Filing 2290 in New Jersey
Welcome to your comprehensive guide on filing Form 2290, the Heavy Vehicle Use Tax (HVUT), in New Jersey for the tax year 2025-2026. This guide provides detailed information to help you understand the requirements, deadlines, and procedures for accurately filing your Form 2290 with the IRS. Remember, this tax applies to heavy highway vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways.
While the IRS oversees the HVUT, this guide is specifically tailored for New Jersey-based trucking businesses and owner-operators, providing clarity on how federal regulations interact with your operations within the state. We will cover filing methods, payment options, and essential reminders to ensure compliance and avoid penalties.
What is Form 2290?
Form 2290, Heavy Vehicle Use Tax (HVUT) Return, is used to report and pay the annual tax on heavy highway vehicles operating on public highways with a taxable gross weight of 55,000 pounds or more.
Who is required to file Form 2290 in New Jersey?
Any individual, partnership, corporation, or other entity that owns and operates a heavy highway vehicle with a taxable gross weight of 55,000 pounds or more on public highways in New Jersey is required to file Form 2290.
When is the deadline to file Form 2290 for the 2025-2026 tax year?
The deadline to file Form 2290 for the 2025-2026 tax year, which begins July 1, 2025, is August 31, 2025. If you acquire a vehicle after July, the deadline is the last day of the month following the month of acquisition.
How can I file Form 2290?
You can file Form 2290 either electronically (e-file) or by mail. The IRS strongly encourages e-filing, as it's faster and more efficient. You can find a list of approved e-file providers on the IRS website. If filing by mail, send the form to the address specified in the Form 2290 instructions, based on your location and payment method.
What information do I need to file Form 2290?
You will need the following information to file Form 2290: * Employer Identification Number (EIN) * Vehicle Identification Number (VIN) for each vehicle * Taxable gross weight of each vehicle * Address of your business * Payment information
What are the penalties for late filing or late payment of Form 2290?
Penalties for late filing and late payment of Form 2290 can be significant. The penalty for late filing is 4.5% of the total tax due, assessed monthly, up to a maximum of 22.5%. The penalty for late payment is 0.5% of the unpaid tax, assessed monthly, up to a maximum of 25%.
Where can I find the most up-to-date information about Form 2290?
You can find the most up-to-date information about Form 2290 on the IRS website (www.irs.gov). Search for "Form 2290" to access the form, instructions, and related publications.
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.