Notes on filing IRS Form 2290

From Bob Pitcher, State Laws Newsletter.

The annual filing for the federal heavy vehicle use tax, which is reported on Internal Revenue Form 2290, is due at the end of August. Most larger fleets probably file electronically, and that seems most efficient. E-filing of the 2290 is not free however, carriers will need to use a third party’s e-filing system.

Filers also need to have a federal employer identification number to file electronically; IRS will not accept a social security number. An EIN is easy – and free – to get, directly from the IRS at Finally, we note that while it is still possible for carriers to file in person at an IRS office, those offices no longer accept walk-in traffic for that purpose; you must have an appointment. (And IRS no longer has offices in some states at all.)

Appointments may be made by calling an IRS office or at