IRS Form 2290 E-filing for
Owner-Operators

Form 2290 is used to report and pay the Heavy Highway Vehicle Use Tax (HVUT) to the IRS. This tax applies to trucks with a taxable gross weight of 55,000 pounds or more that operate on public highways. The funds collected help maintain and repair the nation’s highways. Vehicle owners must file Form 2290 each year during the IRS-defined filing period.

Anyone who owns and registers a highway motor vehicle with a taxable gross weight of 55,000 pounds or more must file Form 2290 and pay the Heavy Vehicle Use Tax (HVUT) if the vehicle is used on public highways. This requirement applies to individuals, businesses, and organizations, including LLCs and corporations

Yes, you can amend Form 2290 to correct errors such as VIN corrections, adjust the taxable gross weight, report changes if the vehicle’s mileage exceeded 5,000 miles, or add additional taxable vehicles. Use the same form, check the “Amended Return” box, and submit it to the IRS.