Form 2290 Ultimate Guide for 2025
Learn who must file, the documents you need, and the fastest way to e-file Form 2290 for the 2025 HVUT season.
Who Must File Form 2290
Any truck with a taxable gross weight of 55,000 pounds or more that operates on public highways must file Form 2290.
If you expect to run fewer than 5,000 miles (7,500 for agricultural vehicles), you still file but can claim a suspended vehicle status.
Key 2025 Filing Dates
The new HVUT season starts July 1, 2025, and runs through June 30, 2026.
The filing deadline for vehicles in service during July 2025 is Monday, September 1, 2025 (because August 31 falls on a Sunday).
Documents You Need
Employer Identification Number (EIN) issued at least two weeks before filing.
Vehicle Identification Numbers (VINs) for every taxable vehicle.
Taxable gross weight category for each unit and prior year Schedule 1 if renewing.
How to E-File Form 2290
Choose an IRS-authorized e-file provider, create an account, and enter your business details exactly as they appear with the IRS.
Upload VIN details, select your payment method (EFTPS, direct debit, credit/debit card, or check), and submit.
Download your stamped Schedule 1 immediately after approval and keep a copy in your compliance binder.
Avoiding Penalties
Late filings incur 4.5% of the total tax per month for up to five months, plus 0.5% for late payment.
Missing EIN digits or VIN typos are the top reasons for IRS rejections—double-check before submitting.
Frequently Asked Questions
Can I file Form 2290 with a Social Security Number?
No. The IRS requires an EIN for all Form 2290 filings. Apply for one online and wait at least 14 days before e-filing.
How long does Schedule 1 approval take?
Most e-filed returns receive a stamped Schedule 1 within minutes, but IRS outages can extend processing to 24 hours.