Form 2290 Filing Guide for New Mexico Truckers (2025)

From the busy highways of Albuquerque to the routes through Las Cruces, trucking is the backbone of New Mexico's economy. But before you can hit the road legally, you need to handle your federal Heavy Vehicle Use Tax (HVUT).

New Mexico Filing Requirements

While Form 2290 is a federal tax, it is strictly enforced at the state level by New Mexico.

• Who Files: Anyone registering a vehicle 55,000 lbs+ in New Mexico.
• Deadline: August 31st (or by the last day of the month following first use).
• Proof Needed: A stamped Schedule 1 (watermarked or e-file receipt).

Linking Schedule 1 to New Mexico MVD

When you go to the New Mexico MVD (or renew online) to get your tags, they will ask for your Schedule 1.

IRP Renewals in New Mexico

For interstate carriers based in New Mexico, you'll deal with the New Mexico Commercial Vehicle Bureau. They require a valid Schedule 1 for every vehicle in your fleet before issuing apportioned plates.

Pro Tip: E-file your Form 2290 at least 24 hours before your appointment at the New Mexico Commercial Vehicle Bureau to ensure the IRS system has processed your payment.

Trucking Tips for New Mexico

Whether you're hauling through Rio Rancho or crossing state lines, keep these local tips in mind:

• Weather: Be prepared for seasonal weather changes specific to New Mexico.
• Weigh Stations: Know the locations of major weigh stations on New Mexico's interstates.
• Parking: Plan your rest stops early, especially near major hubs like Albuquerque.