IRS Form 2290 Instructions Guide
                     IRS Form 2290 
Instructions Guide
Learn everything you need to know 
about HVUT form 2290, including 
who should file, the due date, and 
different filing methods.
A Guide by eForm2290.com
Guide For IRS Form 2290 Instructions
If you own and use a heavy vehicle, you need to follow form 
2290 instructions to file your form 2290. The Internal Revenue 
Service of the United States is responsible for the collection 
and management of IRS HVUT. 
You must follow form 2290 instructions in order to ensure that 
you pay your heavy vehicle use tax. You can choose how to file 
your form 2290 at your convenience. However, you need to 
ensure that you make all payments before the due date. 
HVUT Form 2290: Everything You Need to Know
Who should file: According to IRS 2290 instructions, any vehicle gauging 
55000 pounds or more in the weight scale and used for more than 5000 
miles are heavy vehicles. The tax amount collected through IRS HVUT 
helps in the upkeep of American highways.
There are several ways in which you can choose to file your 
form 2290 online. 
Manual filing: You can choose to paper-file by booking an 
appointment with the IRS office. You then need to be present on 
the day of the appointment with all the necessary 
documentation. 
If filed using this process, you can expect to receive your IRS 
schedule 1 copy in 6 weeks. 
E-filing: You can also do your form 2290 online filings using IRS 
authorized online agencies. This method of filing allows you to 
file anywhere based on your convenience. E-filing is quicker and 
easier compared to paper filing, and you will get your 
Schedule 1 Form 2290 copy within minutes.
Due date: Whoever mode of filing you choose, it is important you file 
form 2290 before the due date to avoid paying IRS penalties. You 
must file your form 2290 annually by August 31st of every year. For 
the tax year 2021-2022, you can file anytime between July 1st, 2021, 
to August 31st, 2021.
For newly purchased vehicles, the due date will be the last day of the 
month following the first used month. For example, Mark purchased a 
vehicle and drove it home from the dealership on April 15th. In this 
case, Mark’s first used month will be April, and he will have to file form 
2290 by May 31st. 
Late-filing penalties: The IRS imposes late filing penalties and 
interest rates for failure to file form 2290 and pay HVUT return 
before the deadline. The penalty for not filing form 2290 before 
the due date is 4.5% of the total amount due, which will accrue 
monthly for up to 5 months.
Late filers who did not make the HVUT payment will also have 
to pay a monthly penalty of 0.5% of the total tax amount. You 
will also face additional interest charges of 0.54% per month.
In Conclusion
Filing your form 2290 before the due date is important to drive your 
heavy vehicle worry-free on US highways. Make sure you file your form 
with a trusted IRS authorized e-file service provider for a seamless tax 
filing experience. 
For more instruction on form 2290 filing, visit 
eForm2290.com/instructions/