Filing 2290 in Kansas
Understanding Form 2290 and Heavy Vehicle Use Tax in Kansas (2025-2026)
If you operate a heavy vehicle in Kansas with a gross taxable weight of 55,000 pounds or more, you're likely subject to the Heavy Vehicle Use Tax (HVUT) and required to file Form 2290 with the IRS. This comprehensive guide outlines the process for filing Form 2290 in Kansas for the 2025-2026 tax year, covering key deadlines, filing methods, specific considerations for Kansas-based trucking businesses, and helpful tips to ensure compliance.
The HVUT is an annual tax levied on heavy highway vehicles operating on public roadways in the United States. The tax is used to fund highway maintenance and infrastructure improvements. Understanding your obligations under Section 4481 of the Internal Revenue Code is crucial to avoid penalties and interest charges.
Key Deadlines for Filing Form 2290 in Kansas (2025-2026)
The filing deadline for Form 2290 depends on when you first put the taxable vehicle into service. The tax year runs from July 1st to June 30th. Here's a breakdown:
- Vehicles in service in July: File Form 2290 by August 31st of the same year (e.g., for vehicles in service in July 2025, file by August 31, 2025).
- Vehicles put in service after July: File Form 2290 by the last day of the month following the month the vehicle was first used on public highways (e.g., if a vehicle is first used in September 2025, file by October 31, 2025).
Important Note: Even if you only operate your vehicle in Kansas for part of the year, you are still required to file Form 2290 if it meets the weight requirement and operates on public highways during the tax year.
How to File Form 2290 in Kansas
You have two options for filing Form 2290:
- E-filing: The IRS strongly encourages electronic filing (e-filing) for Form 2290. If you are filing for 25 or more vehicles, you are required to e-file. E-filing offers several advantages, including faster processing, immediate confirmation of receipt, and reduced errors. You will need to use an IRS-approved 2290 e-file provider.
- Paper Filing: While less common, you can still file Form 2290 by mail. You'll need to download the form from the IRS website, complete it accurately, and mail it to the designated IRS address (which varies depending on your location; check the IRS instructions for the correct address). Paper filing takes significantly longer to process.
Information Needed to File Form 2290
Before you begin filing Form 2290, gather the following information:
- Employer Identification Number (EIN): You must have an EIN to file Form 2290. Your Social Security Number (SSN) cannot be used. If you don't have an EIN, you'll need to apply for one with the IRS.
- Vehicle Identification Number (VIN): You'll need the VIN for each vehicle you are reporting on Form 2290.
- Gross Taxable Weight: Determine the gross taxable weight of each vehicle, including the weight of the unloaded vehicle, any trailers, and typical cargo. This determines the tax rate.
- Taxable Gross Weight Table: Reference the IRS Form 2290 instructions for the current tax rates based on gross taxable weight. The 2025-2026 rates will be found within the updated form instructions.
- Payment Method: Choose your preferred payment method. Options include Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), check or money order (for paper filing), or credit/debit card (through an IRS-approved provider). EFTPS is highly recommended for its security and reliability.
Specific Considerations for Kansas Trucking Businesses
While Form 2290 is a federal form, here are some points relevant to Kansas-based trucking operations:
- Kansas Department of Revenue: While you file Form 2290 with the IRS, remember to also comply with all Kansas Department of Revenue requirements related to vehicle registration and state taxes.
- Kansas Highway Patrol: Keep proof of Form 2290 filing (Schedule 1) readily available in your vehicle in case of inspection by the Kansas Highway Patrol.
- Apportioned Registration (IRP): If you operate in multiple states, including Kansas, through the International Registration Plan (IRP), maintaining accurate records for Form 2290 is crucial for proper IRP reporting.
What happens if I don't file Form 2290 on time?
Failure to file Form 2290 by the deadline 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 25%. Interest is also charged on underpayments. Furthermore, you may face difficulties renewing your vehicle registration.
My truck was stolen. Do I still need to file Form 2290?
Generally, if a vehicle is stolen and not used during the tax year, you may be eligible for a credit or refund of the HVUT. You'll need to follow the IRS guidelines for reporting stolen or destroyed vehicles. Specific documentation might be required.
I only drive my truck for agricultural purposes. Am I exempt from HVUT?
Vehicles used exclusively for agricultural purposes on a farm may be exempt from the HVUT. However, specific conditions apply. The vehicle must be used directly in connection with the operation of the farm and cannot be used for any other purpose. Consult the IRS Form 2290 instructions for details.
I sold my truck in the middle of the tax year. How do I handle Form 2290?
If you sell a truck during the tax year, you are only responsible for the HVUT for the period you owned and operated the vehicle. You may be entitled to a credit or refund for the portion of the year you no longer owned the vehicle. You'll need to complete Form 8849, Claim for Refund of Excise Taxes, to claim the refund.
What is the difference between gross weight and gross taxable weight?
Gross weight is the actual weight of the empty truck. Gross taxable weight is the total of: (1) the actual unloaded weight of the vehicle fully equipped for service; (2) the actual unloaded weight of any trailers or semitrailers customarily used in connection with the vehicle; and (3) the weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers used in connection with the vehicle.
Where can I find the most up-to-date information on Form 2290 and HVUT?
The official source for all information related to Form 2290 and the Heavy Vehicle Use Tax is the IRS website (irs.gov). Search for "Form 2290 Instructions" to download the latest version of the form and its instructions. You can also find helpful information in IRS publications and FAQs.
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.