FAQ’s- Schedule 1, Form 2290, and Excise Tax

Check out the FAQs below for answers to all your Heavy Highway Use Tax and ExpressExcise questions.

An excise tax is paid when you purchase specific goods, such as gasoline. Excise tax typically included in the price of the product and also applies to heavy highway usage by trucks.

Section 4051 of the Internal Revenue Code imposes a tax on the first sale of specific truck chassis and bodies. This excise tax is not applicable to truck bodies and frame suitable for use with vehicles that have a gross vehicle weight of 33,000 pounds or less or truck trailer and semi-trailer bodies and chassis suitable for use with heavy use vehicles that have a gross weight of 26,000 pounds or less.

The four following truck body types meet the suitable for use standard and will be excluded from the retail excise tax.

  • Platform truck bodies 21 feet or less in length.
  • Dry freight and refrigerated truck van bodies 24 feet or less in length.
  • Dump truck bodies with load capacities of 8 cubic yards or less.
  • Refuse packer truck bodies with load capacities of 20 cubic yards or less.

For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of Internal Revenue Bulletin 2005-14 at www.irs.gov/pub/irs-irbs/irb05-14.pdf.

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.

Yes! Starting July 1st, 2018, the IRS will be accepting credit and debit card payments.

You may pay your 2018-19 Form 2290 taxes using any of the following methods:

  • Electronic Funds Withdrawal (EFW)
  • Electronic Federal Tax Payment System (EFTPS)
  • Mail a check or money order
  • Credit or Debit card

Regardless of the payment option you choose, you will still receive your stamped Schedule 1.

Form 2290 must be filed by the last day of the month following the month of first use. For example, if you purchase and use a vehicle for the first time in January, you must e-file Form 2290 by the end of February.

Annual renewal of your Form 2290 for a new tax period must be completed by August 31.

A Stamped Schedule 1 is proof of payment of your 2290 taxes. This is receipt is required by the DMV before they will release your truck tags.

Once you have submitted your Form 2290, the IRS will stamp your Schedule 1 as a proof of payment. While E-Filing, the IRS will apply a digital watermark to your Form 2290 Schedule 1. This digitally “stamped” Schedule 1 serves as your HVUT proof of payment.

If your tax credits are higher than the current taxes due, our system will automatically generate a Form 8849 to ensure that you receive your excise tax refund.

No. Currently, the only excise forms available for electronic filing are Form 2290, Heavy Highway Vehicle Use Tax; Form 720, Quarterly Federal Excise Tax; and Form 8849, Claim for Refund of Excise Taxes (Schedules 1, 2, 3, 5, 6 and 8).

The IRS Hotline number is 1-866-699-4096 and the hours of service are from 8:00 a.m. to 6:00 p.m. Eastern time.