Filing 2290 in Illinois

Filing Form 2290 in Illinois for 2025-2026: A Comprehensive Guide

If you operate heavy vehicles on public highways in Illinois, understanding and complying with the Heavy Vehicle Use Tax (HVUT) is crucial. This guide provides a comprehensive, in-depth overview of how to file Form 2290 for the 2025-2026 tax year, specific to Illinois-based trucking businesses. We will cover everything from determining if you need to file to the different methods of filing and key deadlines.

Who Needs to File Form 2290 in Illinois?

Form 2290, Employer Identification Number (EIN) is used to report and pay the Heavy Vehicle Use Tax (HVUT) to the IRS. Any individual, corporation, partnership, or other type of organization that owns and operates a heavy highway vehicle with a taxable gross weight of 55,000 pounds or more must file Form 2290. It's important to note that this requirement applies whether the vehicle is registered in Illinois or any other state. The ‘taxable gross weight’ includes the unloaded weight of the truck or trailer, plus the unloaded weight of any trailers customarily used in combination with the vehicle, plus the maximum load carried on the vehicle and any trailers.

The HVUT tax year runs from July 1 to June 30. Therefore, the 2025-2026 tax year covers the period from July 1, 2025, to June 30, 2026.

Determining Taxable Gross Weight

Accurately calculating your vehicle's taxable gross weight is essential for correctly filing Form 2290. Here's a breakdown:

• Unloaded Weight of the Truck: This is the weight of the truck as it sits empty, without any cargo.
• Unloaded Weight of Trailers: Include the weight of any trailers typically used with the truck.
• Maximum Load Carried: This is the heaviest load you typically haul with the truck and trailer(s).

Add these weights together. If the total is 55,000 pounds or more, you are required to file Form 2290.

Form 2290 Filing Deadline for Illinois Truckers (2025-2026)

The deadline for filing Form 2290 is August 31st of each year, covering the period from July 1st of that year to June 30th of the following year. For the 2025-2026 tax year, the deadline is August 31, 2025. If you place a new 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. Failure to file and pay on time can result in penalties and interest charges.

How to File Form 2290

• E-File: The IRS encourages electronic filing (e-filing) for Form 2290. E-filing is faster, more accurate, and offers confirmation of receipt. You will need to use IRS-approved software or work with an authorized e-file provider.
• Paper File: While less common, you can still file a paper copy of Form 2290 by mail. You can download the form from the IRS website (irs.gov). Be sure to follow the instructions carefully and mail the form to the appropriate IRS address as specified in the instructions. This method is significantly slower and carries a higher risk of errors.

Required Information for Filing

Before you begin filing Form 2290, make sure you have the following information readily available:

• Employer Identification Number (EIN): You must have an EIN to file Form 2290. Social Security Numbers (SSNs) are not accepted. If you don't have an EIN, you must apply for one with the IRS.
• Vehicle Identification Number (VIN): You will need the VIN for each vehicle you are reporting.
• Taxable Gross Weight: As calculated earlier.
• Payment Method: Be prepared to pay the HVUT electronically via EFTPS, credit card, debit card, or check/money order (if filing by mail).

Payment Options

The IRS offers several convenient ways to pay your HVUT:

• Electronic Funds Transfer Payment System (EFTPS): This is the preferred method. You must enroll in EFTPS before you can use it. Allow several business days for enrollment.
• Credit Card or Debit Card: You can pay online or by phone through an IRS-approved payment processor. Note that these processors may charge a small fee.
• Check or Money Order (Paper Filing Only): Make payable to the U.S. Treasury, and include your EIN, the tax year (2025-2026), and Form 2290 on the payment.

Important Note: Even if you are filing Form 2290 electronically, you can still choose to pay via EFTPS. This is often the most reliable and cost-effective option.

After Filing Form 2290: Schedule 1

After successfully filing Form 2290 and paying the HVUT, you will receive Schedule 1, which is a stamped receipt from the IRS. This document serves as proof that you have paid the HVUT for the specified vehicles. You must keep a copy of Schedule 1 in each vehicle and present it when registering or renewing registration in Illinois or any other state. Some states may allow you to present a digital copy of Schedule 1.

Special Situations

There are some specific situations that may require special handling when filing Form 2290:

• Vehicles Sold or Transferred: If you sell or transfer a vehicle during the tax year, you may be eligible for a credit or refund. Consult the Form 2290 instructions for details.
• Low-Mileage Vehicles: Vehicles expected to be driven less than 5,000 miles (7,500 for agricultural vehicles) during the tax year may be exempt from the HVUT, but you still need to file Form 2290 and claim the suspension.
• Stolen or Destroyed Vehicles: If a vehicle is stolen, destroyed, or sold, you may be entitled to a credit or refund of the HVUT paid.

This guide provides a detailed overview of filing Form 2290 in Illinois for the 2025-2026 tax year. Always refer to the official IRS instructions for Form 2290 for the most up-to-date information and specific guidance related to your situation. Consulting with a qualified tax professional is also recommended.