Filing 2290 in Maryland
Understanding Form 2290 and Heavy Vehicle Use Tax in Maryland (2025-2026)
As a Maryland-based trucking business owner or operator of heavy vehicles, understanding and complying with the Heavy Vehicle Use Tax (HVUT) is crucial. This federal tax, reported using Form 2290, applies to vehicles operating on public highways with a taxable gross weight of 55,000 pounds or more. This guide provides a comprehensive overview of how to file Form 2290 in Maryland for the 2025-2026 tax year.
Who Needs to File?
If you own or operate a heavy vehicle meeting the weight threshold and it's registered in your name in Maryland (or any other state), you are generally required to file Form 2290. The tax is levied annually, covering the period from July 1st to June 30th.
Key Steps to Filing Form 2290
- Determine Your Taxable Gross Weight: This is the combined weight of the empty vehicle, plus the weight of the heaviest load it will carry. Accurately calculating this weight is critical. Include the weight of any trailers typically pulled by the truck.
- Obtain an Employer Identification Number (EIN): The IRS requires an EIN for filing Form 2290. Your Social Security number is NOT acceptable. If you don't have an EIN, you'll need to apply for one through the IRS website. Sole proprietors and single-member LLCs *must* use an EIN and not their SSN.
- Gather Vehicle Information: You'll need the Vehicle Identification Number (VIN) for each vehicle you're reporting. Have these ready before you begin the filing process.
- Choose Your Filing Method:
- E-File: The IRS *strongly* encourages electronic filing. It's faster, more accurate, and offers immediate confirmation of receipt. You'll need to use an IRS-approved e-file provider. Most providers charge a small fee for their services.
- Paper File: While possible, paper filing is discouraged. If you choose to file by mail, download Form 2290 from the IRS website, complete it accurately, and mail it to the address specified in the form instructions. Be aware that processing times for paper returns are significantly longer.
- Complete Form 2290: Whether e-filing or paper filing, carefully complete all sections of Form 2290. This includes providing your EIN, vehicle information, taxable gross weight, and calculating the tax due. Schedule 1 of Form 2290 is where you list your vehicles and their VINs.
- Pay the HVUT: You can pay the HVUT electronically through the Electronic Federal Tax Payment System (EFTPS), by credit card or debit card (through a third-party provider), or by check or money order (if filing by mail). EFTPS is the preferred method.
- Receive Stamped Schedule 1: After your return is processed and your payment is received, you'll receive a stamped Schedule 1 from the IRS. This document is proof that you've paid the HVUT and is required for vehicle registration in Maryland and other states. E-filing provides the fastest way to receive your stamped Schedule 1.
2025-2026 HVUT Due Date
The deadline for filing Form 2290 and paying the HVUT is generally August 31st following the start of the tax year (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. For vehicles put into 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.
Where to Mail Form 2290 (if paper filing)
If you choose to file a paper return (not recommended), consult the IRS instructions for Form 2290 to determine the correct mailing address based on your location and whether or not you are including a payment. These addresses can change, so it's crucial to check the most current instructions.
Special Situations
- Low Mileage Vehicles: If you expect to use a vehicle for 5,000 miles or less (7,500 for agricultural vehicles), you may be able to suspend the tax. You must still file Form 2290 but indicate that the tax is suspended.
- Sold or Transferred Vehicles: If you sell or transfer a vehicle during the tax year, you may be entitled to a credit or refund.
- Exempt Vehicles: Certain vehicles, such as those owned by state or local governments, are exempt from the HVUT.
What happens if I miss the Form 2290 deadline?
Failing to file Form 2290 and pay the HVUT 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 22.5%. Interest is also charged on unpaid taxes.
How do I correct an error on a previously filed Form 2290?
If you discover an error on a Form 2290 you've already filed, you'll need to file an amended return. Use Form 2290 and clearly mark it as an 'Amended Return.' Include a detailed explanation of the corrections you're making.
Can I get an extension to file Form 2290?
Generally, the IRS does not grant extensions for filing Form 2290. However, there may be exceptions in cases of natural disasters or other extenuating circumstances. Contact the IRS directly for guidance in such situations.
What is a VIN and where can I find it?
VIN stands for Vehicle Identification Number. It's a unique 17-character code assigned to each vehicle. You can find the VIN on your vehicle's registration, insurance card, or on the vehicle itself (typically on the dashboard or door frame).
If I lease my truck, who is responsible for filing Form 2290?
Generally, the person in whose name the vehicle is registered is responsible for filing Form 2290 and paying the HVUT. If you lease a truck and it's registered in your name, you are responsible. Consult your lease agreement for specific details.
What do I do if I sell my truck during the tax year?
If you sell a truck for which you've already paid the HVUT, you may be entitled to a refund or credit for the portion of the tax year remaining after the sale. You'll need to file Form 8849, Claim for Refund of Excise Taxes, to claim the refund or credit.
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.