Form 2290 Filing Guide for South Carolina Truckers (2025)

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

South Carolina Filing Requirements

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

• Who Files: Anyone registering a vehicle 55,000 lbs+ in South Carolina.
• 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 SCDMV

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

IRP Renewals in South Carolina

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

Trucking Tips for South Carolina

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

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