Michigan Form 2290 Filing Guide: 2025-2026 Tax Year

Filing 2290 in Michigan

Welcome, Michigan truckers! This guide provides comprehensive information on filing Form 2290, the Heavy Vehicle Use Tax (HVUT), specifically tailored for the 2025-2026 tax year in Michigan. Form 2290 is an annual tax that applies to vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. Understanding and complying with these regulations is crucial for maintaining your trucking business in good standing with the IRS and the state of Michigan. This guide will walk you through the key steps, deadlines, and resources to ensure you file Form 2290 accurately and on time.

What is the deadline for filing Form 2290 in Michigan for the 2025-2026 tax year?

The deadline for filing Form 2290 is generally August 31st for the tax period beginning July 1st and ending June 30th. For the 2025-2026 tax year, the deadline is August 31, 2025. If August 31st falls on a weekend or holiday, the deadline is moved to the next business day.

How do I get a stamped Schedule 1 after filing Form 2290?

If you e-file Form 2290, the IRS will typically stamp and return Schedule 1 electronically within minutes of acceptance. If you file by mail, it can take several weeks to receive the stamped Schedule 1. E-filing is the recommended method for faster processing.

What happens if I miss the Form 2290 filing deadline?

Failing 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 on a monthly basis (up to a maximum of 25%). Interest is also charged on the unpaid tax amount. Furthermore, you may face difficulties registering or renewing your vehicle registration in Michigan without proof of HVUT payment.

Where can I find the official IRS Form 2290 instructions?

You can download the latest version of Form 2290 and its instructions from the IRS website (irs.gov). Search for "Form 2290 instructions" to find the document. Make sure you are using the instructions for the correct tax year (2025-2026 in this case).

Do I need to file Form 2290 if I am based outside of Michigan but operate in the state?

Yes, if you operate a heavy vehicle on public highways in Michigan with a taxable gross weight of 55,000 pounds or more, you are required to file Form 2290, regardless of where your business is based. The tax is based on vehicle usage, not location of the business.

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.

Start Step 1 Now

Common Questions About Form 2290

What is a Stamped Schedule 1?▼

It is the official proof of payment for the Heavy Vehicle Use Tax (HVUT). You need this document to register your vehicle with the DMV.

When is Form 2290 due?▼

For the annual tax period (July 1 - June 30), it is due by August 31st. For newly purchased vehicles, it is due by the end of the month following the month of first use.

Can I pay by credit card?▼

Yes, you can pay the IRS directly using a credit card, debit card, or EFTPS. Bank account withdrawal is also an option.

What if I suspended my vehicle?▼

If you expect to drive less than 5,000 miles (7,500 for agriculture), you can file as 'Suspended' and pay $0 tax. However, you must still file Form 2290.