Filing 2290 in Arkansas
Understanding Form 2290 and Heavy Vehicle Use Tax in Arkansas (2025-2026)
If you operate a heavy vehicle on public highways in Arkansas with a gross vehicle weight of 55,000 pounds or more, you're likely required to file Form 2290, the Heavy Vehicle Use Tax Return. This federal tax is levied by the IRS and is separate from any state-level taxes Arkansas might impose on trucking businesses. Failing to file and pay on time can result in significant penalties and interest.
This guide provides a detailed, Arkansas-specific overview of filing Form 2290 for the 2025-2026 tax year (July 1, 2025 - June 30, 2026). We'll cover who needs to file, when to file, how to file, and important considerations for Arkansas-based trucking businesses.
Who Must File Form 2290 in Arkansas?
Any individual, partnership, corporation, or other entity that registers a heavy highway motor vehicle in their name in Arkansas and operates it on public highways generally must file Form 2290. The key trigger is having a gross vehicle weight of 55,000 pounds or more. This includes trucks, truck tractors, and buses.
It's important to note that even if you only operate your vehicle within Arkansas and don't cross state lines, you are still subject to the Heavy Vehicle Use Tax if your vehicle meets the weight requirement.
When to File Form 2290 (2025-2026)
The filing deadline for Form 2290 is generally August 31st following the beginning of the tax year (July 1st). For the 2025-2026 tax year, the deadline is August 31, 2025. However, if you place a taxable vehicle into service after July, the filing deadline is the last day of the month following the month the vehicle was first used on public highways. For example:
- If you put a taxable vehicle into service in Arkansas in August 2025, your filing deadline is September 30, 2025.
- If you put a taxable vehicle into service in Arkansas in February 2026, your filing deadline is March 31, 2026.
It is crucial to file and pay on time to avoid penalties and interest.
How to File Form 2290 in Arkansas
You have two primary options for filing Form 2290:
- Electronically (E-File): The IRS strongly encourages electronic filing. E-filing is mandatory for anyone filing for 25 or more vehicles. E-filing is generally faster, more accurate, and provides confirmation of receipt. You'll need to use an IRS-approved e-file provider.
- By Mail: You can download Form 2290 from the IRS website (irs.gov), complete it, and mail it to the address listed on the form for Arkansas. Mailing addresses can vary so ensure you check the current IRS instructions for Form 2290.
Information Needed to File
Before you begin filing, gather the following information:
- Employer Identification Number (EIN): You must have an EIN to file Form 2290. You cannot use your Social Security number. If you don't have an EIN, you need to apply for one with the IRS.
- Vehicle Identification Number (VIN) for each vehicle.
- Gross Vehicle Weight of each vehicle. Accurate weight classification is critical for calculating the tax.
- Taxable Gross Weight Chart: Refer to the official IRS Form 2290 instructions to properly classify each vehicle based on its taxable gross weight.
- Payment Information: Be prepared to pay the tax due electronically via Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), or by check or money order (if filing by mail). EFTPS is the preferred method.
After Filing: Schedule 1 and State Registration
After successfully filing Form 2290, you'll receive a stamped Schedule 1. This is proof that you've paid your Heavy Vehicle Use Tax. You'll need to provide a copy of Schedule 1 to the Arkansas Department of Finance and Administration when registering or renewing the registration of your heavy vehicles in Arkansas. Without Schedule 1, you will not be able to register your vehicle.
What happens if I don't file Form 2290 or pay the tax on time in Arkansas?
Penalties for late filing and late payment can be significant. The penalty for late filing is 5% of the tax due for each month or part of a month that the return is late, up to a maximum of 25%. There's also a penalty for late payment, and interest accrues on unpaid taxes.
Are there any exemptions from the Heavy Vehicle Use Tax in Arkansas?
Yes, certain vehicles are exempt from the Heavy Vehicle Use Tax. These exemptions include vehicles used for certain agricultural purposes, vehicles owned by state or local governments, and vehicles that travel fewer than 5,000 miles on public highways during the tax year (7,500 miles for agricultural vehicles). You'll need to claim the exemption on Form 2290.
How do I amend Form 2290 if I made a mistake?
If you discover an error on your Form 2290 after filing, you'll need to file an amended return. Use Form 2290 and indicate that it's an amended return. Clearly explain the changes you are making and provide any supporting documentation. Follow the IRS instructions for amended returns.
What if I sell or transfer a vehicle during the tax year?
If you sell or transfer a vehicle during the tax year, you may be eligible for a credit or refund of the tax you paid. You'll need to file Form 8849, Claim for Refund of Excise Taxes, to claim the credit or refund. You must keep detailed records of the sale or transfer.
Can I pay my Heavy Vehicle Use Tax with a credit card?
Yes, you can pay your Heavy Vehicle Use Tax with a credit card through an IRS-approved payment processor when e-filing. However, the payment processor may charge a fee for this service. EFTPS is often the most cost effective method of payment.
Where can I find the mailing address for Form 2290 if I'm filing from Arkansas?
The mailing address for Form 2290 can vary, so it is crucial that you refer to the most current IRS instructions for Form 2290. The correct address will be listed there based on the specific circumstances of your filing.
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.