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Filing 2290 in Mississippi

Filing Form 2290 in Mississippi for the 2025-2026 Tax Year

As a truck owner or operator in Mississippi, understanding and complying with the Heavy Vehicle Use Tax (HVUT) is crucial for your business. Form 2290, used to pay this tax to the IRS, applies to heavy highway vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. This guide specifically addresses the filing process for the 2025-2026 tax year, ensuring you stay compliant and avoid penalties.

The HVUT tax year runs from July 1st to June 30th. Therefore, the 2025-2026 tax year begins on July 1, 2025, and ends on June 30, 2026. The deadline for filing Form 2290 and paying the HVUT is August 31, 2025, for vehicles that were in use during July 2025. For vehicles placed 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.

Who Needs to File Form 2290 in Mississippi?

Any individual, partnership, corporation, or other type of entity that owns and operates a heavy highway vehicle with a taxable gross weight of 55,000 pounds or more on public highways in Mississippi is required to file Form 2290. The taxable gross weight includes:

  • The unloaded weight of the vehicle.
  • The unloaded weight of any trailers or semitrailers customarily used in combination with the vehicle.
  • The weight of the maximum load customarily carried on the vehicle and any trailers or semitrailers.

How to File Form 2290

The IRS encourages electronic filing (e-filing) of Form 2290. E-filing offers several advantages, including faster processing, immediate confirmation, and reduced errors. However, you can also file by mail. Here's a breakdown of both methods:

E-filing Form 2290

To e-file Form 2290, you must use an IRS-approved e-file provider. These providers offer software and services to help you prepare and submit your return electronically. Here are the general steps:

  1. Choose an IRS-approved e-file provider: Research and select a reputable provider that meets your needs. Consider factors such as cost, ease of use, and customer support.
  2. Gather required information: You will need your Employer Identification Number (EIN), vehicle identification numbers (VINs), and the taxable gross weight of each vehicle.
  3. Create an account with the e-file provider: Follow the provider's instructions to create an account and log in to their system.
  4. Enter your information: Complete Form 2290 electronically, providing all the required information accurately.
  5. Pay the HVUT: Most e-file providers offer several payment options, including Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), and credit or debit card.
  6. Receive confirmation: After submitting your return, you will receive an electronic confirmation from the IRS, typically in the form of a stamped Schedule 1. This serves as proof of payment.

Filing Form 2290 by Mail

While e-filing is recommended, you can still file Form 2290 by mail. Here's how:

  1. Download Form 2290 and Schedule 1: Obtain the latest version of Form 2290 and Schedule 1 from the IRS website (irs.gov).
  2. Complete the forms: Fill out the forms accurately and completely, providing all the required information.
  3. Make your payment: You can pay by check or money order, made payable to the U.S. Treasury. Include your EIN, the tax year (2025-2026), and Form 2290 on your payment.
  4. Mail the forms and payment: Mail Form 2290, Schedule 1, and your payment to the address specified in the Form 2290 instructions. The address varies depending on your state and whether you are including a payment. Double-check the IRS instructions for the correct mailing address.

Required Information for Filing

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

  • Employer Identification Number (EIN): Your business's EIN is required. You cannot use your Social Security number.
  • Vehicle Identification Number (VIN): The VIN for each vehicle you are reporting.
  • Taxable Gross Weight: Calculate the taxable gross weight of each vehicle accurately.
  • Business Name and Address: Your business's legal name and mailing address.
  • Payment Information: If paying electronically, have your bank account information ready. If paying by check or money order, ensure it is made payable to the U.S. Treasury.

Keeping accurate records and understanding the requirements for Form 2290 will help you stay compliant and avoid penalties. Remember to file on time and pay the correct amount of tax.

What happens if I don't file Form 2290 by the deadline?

Failure to file Form 2290 by the deadline can result in penalties. The penalty for late filing is 4.5% of the total tax due, assessed on a monthly basis, up to a maximum of 25% of the unpaid tax. Additionally, interest charges may apply on the unpaid tax.

What if I sell or transfer a vehicle during the tax year?

If you sell or transfer a vehicle during the tax year and will no longer be using it on public highways, you may be eligible for a credit or refund of the HVUT you paid. You must file Form 8849, Claim for Refund of Excise Taxes, to claim the credit or refund.

I only operate my truck seasonally. Do I still need to file Form 2290?

Yes, if your heavy highway vehicle has a taxable gross weight of 55,000 pounds or more and operates on public highways, you are required to file Form 2290, even if you only operate it seasonally. The tax is based on the potential use of the vehicle, not the actual usage.

Can I use my Social Security number instead of an EIN on Form 2290?

No, you must use your Employer Identification Number (EIN) when filing Form 2290. The IRS does not accept Social Security numbers on this form. If you do not have an EIN, you must apply for one with the IRS before filing.

Where can I find the official Form 2290 and instructions?

You can download the official Form 2290 and instructions from the IRS website (irs.gov). Search for "Form 2290" in the search bar.

What if I made a mistake on my filed Form 2290? How do I correct it?

If you discover an error on your filed Form 2290, you will need to file an amended return. Use Form 2290 and clearly indicate that it is an amended return. Provide the correct information and explain the changes made.

4 Simple Steps to File

1

Gather Vehicle Info

Have your VIN (Vehicle Identification Number) and Gross Taxable Weight ready. You can find the VIN on your registration or dashboard.

2

Choose Tax Period

Select the current tax year (July 1 - June 30). If filing late, our system automatically calculates prorated taxes for you.

3

E-File with IRS

Submit your return securely. We check for common errors before sending to the IRS to prevent rejections.

4

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.