What IRS Form 2290 (2025) Is For
IRS Form 2290 (2025) is used to report and pay federal highway use taxes on heavy vehicles that operate on public roads. This includes trucks, truck tractors, and buses that have a taxable gross weight of 55,000 pounds or more. The purpose of this return is to ensure that heavy vehicles contribute their fair share to highway maintenance.
Businesses, partnerships, and corporations—including S corporations—must file for every vehicle operated on public highways in the current year. Each vehicle identification number (VIN) must be listed correctly, and the payment amount is determined based on the vehicle’s weight category and usage.
When You’d Use Form 2290 for 2025
You must file Form 2290 for each taxable vehicle operated between July 1, 2025, and June 30, 2026. The following situations explain when a late or amended return is required.
- You must file a late return if you missed the original due date to avoid penalties and interest charges.
- You must file an amended return if a vehicle’s taxable gross weight increases during the current year, which results in additional tax owed.
- You must amend your return if a previously suspended vehicle exceeds the 5,000-mile limit or 7,500 miles for agricultural vehicles.
- You must correct your filing if the vehicle identification number was entered incorrectly on the previously filed return.
- You must file a new return or update your records if you added, replaced, or sold vehicles during the tax period.
Key Rules or Details for 2025
For the 2025 tax year, Form 2290 applies to vehicles operated between July 1, 2025, and June 30, 2026. Electronic filing is required if you report 25 or more vehicles, but it’s recommended for all filers to minimize errors and processing delays. Always enter the full 17-character vehicle identification number (VIN) for each car, as missing or incorrect numbers can cause delays in registration.
Use your Employer Identification Number (EIN) instead of a Social Security Number, which the IRS will not accept. The tax is calculated based on each vehicle’s taxable gross weight, with lower rates for qualifying logging vehicles. You can pay by electronic funds withdrawal, check, or money order, and you must keep all records for at least three years in case of an IRS request or audit.
For complete details on wage reporting, withholdings, and unemployment tax filings, see our guide to Form 2290 – Heavy Highway Vehicle Use Tax.
Step-by-Step (High Level)
- Confirm eligibility: Make sure your vehicle has a taxable gross weight of 55,000 pounds or more and operates on public highways during the current year.
- Gather key details: Collect your Employer Identification Number (EIN), vehicle identification numbers (VINs), taxable weights, and any prior records if you are filing an amended return.
- Check your due date: File by the last day of the month following the vehicle’s first use to avoid penalties and interest charges.
- Use the correct form: Complete the 2025 version of Form 2290 for the July 1, 2025–June 30, 2026 tax period to ensure accuracy.
- Choose how to file: File electronically through an IRS-approved provider (required for 25 or more vehicles) or by mail if you qualify for paper filing.
- Enter accurate information: Include each full 17-character VIN and confirm the correct taxable gross weight for every vehicle.
- Pay the tax: Submit your payment by electronic funds withdrawal, check, or money order for the exact amount due.
- Keep proof of filing: Retain your stamped Schedule 1 and related records for at least three years for registration or IRS review.
Common Mistakes and How to Avoid Them
- Using an SSN instead of an EIN: When signing in, only an EIN is accepted.
- Entering incomplete VINs: Always include the full 17 characters of the VIN.
- Mixing tax periods: Each year requires a separate return.
- Unsigned returns: Unsigned returns are not considered filed.
- Incorrect checkboxes: Select only what applies—“Amended Return” or “VIN Correction.”
- Attaching explanations: Submit explanations separately if penalties are assessed.
Learn more about how to avoid business tax problems in our guide on How to File and Avoid Penalties.
What Happens After You File
Once you file, you’ll receive your stamped Schedule 1 within minutes through electronic filing or in several weeks by mail, serving as proof of payment for vehicle registration. If penalties, fees, or interest apply, the IRS will send a notice, and you may request an installment plan using Form 9465. Refunds can be requested if a vehicle is sold, destroyed, or stolen before the end of the period. For updated information or assistance, visit IRS.gov for official guidance and instructions.
FAQs
When is the due date to file IRS Form 2290 (2025)?
The due date depends on when your vehicle first operates on public highways. You must file your tax return by the last day of the month following the first use to avoid penalties, interest, and delays in vehicle registration.
What information is required when completing Form 2290?
You must enter each vehicle identification number, taxable gross weight, and Employer Identification Number. The IRS uses these details to calculate the correct tax, verify ownership, and determine if any additional tax or amended filing applies.
Can I use electronic filing for Form 2290?
Yes, electronic filing is required for businesses reporting 25 or more vehicles. It enables faster processing, verified payment confirmation, and secure data submission, as indicated by the locked padlock icon on authorized IRS e-file provider websites.
When should I file an amended Form 2290?
You must file an amended return if a vehicle’s taxable gross weight increases or a suspended vehicle exceeds mileage limits. Doing so ensures your payment equals the tax determined by the IRS and avoids potential penalties or interest.
How can I request a refund or credit for overpaid taxes?
You may request a refund or credit if a vehicle was sold, destroyed, or stolen before the end of the current year. Submit your request with verified records and refer to the IRS for the required form and instructions.
What payment methods are accepted for Form 2290 taxes?
You can pay electronically, by check, or by money order. The payment amount must equal the total tax calculated on your return. Businesses and S corporations should retain all proof of payment for a minimum of three years.
Where can I find updated filing information or contact the IRS for assistance?
You can visit IRS.gov/2290 for updated instructions, forms, and current-year filing details. For further questions, contact the IRS help center or your state motor vehicle agency for information on registration and compliance requirements.
Reviewing each state’s rules helps ensure full compliance.
For more resources on filing or understanding prior-year IRS forms, visit our Form Summaries and Guides Library.
