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Simple2290 supports electronic filing of all Form 2290 variants accepted through the IRS Modernized e-File (MeF) system. Fast, secure, and fully authorized.

Form 2290

Heavy Vehicle Use Tax Return

Most Common

Form 2290 is the annual return used to figure and pay the Heavy Vehicle Use Tax (HVUT) on highway motor vehicles with a taxable gross weight of 55,000 pounds or more. It is due by August 31 for the July–June tax year, or by the last day of the month following the month of first use for newly acquired vehicles.

Who Needs to File

Anyone who registers a heavy highway motor vehicle in their name, or who is the owner of a vehicle for which the HVUT is owed.

What You Receive

IRS-stamped Schedule 1, which serves as proof of payment and is required for vehicle registration with your state DMV.

Form 2290 – Amendment

Amendment to a Previously Filed Return

If your vehicle's taxable gross weight increases after filing (e.g., due to an increased load rating), you must file an amended Form 2290 to report the additional tax owed. Also used if you incorrectly reported a vehicle as suspended when it exceeded the mileage limit.

Who Needs to File

Filers whose vehicle weight increased or who need to report a mileage-use suspension override during the tax year.

What You Receive

Updated Schedule 1 reflecting the amended tax liability.

VIN Correction

Vehicle Identification Number Correction

Free

If the IRS accepted your Form 2290 but you discover the Vehicle Identification Number (VIN) was entered incorrectly, you can file a VIN correction at no charge. This is not a new filing — it simply corrects the VIN on your existing accepted return.

Who Needs to File

Filers who received an accepted Schedule 1 but notice the VIN is incorrect or contains a typo.

What You Receive

Corrected Schedule 1 with the accurate VIN.

Form 8849 – Schedule 6

Claim for Refund of Excise Taxes (Other Claims)

Schedule 6 of Form 8849 is used to claim a refund of HVUT paid for vehicles that were sold, destroyed, or stolen before the end of the tax year, or for low-mileage (suspended) vehicles that exceeded the mileage limit. The credit can be claimed as a refund or applied toward the next year's tax.

Who Needs to File

Filers who paid HVUT for a vehicle that was subsequently sold, stolen, destroyed, or used less than the mileage limit during the tax year.

What You Receive

IRS refund check or credit applied to the next filing.

Filing Deadline Reminder

For vehicles first used in July, the Form 2290 filing deadline is August 31. For vehicles first used in other months, the return is due by the last day of the month following the month of first use. File early to avoid penalties!