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Filing 2290 in Alabama

Understanding Form 2290 and Heavy Vehicle Use Tax in Alabama (2025-2026)

As a trucking professional operating in Alabama, understanding and complying with federal Heavy Vehicle Use Tax (HVUT) regulations is crucial. This guide provides a comprehensive overview of filing Form 2290 specifically for the 2025-2026 tax year, ensuring you remain compliant with IRS regulations. Form 2290, also known as the Heavy Highway Vehicle Use Tax Return, is a federal tax levied annually on heavy vehicles operating on public highways with a taxable gross weight of 55,000 pounds or more. Understanding the intricacies of this tax, including filing deadlines, exemptions, and payment options, is essential for maintaining a smooth and profitable trucking operation within Alabama and beyond.

Who Needs to File Form 2290 in Alabama?

If you own and operate a heavy vehicle with a taxable gross weight of 55,000 pounds or more on public highways in Alabama (or anywhere in the United States), you are generally required to file Form 2290. The taxable gross weight includes the unloaded weight of the truck, trailer, and any other equipment, plus the maximum load to be carried on the vehicle. It's crucial to accurately determine your vehicle's taxable gross weight, as this determines your tax liability.

The IRS provides detailed guidance on calculating taxable gross weight. You can find this information in the Form 2290 instructions. Note that even if your vehicle is based outside of Alabama but operates within the state, you are still subject to HVUT if the weight threshold is met.

Key Deadlines for Filing Form 2290 (2025-2026)

The filing period for Form 2290 begins on July 1st and extends to August 31st of each year. For the 2025-2026 tax year, which runs from July 1, 2025, to June 30, 2026, the deadline to file Form 2290 is August 31, 2025. If you place a new taxable vehicle in service after July, you must file Form 2290 by the last day of the month following the month the vehicle was first used on public highways. For example, if you started using a new truck on Alabama highways on September 15, 2025, you must file Form 2290 by October 31, 2025.

How to File Form 2290: Step-by-Step Guide

The IRS encourages electronic filing (e-filing) of Form 2290, which offers numerous advantages, including faster processing and immediate confirmation of receipt. Here's a step-by-step guide:

  1. Gather Required Information: Before you begin, collect all necessary information, including your Employer Identification Number (EIN), Vehicle Identification Numbers (VINs) for all taxable vehicles, and the taxable gross weight of each vehicle. Note: An individual's Social Security number cannot be used to file form 2290
  2. Choose a Filing Method: You can e-file Form 2290 through an IRS-approved e-file provider or file a paper return. While paper filing is an option, e-filing is highly recommended for its speed and accuracy.
  3. Complete Form 2290: Accurately fill out all sections of Form 2290, including your business information, vehicle details, and tax calculation. Double-check all entries to avoid errors.
  4. Calculate Your Tax Liability: Use the tax rate table provided in the Form 2290 instructions to calculate the HVUT owed for each vehicle.
  5. Submit Your Return and Pay the Tax: If e-filing, follow the e-file provider's instructions to submit your return and pay the tax electronically. Payment options include Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), check, or money order.
  6. Receive Stamped Schedule 1: After your return is processed and the tax is paid, you will receive a stamped Schedule 1, which serves as proof of payment. Keep this document in a safe place, as it may be required for vehicle registration and other purposes.

Payment Options for Form 2290

The IRS offers several convenient ways to pay your HVUT. Here are the most common payment methods:

  • Electronic Funds Withdrawal (EFW): You can authorize an electronic debit from your bank account when e-filing Form 2290.
  • Electronic Federal Tax Payment System (EFTPS): EFTPS is a free service provided by the U.S. Department of the Treasury. You can enroll in EFTPS online and schedule your tax payments in advance.
  • Check or Money Order: If filing a paper return, you can pay by check or money order made payable to the U.S. Treasury. Include your EIN, the tax year (2025-2026), and Form 2290 on the payment.

Common Mistakes to Avoid

Filing Form 2290 can be complex. Here are some common mistakes to avoid:

  • Using an incorrect EIN or VIN.
  • Filing and/or paying late.
  • Calculating the wrong taxable gross weight.
  • Submitting payment without filing Form 2290, or vice versa.

Avoiding these errors can prevent penalties and ensure smooth processing of your Form 2290. If you're uncertain about any aspect of the filing process, seek professional assistance from a qualified tax professional familiar with trucking regulations in Alabama.

What happens if I file Form 2290 late?

Filing Form 2290 late can result in penalties. The penalty for late filing is 4.5% of the total tax due, assessed on a monthly basis, up to a maximum of 25% of the unpaid tax. Interest charges may also apply. It is crucial to file and pay on time to avoid these penalties.

Can I amend Form 2290 if I made a mistake?

Yes, you can amend Form 2290 if you discover an error after filing. Use Form 2290 to make the corrections, and clearly indicate that it is an amended return. You will need to provide the original Schedule 1 and explain the reason for the amendment.

What if I sell or transfer a vehicle after filing Form 2290?

If you sell or transfer a vehicle for which you have already paid the HVUT, you may be eligible for a credit or refund. You will need to file Form 8849, Claim for Refund of Excise Taxes, to claim the credit or refund. Documentation related to the sale or transfer will be required.

Do I need to file Form 2290 if my vehicle is suspended from HVUT?

Even if your vehicle is suspended from HVUT (e.g., if it is expected to travel less than 5,000 miles during the tax year), you are still required to file Form 2290. You will need to claim the suspension on the form. Exemption of payment does not eliminate the filing requirement.

Where can I find the official Form 2290 and instructions?

You can download Form 2290 and its instructions directly from the IRS website (irs.gov). Search for "Form 2290" to find the latest version and related publications. Always use the official IRS website to ensure you have the most up-to-date information.

If I have multiple trucks, do I need to file a separate Form 2290 for each one?

No, you do not need to file a separate Form 2290 for each truck. You file one Form 2290 that covers all of your taxable heavy vehicles operating during the tax period.

4 Simple Steps to File

1

Gather Vehicle Info

Have your VIN (Vehicle Identification Number) and Gross Taxable Weight ready. You can find the VIN on your registration or dashboard.

2

Choose Tax Period

Select the current tax year (July 1 - June 30). If filing late, our system automatically calculates prorated taxes for you.

3

E-File with IRS

Submit your return securely. We check for common errors before sending to the IRS to prevent rejections.

4

Get Schedule 1

Receive your IRS-stamped Schedule 1 proof of payment via email instantly once accepted. No waiting for mail.

Start Step 1 Now

Common Questions About Form 2290

What is a Stamped Schedule 1?▼
It is the official proof of payment for the Heavy Vehicle Use Tax (HVUT). You need this document to register your vehicle with the DMV.
When is Form 2290 due?▼
For the annual tax period (July 1 - June 30), it is due by August 31st. For newly purchased vehicles, it is due by the end of the month following the month of first use.
Can I pay by credit card?▼
Yes, you can pay the IRS directly using a credit card, debit card, or EFTPS. Bank account withdrawal is also an option.
What if I suspended my vehicle?▼
If you expect to drive less than 5,000 miles (7,500 for agriculture), you can file as 'Suspended' and pay $0 tax. However, you must still file Form 2290.