Trucking Tax Center
If you operate a truck or other vehicle categorized as a heavy highway motor vehicle on public highways, you must file Form 2290, Heavy Highway Vehicle Use Tax Return, and pay excise tax.
Filing and Paying Heavy Highway Vehicle Use Tax
e-file Form 2290
All truck owners can now e-file Form 2290 and pay electronically. You get your Schedule 1 almost immediately after we accept your e-filed return, and you can get your taxes done from your computer while you are on the road, any time of the day or night. If you are reporting 25 or more trucks on a return, you must file electronically.
- Form 2290, Heavy Highway Vehicle Use Tax Return, and Instructions
- Form 2290 (SP), Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras (Español - PDF)
- Form 2290 (SP), Instrucciones (Español - PDF)
- How to Pay Taxes by Electronic Funds Withdrawal
- How to Sign Up to Pay Federal Taxes Online Using EFTPS (PDF
Frequently Asked Questions
- Frequently Asked Questions for Truckers Who e-File
- Preguntas y Respuestas para Camioneros que Presentan una Declaración de Impuestos Electrónica
- Frequently Asked Questions for Indian Tribal Governments Regarding Highway Use Tax
Avoiding Problems
Avoiding Problems
This section provides information on recordkeeping, scams and schemes and other useful information for operating your business.
Trucking Industry Publications
- Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
- Publication 4900 (PDF)
- Publication 4900 (SP), Presente y pague electronicamente el Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras (PDF)
- Notice 1374 (1-2008) Imported Heavy Vehicle Notice (PDF)
The article you are importing may be subject to 12 percent federal excise tax (use Form 720, Quarterly Federal Excise Tax Return).
General Information for Businesses
Tax Information for All Small Businesses
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.
Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.
