Filing 2290 in Texas
Filing Form 2290 in Texas for the 2025-2026 Tax Year: A Comprehensive Guide
As a Texas-based trucking business owner, understanding and complying with the Heavy Vehicle Use Tax (HVUT) requirements is crucial. This guide provides a depth-first explanation of how to file Form 2290 with the IRS for the 2025-2026 tax year. Form 2290 is used to report and pay the HVUT on heavy highway vehicles operating on public roadways with a taxable gross weight of 55,000 pounds or more. The tax year runs from July 1st to June 30th. This guide covers everything you need to know, from determining if you're required to file to understanding the deadlines and available filing methods.
Who Needs to File Form 2290?
You are required to file Form 2290 if you own and operate a heavy highway vehicle with a taxable gross weight of 55,000 pounds or more during the tax period. The taxable gross weight includes the:
- Unloaded weight of the vehicle
- Unloaded weight of any trailers customarily used in combination with the vehicle
- Maximum load carried on the vehicle and any trailers
Even if you only operate the vehicle for a portion of the tax year, you may still be required to file and pay a prorated amount of the HVUT. Certain vehicles are exempt from HVUT, such as those used exclusively for agricultural purposes (limited mileage exception) or those owned by state or local governments.
Key Deadlines for the 2025-2026 Tax Year
The deadline for filing Form 2290 and paying the HVUT is generally August 31st for vehicles used on public highways during July. For vehicles first used 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, these are some crucial dates:
| Month Vehicle First Used | Filing Deadline |
|---|---|
| July 2025 | August 31, 2025 |
| August 2025 | September 30, 2025 |
| September 2025 | October 31, 2025 |
| ... | ... |
Penalties for late filing and payment can be substantial, so it's important to mark your calendar and file on time.
How to File Form 2290
You have two main options for filing Form 2290:
- E-filing: The IRS encourages electronic filing, especially for those reporting 25 or more vehicles. E-filing is generally faster, more accurate, and offers immediate confirmation of receipt. You can e-file through an IRS-approved e-file provider.
- Paper Filing: While less common, you can still 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. Keep in mind that processing times for paper filings are significantly longer.
Required Information: Regardless of the filing method, you'll need the following information:
- Employer Identification Number (EIN): You cannot use your Social Security number. If you don't have an EIN, you must apply for one with the IRS.
- Vehicle Identification Number (VIN) for each vehicle
- Taxable gross weight of each vehicle
- Payment method: You can pay online (EFTPS), by check, or money order (for paper filings).
After Filing: Schedule 1 and Record Keeping
Once you've filed Form 2290 and paid the HVUT, you'll receive Schedule 1, which is proof of payment. You must carry a copy of Schedule 1 in each vehicle you operate. Keep a copy for your records as well.
It's crucial to maintain accurate records related to your Form 2290 filings, including copies of the forms, Schedule 1, and payment confirmations. The IRS may request these records in the event of an audit. Keep these records for at least 3 years.
What happens if I file Form 2290 late?
Late filing and late payment of HVUT can result in penalties. The penalty for late filing is 4.5% of the total tax due, assessed monthly, up to a maximum of 25%. Additionally, there is a penalty for late payment of 0.5% of the unpaid tax, assessed monthly, up to a maximum of 25%.
Can I amend Form 2290 if I made a mistake?
Yes, you can amend Form 2290 if you discover an error after filing. Use Form 2290 to make corrections and file it with the IRS. Clearly indicate that it's an amended return.
Do I need to file Form 2290 if I'm only leasing a heavy vehicle?
Generally, the owner of the vehicle is responsible for filing Form 2290 and paying the HVUT. However, the lease agreement may specify otherwise. Review the lease agreement carefully to determine who is responsible.
How do I determine the taxable gross weight of my vehicle?
The taxable gross weight includes the unloaded weight of the vehicle, the unloaded weight of any trailers customarily used with the vehicle, and the maximum load carried on the vehicle and trailers. Consult your vehicle's registration documents and manufacturer specifications to determine these weights accurately.
What is Schedule 1, and why is it important?
Schedule 1 is the proof of payment for Form 2290. It shows that you have paid the Heavy Vehicle Use Tax (HVUT). You must carry a copy of Schedule 1 in each vehicle you operate on public highways. It's also required for vehicle registration in many states, including Texas.
Where do I mail Form 2290 if I'm filing a paper return?
The mailing address for Form 2290 depends on whether you are including a payment or not, and which state you are in. Refer to the IRS instructions for Form 2290 for the specific address based on your circumstances. The instructions are updated annually.
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.