Filing 2290 in Connecticut
Understanding Form 2290 in Connecticut (2025-2026)
As a trucking professional operating in Connecticut, understanding and complying with federal tax regulations is crucial for maintaining a successful and compliant business. One of the key requirements is filing Form 2290, the Heavy Vehicle Use Tax (HVUT) return, with the Internal Revenue Service (IRS). This guide provides a comprehensive overview of how to file Form 2290 in Connecticut for the 2025-2026 tax year, ensuring you meet all necessary deadlines and requirements.
Who Needs to File Form 2290?
Form 2290 must be filed by any individual or business that owns and operates a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more on public highways during the tax period. This includes sole proprietorships, partnerships, corporations, and other entities. The taxable gross weight includes the vehicle's empty weight, plus the weight of any trailers and the maximum load customarily carried.
Key Dates for the 2025-2026 Tax Year
The HVUT tax year runs from July 1 to June 30. Here are the important dates to remember for the 2025-2026 tax year in Connecticut:- Tax Year Begins: July 1, 2025
- Filing Deadline: August 31, 2025 (for vehicles used on public highways in July 2025)
- Vehicles Put into Service After July: File Form 2290 by the last day of the month following the month the vehicle was first used on public highways.
Failure to file and pay on time can result in penalties and interest charges.
How to File Form 2290
The IRS encourages electronic filing (e-filing) of Form 2290. It's the fastest, safest, and most accurate way to file. However, you can also file a paper return if you prefer.
E-Filing Form 2290
To e-file Form 2290, you need to use an IRS-approved e-file provider. These providers offer software and services to help you prepare and transmit your return electronically.
- Choose an IRS-approved e-file provider: Research and select a provider that meets your needs.
- Gather required information: You will need your Employer Identification Number (EIN), Vehicle Identification Numbers (VINs) for all taxable vehicles, and the taxable gross weight of each vehicle.
- Complete Form 2290 using the provider's software: Follow the instructions provided by the software to enter all necessary information.
- Pay the HVUT tax: You can typically pay the tax electronically via Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), or credit card.
- Receive your Stamped Schedule 1: Once the IRS processes your return and payment, you will receive a stamped Schedule 1 electronically. This is your proof of payment and is required for vehicle registration in Connecticut and other states.
Paper Filing Form 2290
While e-filing is recommended, you can still file a paper return. To do so:
- Download Form 2290 and Schedule 1: Obtain the latest version of Form 2290 and Schedule 1 from the IRS website (irs.gov).
- Complete Form 2290 and Schedule 1: Carefully fill out all required information, including your EIN, VINs, and taxable gross weights.
- Calculate the HVUT tax: Use the instructions provided with Form 2290 to calculate the tax due.
- Make your payment: 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. EFTPS is also a payment option, even for paper filers.
- Mail Form 2290, Schedule 1, and payment to the IRS: Send the completed forms and payment to the address listed in the Form 2290 instructions for your state (Connecticut).
Note that processing times for paper returns are significantly longer than e-filed returns.
Understanding Tax Rates and Exceptions
The HVUT tax rate depends on the taxable gross weight of the vehicle. For the 2025-2026 tax year, the rate is typically $550 per vehicle, plus $22.00 for each 1,000 pounds (or fraction thereof) over 55,000 pounds. Certain vehicles may be exempt from HVUT, such as those used for logging, mass transportation, or operated by certain government entities. Be sure to review the Form 2290 instructions for complete details on exemptions.What is the penalty for filing Form 2290 late?
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 tax due. Additionally, interest charges may apply on the unpaid tax from the due date until the date of payment.
How do I correct an error on a Form 2290 that I've already filed?
If you discover an error on a Form 2290 you've already filed, you will need to file an amended return using Form 2290. Indicate on the amended return that it is correcting a previously filed return and provide the correct information.
What if I sell a vehicle after filing Form 2290 for it?
If you sell a vehicle after filing Form 2290 and paying the HVUT, you may be eligible for a credit or refund of the tax paid for the remaining months of the tax year. You'll need to file Form 8849, Claim for Refund of Excise Taxes, to claim the refund.
Can I pay my HVUT tax in installments?
No, the HVUT tax is not payable in installments. The full amount of tax due must be paid by the filing deadline.
Where do I find the Form 2290 instructions?
You can download the Form 2290 instructions from the IRS website (irs.gov). Search for "Form 2290 Instructions" to find the latest version.
What is EFTPS and how do I use it to pay my HVUT tax?
EFTPS, or the Electronic Federal Tax Payment System, is a system for paying federal taxes electronically. To use EFTPS, you must enroll on the EFTPS website (eftps.gov). Once enrolled, you can schedule payments for your HVUT tax.
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.