A lot of confusion comes from the wording on IRS documents. The “Schedule of Heavy Highway Vehicles” is simply Schedule 1 for Form 2290, the official receipt the IRS issues after you file and pay the Heavy Vehicle Use Tax. If you operate or register a truck at 55,000 pounds or more, this single page controls whether you can plate or renew, complete IRP truck registration, or add units to your fleet.
What Schedule 1 is and how states use it
Schedule 1, officially titled Schedule of Heavy Highway Vehicles, lists each VIN you reported on Form 2290 for a tax period and shows whether the vehicle is taxable or suspended. The IRS sends it back as a watermarked PDF when you e-file, or stamped if you paper file. States and IRP jurisdictions treat it as your proof of HVUT payment, which is required to register or renew most heavy vehicles.
- The IRS explicitly notes that states must accept a printed copy of the e-filed Schedule 1 with the IRS watermark as proof of payment (IRS).
- IRP jurisdictions require acceptable proof of HVUT when you obtain apportioned plates, add a unit, or renew.
Why it matters: without a current Schedule 1 that matches your VIN and weight, your DMV or IRP office can refuse to issue plates. That stalls operations and can cascade into missed loads and contract penalties.
The 2290 timeline, in plain English
HVUT follows a July 1 to June 30 tax year. Your filing is due by the last day of the month after the month the vehicle is first used on public highways. For trucks used in July, the deadline is August 31. If a truck is first used in November, the return is due by December 31.
Key rules that affect strategy:
- If you file for 25 or more vehicles, the IRS requires you to e-file.
- A watermarked Schedule 1 from e-filing is generally delivered within minutes.
- You must keep proof of payment for at least 3 years.
When you need an updated Schedule 1
Several common events mean your existing Schedule 1 no longer matches reality. Use the table below as a quick reference to keep registrations moving.
| Triggering event | What to file | Deadline rule | What changes on Schedule 1 |
|---|---|---|---|
| Add a new truck mid-year | New Form 2290 | Last day of month after first use | VIN appears under current tax year |
| Weight increase | Amended Form 2290 | Month after increase | Higher weight category and additional tax |
| Suspended mileage exceeded | Amended Form 2290 | Month after limit crossed | Vehicle becomes taxable |
| VIN typo found | VIN correction | Immediately | Corrected VIN shown |
| Sold / destroyed / stolen | Form 8849 or credit | Per IRS rules | Handled outside Schedule 1 |
How to file an amended 2290
- Identify the amendment type
- Weight increase
- Suspended mileage exceeded
- VIN correction
- Gather required details
- EIN and business name
- VIN and taxable gross weight
- First Used Month
- Start the amendment using Simple Form 2290’s guided process.
- Submit electronically through an IRS Authorized E-file Provider.
- Receive updated Schedule 1 after IRS acceptance.
Why file with Simple Form 2290
- Step-by-step online filing
- Instant watermarked Schedule 1
- Bulk & fleet filing tools
- Bilingual customer support
- Secure access to past returns
- Affordable pricing for all fleet sizes
Bottom line: Schedule 1 is your operational permission slip. File accurately, update it quickly when changes occur, and keep it readily available. With Simple Form 2290, you can move from submission to a valid Schedule 1 in minutes.