Filing 2290 in South Carolina
Understanding Form 2290 and Heavy Vehicle Use Tax in South Carolina (2025-2026)
If you operate a heavy vehicle on public highways in South Carolina, you're likely subject to the Heavy Vehicle Use Tax (HVUT) and required to file Form 2290 with the IRS. This comprehensive guide outlines everything you need to know about filing Form 2290 in South Carolina for the 2025-2026 tax year.
Form 2290 is used to report and pay the HVUT, a tax levied on heavy highway motor vehicles operating on U.S. public roadways. This tax applies to vehicles with a gross taxable weight of 55,000 pounds or more. The tax year begins on July 1st and ends on June 30th. Therefore, for the 2025-2026 tax year, you’ll be filing for the period between July 1, 2025, and June 30, 2026.
Who Needs to File Form 2290 in South Carolina?
Generally, the person in whose name the vehicle is registered is responsible for filing Form 2290 and paying the HVUT. This typically applies to:
- Trucking companies operating heavy vehicles.
- Owner-operators who own and operate their trucks.
- Individuals who own heavy vehicles used for business or personal purposes (if the vehicle meets the weight requirement).
Even if you operate only within the state of South Carolina, if your vehicle meets the weight criteria and operates on public highways, you are required to file. Exceptions may apply for vehicles used exclusively for certain purposes, such as logging vehicles and qualified blood collector vehicles, but it is important to verify your specific circumstances with IRS guidelines.
Filing Deadlines for the 2025-2026 Tax Year
The deadline for filing Form 2290 and paying the HVUT is August 31st of each year. 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. It's crucial to file and pay on time to avoid penalties and interest charges.
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. For example, if you put a vehicle into service in September 2025, you must file by October 31, 2025.
How to File Form 2290
You have two options for filing Form 2290:
- Electronically (e-file): The IRS strongly encourages electronic filing. E-filing is faster, more accurate, and provides confirmation that your return has been received. You can e-file through an IRS-approved e-file provider.
- By Mail: You can download Form 2290 from the IRS website and mail it to the address specified in the form instructions. However, be aware that processing times for paper returns are significantly longer than e-filed returns.
Information Needed to File Form 2290
Before you begin filing, gather the following information:
- Employer Identification Number (EIN): You must have an EIN to file Form 2290. Your Social Security Number (SSN) cannot be used.
- Vehicle Identification Number (VIN) for each vehicle.
- Gross Taxable Weight of each vehicle: This determines the tax rate.
- Taxable Gross Weight Schedule: You’ll need to consult the IRS guidelines to determine the correct weight category for each vehicle.
- Payment Information: Be prepared to pay the HVUT using one of the IRS-approved methods (electronic funds withdrawal, check, money order, or credit card).
Paying the HVUT
You can pay the HVUT using the following methods:
- Electronic Funds Withdrawal (EFW): You can debit your bank account when e-filing.
- Electronic Federal Tax Payment System (EFTPS): This is the preferred method for many businesses. You must enroll in EFTPS before you can use it.
- Check or Money Order: Make payable to the U.S. Treasury, include your EIN, the tax year (2025-2026), and Form 2290 on the check or money order. Mail with your paper return.
- Credit or Debit Card: You can pay through an IRS-approved payment processor (fees may apply).
Schedule 1 and Proof of Payment
Once you file Form 2290 and pay the HVUT, you'll receive Schedule 1, which serves as proof of payment. This is a crucial document. You'll need Schedule 1 to:
- Register your vehicle with the South Carolina Department of Motor Vehicles (SCDMV).
- Obtain permits and licenses.
- Cross state lines.
What happens if I don't file Form 2290 on time?
Failure to file Form 2290 by the due date can result in penalties. The penalty for late filing is 4.5% of the total tax due, assessed monthly, up to a maximum of 22.5% of the tax. Additionally, there are penalties for late payment and failure to pay.
What if I sell my vehicle during the tax year?
If you sell a vehicle during the tax year, you may be entitled to a credit for the HVUT you paid for the period after the sale. You'll need to file Form 8849, Claim for Refund of Excise Taxes, to claim the credit.
Can I use my Social Security Number (SSN) instead of an EIN?
No, you cannot use your Social Security Number (SSN) to file Form 2290. You must have an Employer Identification Number (EIN) issued by the IRS.
How do I amend Form 2290 if I made a mistake?
If you discover an error on your filed Form 2290, you'll need to file an amended return. Use the same Form 2290 and mark it as 'Amended' or 'Corrected'. Provide the corrected information and submit it to the IRS.
Where can I find the most up-to-date information on Form 2290?
The official IRS website (irs.gov) is the best source for the most current information on Form 2290, including instructions, forms, and publications. You can also consult with a qualified tax professional.
Do I need to file Form 2290 if my vehicle is exempt from the HVUT?
Even if your vehicle is exempt from the HVUT (e.g., certain logging vehicles), you may still need to file Form 2290 and indicate the exemption. Review the Form 2290 instructions to determine if you are required to file.
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.