Filing 2290 in Kentucky
Understanding Form 2290 and Kentucky Trucking in 2025-2026
As a Kentucky-based trucking business operating in the 2025-2026 tax year, understanding and filing Form 2290, the Heavy Vehicle Use Tax (HVUT) return, is crucial for compliance with federal regulations. This comprehensive guide provides a depth-first look at everything you need to know about Form 2290 and filing it accurately and on time. This applies to vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways.
Who Needs to File Form 2290 in Kentucky?
If you own and operate a heavy vehicle with a gross taxable weight of 55,000 pounds or more on public highways, you are required to file Form 2290. This includes:
- Trucks
- Truck Tractors
- Buses
Even if your vehicle is registered in another state, if it operates on Kentucky's public highways and meets the weight requirement, you are still obligated to file Form 2290.
Key Deadlines for Filing Form 2290 in 2025-2026
The filing period for Form 2290 typically runs from July 1st to August 31st each year. For the 2025-2026 tax year, the deadline to file Form 2290 is August 31, 2025. If you begin operating a taxable vehicle 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. For example, if you start using the vehicle in September 2025, the filing deadline is October 31, 2025.
Filing Options: Electronic Filing (e-File) vs. Paper Filing
The IRS encourages electronic filing (e-File) for Form 2290. E-filing offers several advantages, including faster processing, reduced errors, and immediate confirmation of acceptance. If you are filing for 25 or more vehicles, you are required to e-file. However, if you are filing for fewer than 25 vehicles, you have the option to file a paper return by mail. Paper returns can take significantly longer to process.
Information Required to File Form 2290
Before you begin filing, gather the following information:
- Employer Identification Number (EIN): Your business's EIN is required. You cannot use your Social Security number.
- Vehicle Identification Number (VIN): You'll need the VIN for each vehicle you are reporting.
- Taxable Gross Weight of Each Vehicle: This is the actual unloaded weight of the vehicle plus the weight of the heaviest load it will carry.
- Taxpayer Name and Address: The legal name and address of your business.
- Payment Information: If you are paying electronically, you'll need your bank account and routing number.
How to Determine Taxable Gross Weight
Calculating the taxable gross weight is essential for accurate filing. The taxable gross weight includes:
- The actual unloaded weight of the vehicle fully equipped for service.
- The actual unloaded weight of any trailers customarily used in connection with the vehicle.
- The weight of the maximum load customarily carried on the vehicle and any trailers.
Kentucky Specific Considerations
While Form 2290 is a federal tax form, understanding how your Kentucky-based operations impact your filing is important. Kentucky's weight limits and regulations may influence how you calculate the taxable gross weight of your vehicles. Ensure you are compliant with both federal and Kentucky state regulations regarding vehicle weight.
Paying Your HVUT
You can pay your HVUT using the following methods:
- Electronic Funds Withdrawal (EFW): Pay directly from your bank account when e-filing.
- Electronic Federal Tax Payment System (EFTPS): Use EFTPS to make your payment.
- Check or Money Order: Make payable to the U.S. Treasury and mail with Form 2290-V, Payment Voucher.
After Filing: Stamped Schedule 1
After the IRS processes your Form 2290, you will receive a stamped Schedule 1. This is your proof of payment and is required for vehicle registration in Kentucky and other states. Keep this document in a safe place. If you e-filed, you can usually download the stamped Schedule 1 from your e-file provider shortly after acceptance.
What happens if I don't file Form 2290 by the deadline?
Failure to file Form 2290 by the deadline can result in penalties and interest charges. Penalties can be significant, so it's important to file on time.
Can I amend Form 2290 if I made a mistake?
Yes, you can amend Form 2290 if you discover an error. You'll need to file an amended return with the corrected information.
What if I sell a vehicle during the tax year?
If you sell a vehicle during the tax year and you've already paid the HVUT, you may be eligible for a credit or refund. Refer to IRS instructions for Form 8849, Claim for Refund of Excise Taxes.
Is there an exception to the HVUT for low mileage vehicles?
Yes, there's a suspension of tax if a vehicle is expected to be used for 5,000 miles or less (7,500 for agricultural vehicles) during the tax period. You must keep accurate mileage records to support this claim.
Where do I mail my Form 2290 if I'm paper filing from Kentucky?
The mailing address for paper filing Form 2290 varies depending on whether or not you are including a payment. Refer to the IRS instructions for Form 2290 for the correct address based on your situation. It is generally recommended to e-file to avoid mailing delays.
How long should I keep records related to Form 2290?
You should generally keep records related to Form 2290 for at least three years from the date you filed the return or two years from the date you paid the tax, whichever is later. This is in case of an audit or other inquiry from the IRS.
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.