Form 2290 Filing Guide for North Dakota Truckers (2025)

From the busy highways of Fargo to the routes through Bismarck, trucking is the backbone of North Dakota's economy. But before you can hit the road legally, you need to handle your federal Heavy Vehicle Use Tax (HVUT).

North Dakota Filing Requirements

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

• Who Files: Anyone registering a vehicle 55,000 lbs+ in North Dakota.
• 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 North Dakota DOT

When you go to the North Dakota DOT (or renew online) to get your tags, they will ask for your Schedule 1.

IRP Renewals in North Dakota

For interstate carriers based in North Dakota, you'll deal with the North Dakota Motor Carrier Services. 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 North Dakota Motor Carrier Services to ensure the IRS system has processed your payment.

Trucking Tips for North Dakota

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

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