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Filing 2290 in Colorado

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

If you operate a heavy vehicle with a gross vehicle weight of 55,000 pounds or more on public highways in Colorado, you are likely subject to the Heavy Vehicle Use Tax (HVUT) and are required to file Form 2290 with the Internal Revenue Service (IRS). This guide provides detailed information on how to navigate the Form 2290 filing process specifically for Colorado-based trucking businesses for the 2025-2026 tax year, which runs from July 1, 2025, to June 30, 2026.

Who Needs to File Form 2290?

The primary determinant for filing Form 2290 is the gross taxable weight of your vehicle. This includes the unloaded weight of the truck, trailer, and any semi-trailers, plus the maximum load customarily carried. If this combined weight is 55,000 pounds or more, you're required to file. Even if you operate your vehicle for only a portion of the tax year, you are still obligated to file and pay the prorated tax amount, unless an exception applies.

Key Steps for Filing Form 2290 in Colorado

Here's a step-by-step guide to ensure accurate and timely filing:

  1. Determine Your Filing Deadline: The deadline for filing Form 2290 is typically August 31st of each year for the tax period beginning July 1st. For the 2025-2026 tax year, the deadline is August 31, 2025. If August 31st falls on a weekend or holiday, the deadline is shifted to the next business day. Note that if you place a taxable vehicle into service after July, your filing deadline is the last day of the month following the month the vehicle was first used on public highways.
  2. Gather Necessary Information: You'll need the following information for each vehicle subject to HVUT:
    • Employer Identification Number (EIN): Your business's EIN, not your Social Security number, is required. Make sure your EIN is active and matches the IRS records.
    • Vehicle Identification Number (VIN): The VIN for each taxable vehicle.
    • Gross Taxable Weight: Accurate calculation of the gross taxable weight for each vehicle.
    • Contact Information: Business name, address, and contact person details.
  3. Choose Your Filing Method: You can file Form 2290 either electronically (e-file) or by mail. The IRS mandates e-filing if you are reporting 25 or more vehicles. E-filing is generally faster and more accurate, providing instant confirmation of receipt. If you are filing for less than 25 vehicles, you can choose to file by mail using Form 2290 and mail to Department of the Treasury Internal Revenue Service Kansas City, MO 64999.
  4. Complete Form 2290: Fill out Form 2290 carefully, ensuring all information is accurate and legible. Refer to the IRS instructions for Form 2290 for detailed guidance. The form includes sections for reporting vehicle information, calculating the tax due, and providing payment details. Schedule 1 lists all VINs of your vehicles.
  5. Pay the HVUT: You can pay the HVUT electronically through the Electronic Federal Tax Payment System (EFTPS), by credit card or debit card (through an IRS-approved payment processor), or by check or money order (if filing by mail). EFTPS is the recommended method for its speed and security.
  6. Receive Stamped Schedule 1: After the IRS processes your Form 2290, you'll receive a stamped Schedule 1 as proof of payment. This stamped Schedule 1 is crucial for vehicle registration and other operational requirements in Colorado.

Colorado-Specific Considerations for Trucking Businesses

While Form 2290 is a federal form, Colorado trucking businesses need to be aware of how it interfaces with state regulations. Specifically, you will need your stamped Schedule 1 when registering or renewing registration for your heavy vehicles with the Colorado Department of Revenue, Division of Motor Vehicles (DMV). Failure to provide proof of HVUT payment can result in registration denial or delays. Always keep a copy of your stamped Schedule 1 readily available.

Penalties for Late Filing or Payment

The IRS imposes penalties for late filing and late payment of HVUT. 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% of the tax due. The penalty for late payment is 0.5% of the unpaid tax for each month or part of a month that the tax remains unpaid, up to a maximum of 25% of the unpaid tax. Interest also accrues on unpaid taxes. Avoid penalties by filing and paying on time.

Exemptions and Suspensions

Certain vehicles may be exempt from HVUT, such as vehicles used exclusively for logging, certain farm vehicles, and vehicles owned by state or local governments. Suspensions may apply if a vehicle is expected to be used for 5,000 miles or less (7,500 for agricultural vehicles) during the tax year. You still need to file Form 2290 to claim a suspension, and you may need to file an amended return if the mileage limit is exceeded.

What happens if I file Form 2290 late in Colorado?

If you file Form 2290 late, the IRS will assess penalties. 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% of the tax due. Interest will also accrue on any unpaid tax.

Can I pay my HVUT with a credit card?

Yes, you can pay your HVUT with a credit card or debit card. However, you must use an IRS-approved payment processor. The payment processor may charge a small fee for this service.

Where do I mail Form 2290 if I am not e-filing?

If you are not e-filing, you can mail Form 2290 to Department of the Treasury Internal Revenue Service Kansas City, MO 64999.

What is Schedule 1 and why is it important?

Schedule 1 of Form 2290 lists all of your vehicles' VINs and serves as proof that you have paid the HVUT for those vehicles. The IRS will stamp Schedule 1 and return it to you. You will need this stamped Schedule 1 for vehicle registration purposes in Colorado and other states.

Are there any exemptions from the HVUT for vehicles in Colorado?

Yes, certain vehicles are exempt from the HVUT, such as vehicles used exclusively for logging, certain farm vehicles, and vehicles owned by state or local governments. There are also suspensions for vehicles that are expected to be used for 5,000 miles or less (7,500 for agricultural vehicles) during the tax year. You must still file Form 2290 to claim an exemption or suspension.

Do I need to file Form 2290 if I only operate my truck in Colorado?

Yes, if your vehicle has a gross taxable weight of 55,000 pounds or more and you operate it on public highways in Colorado, you are required to file Form 2290, regardless of whether you operate it in other states.

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.