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Filing 2290 in Washington

Filing Form 2290 in Washington State for the 2025-2026 Tax Year

If you operate a heavy highway vehicle with a gross taxable weight of 55,000 pounds or more in Washington State, you are required to file Form 2290, the Heavy Vehicle Use Tax Return, with the Internal Revenue Service (IRS). This guide provides a comprehensive overview of how to file Form 2290 in Washington for the 2025-2026 tax year, covering crucial deadlines, filing methods, payment options, and common pitfalls to avoid. The tax year for Form 2290 runs from July 1 to June 30.

Understanding Your HVUT Obligation

The Heavy Vehicle Use Tax (HVUT) is an annual tax levied on heavy highway vehicles operating on public roads in the United States. This tax helps fund highway maintenance and infrastructure projects. To determine if you're liable for HVUT, you need to assess the gross taxable weight of your vehicle. This includes the unladen weight of the vehicle, plus the weight of any trailers and the maximum load it is designed to carry. Remember, even if your vehicle is registered in another state, you must file Form 2290 if it operates within Washington.

Several factors can affect your HVUT obligation, including exemptions for low-mileage vehicles (vehicles driven less than 5,000 miles during the tax year), vehicles used for logging on private roads, and certain government-owned vehicles. Always consult the official IRS guidelines and instructions for Form 2290 to determine your exact requirements.

Key Deadlines for the 2025-2026 Tax Year

The deadline for filing Form 2290 and paying the HVUT is typically August 31st. Since the 2025-2026 tax year begins on July 1, 2025, you have until August 31, 2025, to file your return. However, the deadline varies for vehicles placed in service after July. In such cases, 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 Washington on September 15, 2025, your filing deadline would be October 31, 2025. Failure to file and pay on time can result in penalties and interest charges.

Filing Methods: Electronic vs. Paper

The IRS strongly encourages electronic filing (e-filing) of Form 2290. E-filing offers numerous benefits, including faster processing, reduced errors, and immediate confirmation of acceptance. If you are filing for 25 or more vehicles, you must file electronically.

If you are filing for fewer than 25 vehicles, you can choose to file a paper return. To file a paper return, download Form 2290 from the IRS website, complete it accurately, and mail it to the appropriate IRS address based on your location. The current mailing addresses can be found in the Form 2290 instructions.

Payment Options for HVUT

You have several options for paying your HVUT liability:

  • Electronic Funds Withdrawal (EFW): You can debit 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 using it.
  • Check or Money Order: Make payable to the U.S. Treasury, and include your name, address, phone number, Employer Identification Number (EIN), the tax year (2025-2026), and Form 2290 on the payment.

The IRS recommends using EFTPS or EFW for faster and more secure payment processing.

Required Information for Filing

Before you begin filing Form 2290, gather the following information:

  • Employer Identification Number (EIN): You must have an EIN to file Form 2290. Your Social Security number is *not* sufficient.
  • Vehicle Identification Number (VIN): The VIN for each vehicle you are reporting.
  • Gross Taxable Weight of Each Vehicle: Accurately determine the gross taxable weight for each vehicle.
  • Taxable Gross Weight Category: Determine the correct tax rate based on the weight category.
  • Payment Information: Your bank account number and routing number if paying via EFW, or EFTPS credentials.

Form 2290 Schedule 1

Schedule 1 of Form 2290 is a crucial document that serves as proof of payment of HVUT. You'll need Schedule 1 to register your vehicle with the Washington State Department of Licensing (DOL) and other state agencies. When e-filing, you can typically download Schedule 1 immediately after the IRS accepts your return. If filing via paper, you'll receive Schedule 1 by mail after your return has been processed.

Amending Form 2290

If you discover an error on your filed Form 2290, you may need to amend it. Common reasons for amending include corrections to VINs, gross taxable weights, or mileage estimates. Follow the instructions on the IRS website for amended returns, and be sure to provide a clear explanation of the changes you are making.

What is the penalty for filing Form 2290 late in Washington?

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. There are also penalties for late payments and failure to pay.

Do I need to file Form 2290 if my vehicle is based in another state but operates in Washington?

Yes, if your heavy vehicle operates on public highways in Washington and has a gross taxable weight of 55,000 pounds or more, you are required to file Form 2290, regardless of where the vehicle is registered.

How do I get an EIN if I don't have one?

You can apply for an EIN online through the IRS website. The process is free and typically takes just a few minutes. You can also apply by fax or mail, but online application is the fastest method.

What do I do if I made a mistake on my Form 2290 after filing?

You will need to file an amended Form 2290 to correct the mistake. Follow the instructions on the IRS website for filing an amended return, and be sure to provide a clear explanation of the changes you are making.

Is Schedule 1 required to register my vehicle in Washington?

Yes, Schedule 1 of Form 2290 is required as proof of payment of HVUT when registering your heavy vehicle with the Washington State Department of Licensing (DOL).

What if my vehicle is exempt from HVUT due to low mileage?

Even if your vehicle qualifies for the low-mileage exemption (driven less than 5,000 miles during the tax year), you are still required to file Form 2290. You will need to indicate the mileage on the form and claim the suspension. Keep accurate mileage records to support your claim.

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.