Filing 2290 in Missouri
Understanding Form 2290 and Heavy Vehicle Use Tax in Missouri (2025-2026)
As a trucking professional operating in Missouri, understanding and complying with federal Heavy Vehicle Use Tax (HVUT) regulations is crucial. Form 2290, officially titled 'Heavy Highway Vehicle Use Tax Return,' is the document used to report and pay this tax to the Internal Revenue Service (IRS). This guide provides a comprehensive overview of how to file Form 2290 in Missouri for the 2025-2026 tax year, covering eligibility, deadlines, filing methods, and essential information to ensure a smooth and compliant process.
Who Needs to File Form 2290 in Missouri?
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 Missouri (or any other state) generally needs to file Form 2290. The taxable gross weight includes the weight of the unloaded vehicle plus the weight of any trailers and the maximum load carried by the vehicle and trailer.
Exemptions: While most heavy vehicle operators must file, certain vehicles are exempt from the HVUT. These exemptions typically include vehicles used for specific purposes, such as:
- Vehicles owned and used by the federal government, state governments, or local governments.
- Certain blood collector vehicles.
- Qualified blood collector vehicles.
- Vehicles used exclusively for farming purposes and traveling fewer than 7,500 miles on public highways.
- Vehicles used exclusively for timber operations and traveling fewer than 7,500 miles on public highways.
Key Deadlines for Filing Form 2290 (2025-2026)
The 2290 tax year runs from July 1st to June 30th. The deadline for filing Form 2290 is August 31st of each year for vehicles that were in use in July. 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. For the 2025-2026 tax year, the first filing deadline is August 31, 2025.
Example: If you place a taxable vehicle into service on September 15, 2025, you must file Form 2290 and pay the HVUT by October 31, 2025.
How to File Form 2290 in Missouri
You have two primary options for filing Form 2290:
- Electronic Filing (e-file): The IRS encourages electronic filing of Form 2290. E-filing is mandatory for taxpayers reporting 25 or more vehicles. It offers several advantages, including faster processing, immediate confirmation of acceptance, and reduced errors. You will need to use an IRS-approved e-file provider.
- Paper Filing: If you are filing for fewer than 25 vehicles, you can file Form 2290 by mail. Download the form from the IRS website, complete it accurately, and mail it to the address specified in the form instructions.
Required Information: Before you begin filing Form 2290, gather the following information:
- Your Employer Identification Number (EIN). Note: You cannot use your Social Security Number (SSN) for filing Form 2290. You must have an EIN.
- Vehicle Identification Numbers (VINs) for all taxable vehicles.
- Taxable gross weight of each vehicle.
- Your business name and address.
- Payment information (if paying electronically).
Paying the Heavy Vehicle Use Tax
You can pay the HVUT electronically or by mail. Electronic payment options include:
- Electronic Funds Withdrawal (EFW): You can authorize an electronic funds withdrawal from your bank account when e-filing.
- Electronic Federal Tax Payment System (EFTPS): EFTPS is a free service provided by the U.S. Department of the Treasury. You must enroll in EFTPS before you can make payments.
- Credit Card, Debit Card, or Digital Wallet: The IRS partners with third-party payment processors to allow you to pay your taxes using a credit card, debit card, or digital wallet. These processors may charge a small fee.
If filing by mail, you can pay by check or money order payable to the U.S. Treasury. Include your EIN, the tax year (e.g., 2025-2026), and Form 2290 on your payment.
After Filing: Schedule 1
Once your Form 2290 is accepted and your payment is processed, you will receive Schedule 1, stamped as proof of payment. This document is crucial. You will need to present Schedule 1 to register your vehicle with the Missouri Department of Revenue and obtain your license plates.
What happens if I file Form 2290 late?
Filing Form 2290 late can result in penalties. The penalty for late filing is equal to 4.5% of the total tax due, assessed on a monthly basis, up to a maximum of 22.5% of the unpaid tax. Interest charges may also apply.
Can I amend Form 2290 if I made a mistake?
Yes, you can amend Form 2290 if you discover an error after filing. You'll need to file an amended return, clearly indicating the changes. Use the current version of Form 2290 and follow the instructions for amending the form. Electronic filing is generally the quickest way to file an amended return.
How do I determine the taxable gross weight of my vehicle?
The taxable gross weight includes the unloaded weight of the vehicle plus the weight of any trailers it typically pulls and the maximum load it will carry. Consult your vehicle's registration documents and any relevant manufacturer specifications to determine the appropriate taxable gross weight.
Do I need to file Form 2290 if I only operate within city limits in Missouri?
Yes, if your vehicle meets the taxable gross weight threshold (55,000 pounds or more) and you operate it on public highways, even within city limits, you are generally required to file Form 2290 and pay the HVUT. The tax applies regardless of the distance traveled or the specific location of operation.
What is Schedule 1, and why is it important?
Schedule 1 is the proof of payment you receive from the IRS after filing Form 2290 and paying the Heavy Vehicle Use Tax. It serves as evidence that you have met your tax obligations. You must present Schedule 1 to the Missouri Department of Revenue when registering your vehicle and obtaining license plates.
What if I sell or transfer ownership of a vehicle during the tax year?
If you sell or transfer ownership of a vehicle during the tax year, you are generally not entitled to a refund of the HVUT you paid. The new owner is responsible for filing Form 2290 and paying the tax for the remainder of the tax year if they continue to operate the vehicle on public highways and it meets the weight requirements.
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.