What Is IRS Form 2290?
IRS Form 2290 is the federal tax form used to calculate and pay the Heavy Vehicle Use Tax (HVUT). This tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more.
The tax period for Form 2290 runs from July 1 through June 30 of the following year. Most Oregon truckers must file annually by August 31 if their vehicle was first used in July.
Once filed and paid, the IRS issues a stamped Schedule 1, which serves as proof of payment.
Who Must File IRS Form 2290 In Oregon?
You must file IRS Form 2290 if you:
-
Register a vehicle in your name
-
Operate a vehicle weighing 55,000 pounds or more
-
Use the vehicle on public highways
-
Drive the vehicle more than 5,000 miles per year (7,500 miles for agricultural vehicles)
The following individuals and businesses typically must file:
1. Owner-Operators
Independent truck drivers operating heavy vehicles in interstate or intrastate commerce.
2. Trucking Companies
Companies with one or multiple heavy vehicles registered in Oregon.
3. Agricultural Vehicle Owners
Farm vehicles exceeding 55,000 pounds may qualify for mileage-based suspension but still require filing.
4. Leasing Companies
If the vehicle is registered in the company’s name, the company must file Form 2290.
What Is The Heavy Vehicle Use Tax (HVUT)?
The Heavy Vehicle Use Tax is a federal excise tax imposed on heavy highway vehicles. The amount owed depends on the vehicle’s taxable gross weight.
-
Vehicles at 55,000 pounds start at $200 per year
-
The tax increases incrementally
-
The maximum tax is $850 per vehicle per year
Oregon truckers must pay HVUT before renewing their vehicle registration.
Why IRS Form 2290 Is Important In Oregon
Filing IRS Form 2290 is critical because:
-
You need a Stamped Schedule 1 to renew your plates
-
It is required for IRP (International Registration Plan) renewals
-
Failure to file results in penalties and interest
-
Late payments can lead to registration delays
Without proof of HVUT payment, Oregon’s DMV will not process heavy vehicle registration.
What Happens If You Don’t File?
Failure to file IRS Form 2290 can result in:
-
Penalties of up to 4.5% of the total tax due
-
Monthly interest charges
-
Additional fines for late payment
-
Registration suspension
Staying compliant protects your business from costly disruptions.
How To File IRS Form 2290 In Oregon
Oregon carriers can file:
-
Electronically (E-file) — Required if filing for 25 or more vehicles
-
By mail (paper filing option for smaller fleets)
-
By phone (503) 386-4187
After payment is processed by the Internal Revenue Service, you’ll receive your stamped Schedule 1, which must be kept for your records and presented during registration.
Final Thoughts
IRS Form 2290 is a mandatory federal tax requirement for heavy vehicle operators in Oregon. If your truck weighs 55,000 pounds or more and operates on public highways, you must file and pay the Heavy Vehicle Use Tax annually.
Filing on time ensures smooth registration renewals, avoids penalties, and keeps your trucking operation running without interruption.