Filing 2290 in Arizona
Welcome, Arizona truckers! This guide provides comprehensive information on filing Form 2290, the Heavy Vehicle Use Tax (HVUT), specifically for the 2025-2026 tax year in Arizona. Understanding and complying with Form 2290 requirements is crucial for maintaining your trucking business's legal standing and avoiding penalties. This guide will cover filing deadlines, required information, payment options, and state-specific considerations for Arizona-based trucking operations. Remember, this applies to vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways.
The 2290 tax year runs from July 1st to June 30th. This guide focuses on the period starting July 1, 2025, and ending June 30, 2026.
What is the Heavy Vehicle Use Tax (HVUT)?
The Heavy Vehicle Use Tax (HVUT) is a federal excise tax on heavy vehicles operating on public highways with a taxable gross weight of 55,000 pounds or more. It's reported and paid using IRS Form 2290.
How do I determine the taxable gross weight of my vehicle?
The taxable gross weight is the sum of the unloaded weight of the truck, trailer, and any equipment, plus the maximum load typically carried. Refer to the IRS instructions for Form 2290 for detailed guidance and weight classification tables.
Where do I mail Form 2290 if I am paying by check or money order?
The IRS mailing address for Form 2290 payments varies depending on your location and the tax year. Refer to the IRS website or the Form 2290 instructions for the correct mailing address for the 2025-2026 tax year. It's highly recommended to e-file and pay electronically for faster processing and to avoid mailing errors.
What happens if I file Form 2290 late?
Filing Form 2290 late can result in penalties and interest charges. The penalty for late filing is 4.5% of the total tax due, assessed monthly, up to a maximum of 22.5% of the tax. Interest is also charged on unpaid taxes. Avoid penalties by filing on time.
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 and indicate that it is an amended return. Include a detailed explanation of the changes.
Is there a minimum number of miles I have to drive in Arizona for Form 2290 to apply?
No, the HVUT applies to vehicles operating on <i>any</i> public highway within the United States, including Arizona, if the taxable gross weight is 55,000 pounds or more, regardless of the number of miles driven in Arizona.
What do I do if I sell my truck during the tax year?
If you sell a truck during the tax year and will not be using it for the remainder of the period, you may be eligible for a credit. Complete Form 2290, including the section for sold or destroyed vehicles. Keep documentation of the sale. The credit is calculated based on the number of months remaining in the tax year after the sale date.
4 Simple Steps to File
Gather Vehicle Info
Have your VIN (Vehicle Identification Number) and Gross Taxable Weight ready. You can find the VIN on your registration or dashboard.
Choose Tax Period
Select the current tax year (July 1 - June 30). If filing late, our system automatically calculates prorated taxes for you.
E-File with IRS
Submit your return securely. We check for common errors before sending to the IRS to prevent rejections.
Get Schedule 1
Receive your IRS-stamped Schedule 1 proof of payment via email instantly once accepted. No waiting for mail.