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Filing 2290 in Wisconsin

Filing Form 2290 in Wisconsin for the 2025-2026 Tax Year: A Comprehensive Guide

If you operate a heavy highway vehicle with a gross taxable weight of 55,000 pounds or more on public highways in Wisconsin, you are required to file Form 2290, the Heavy Vehicle Use Tax (HVUT) Return, with the Internal Revenue Service (IRS). This guide provides a depth-first approach to navigating the Form 2290 filing process specifically for Wisconsin-based trucking businesses for the 2025-2026 tax year, which begins on July 1, 2025, and ends on June 30, 2026. Understanding the deadlines, requirements, and methods for filing is crucial for remaining compliant and avoiding penalties.

Who Needs to File Form 2290 in Wisconsin?

Generally, you must file Form 2290 if you own and operate a “heavy highway vehicle.” This is defined as any self-propelled vehicle designed to be used for transporting property on a public highway with a taxable gross weight of 55,000 pounds or more. It's vital to accurately calculate the taxable gross weight, which includes the unloaded weight of the vehicle, plus the unloaded weight of any trailers customarily used in combination with the vehicle, and the maximum load carried on the vehicle and any trailers. If you lease a vehicle, the person in whose name the vehicle is registered is responsible for filing Form 2290.

Understanding the Taxable Gross Weight Calculation

Calculating the taxable gross weight is a crucial step. Don't underestimate its importance. The IRS uses this figure to determine the amount of HVUT you owe. The calculation includes:

  • Unloaded weight of the truck: The weight of the truck without any cargo.
  • Unloaded weight of trailers: The weight of any trailers typically used with the truck, also without any cargo.
  • Maximum load carried: The maximum weight of cargo you carry on the truck and any trailers.

The sum of these weights determines if your vehicle meets the 55,000-pound threshold requiring you to file Form 2290.

Filing Deadline for the 2025-2026 Tax Year

The filing deadline for Form 2290 is typically August 31st of each year for vehicles used on public highways during July. Since the 2025-2026 tax year begins on July 1, 2025, the deadline for vehicles used in July 2025 is August 31, 2025. If you place a vehicle 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 example, if you start using a vehicle on Wisconsin highways in October 2025, you must file Form 2290 by November 30, 2025.

How to File Form 2290 in Wisconsin

You have two primary options for filing Form 2290:

  • E-file: The IRS encourages electronic filing (e-filing) for Form 2290. E-filing is generally faster, more accurate, and provides quicker confirmation of acceptance. You can e-file through an IRS-approved e-file provider. Several commercial software packages are available to assist with e-filing. Make sure the provider is IRS-approved before submitting your information.
  • Mail: You can also file a paper Form 2290 by mail. The mailing address depends on whether you are including a payment or not. Refer to the IRS instructions for Form 2290 to find the correct address. Mailing generally takes longer for processing and increases the risk of errors.

Required Information for Filing

When filing Form 2290, you will need the following information:

  • Employer Identification Number (EIN): You must have an EIN to file Form 2290. Social Security Numbers (SSNs) are not accepted. If you do not have an EIN, you must apply for one through the IRS.
  • Vehicle Identification Number (VIN): You need the VIN for each vehicle you are reporting.
  • Taxable Gross Weight: As discussed above, you need the accurate taxable gross weight for each vehicle.
  • Payment Information: Be prepared to pay the HVUT when you file. If e-filing, you can pay electronically via Electronic Funds Withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS), or credit card. If mailing, you can pay by check or money order, made payable to the U.S. Treasury.

Payment Options for HVUT in Wisconsin

The IRS provides various payment methods for HVUT:

  • Electronic Funds Withdrawal (EFW): This option allows you to debit your bank account when e-filing.
  • Electronic Federal Tax Payment System (EFTPS): EFTPS is a free service from the U.S. Department of Treasury. You must enroll in EFTPS before you can make payments.
  • Check or Money Order: If filing by mail, make your check or money order payable to the U.S. Treasury, and include your EIN, the tax year (2025-2026), and Form 2290 on the payment.
  • Credit Card or Debit Card: You can pay by credit or debit card through an IRS-approved payment processor. Note that processing fees may apply.

Form 2290 Schedule 1: Proof of Payment

Schedule 1 is a crucial part of Form 2290. It serves as proof of payment of the HVUT. You'll receive Schedule 1 after the IRS processes your Form 2290. Keep this document as proof that you've paid the HVUT for your vehicle. You'll need to provide Schedule 1 to your state's Department of Motor Vehicles (DMV) when registering or renewing the registration of your heavy highway vehicle in Wisconsin.

What happens if I don't file Form 2290 on time?

Failure to file Form 2290 on time can result in penalties and interest charges. The penalty for late filing is 4.5% of the total tax due, assessed on a monthly basis, up to a maximum of 22.5% of the tax. Interest is also charged on any unpaid tax from the due date until the date of payment.

Can I amend Form 2290 if I made a mistake?

Yes, you can amend Form 2290 if you discover an error after filing. You will need to file an amended return with the corrected information. Use Form 2290 and clearly indicate that it is an amended return. Follow the instructions in the Form 2290 instructions for filing an amended return.

What is Schedule 1 and why is it important?

Schedule 1 is the proof of payment of the Heavy Vehicle Use Tax (HVUT). After the IRS processes your Form 2290, they will send you a stamped Schedule 1. You need this document to register or renew the registration of your heavy highway vehicle with the Wisconsin Department of Motor Vehicles (DMV).

Do I need to file Form 2290 if my vehicle is suspended?

A suspended vehicle is one that’s been used for 5,000 miles or less (7,500 for agricultural vehicles). If you expect that your vehicle will fall into this category, you still must file Form 2290, but you can suspend the tax. You will still need to file and receive Schedule 1.

Where do I mail Form 2290 if I am paying by check or money order?

The mailing address for Form 2290 with payment varies depending on your location. Refer to the IRS instructions for Form 2290 for the correct address. The address may also change from year to year, so always check the most recent instructions.

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

You can apply for an EIN online through the IRS website. The process is generally quick and easy. You can also apply by mail or fax, but these methods take longer. The IRS website has detailed instructions on how to apply for an EIN.

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.