Has a taxable gross weight of 55,000 pounds or more, and
Is used on public highways during the tax period, and
Is registered in California or operates on California highways.
Common vehicle types include trucks, truck tractors, and buses. The taxable gross weight
generally includes
the vehicle, trailer, and the maximum load customarily carried.
Vehicles under 55,000 pounds are not subject
to HVUT.
Logging vehicles used exclusively for logging may qualify for reduced HVUT rates.
Low-mileage vehicles, generally 5,000 miles or less for the tax year, or 7,500 miles or less for agricultural vehicles, may be filed as suspended. You still file Form 2290 to report the suspension and obtain Schedule 1.
Exempt entities, such as federal, state, or local governments, still follow specific reporting rules. See our overview of HVUT to understand how the federal tax applies to your situation.
Form 2290 is filed for the IRS tax year that runs from July 1 through June 30. Your due date depends on the vehicle's first used month, which is the first month it is driven on public highways in the tax year.
First used month, also called FUM: The month the vehicle first operates on public highways in the tax year.
The last day of the month following the first used month. For example, if the first used month is July, the return is generally due August 31.
Employer Identification Number, the IRS requires an EIN to file Form 2290. A Social Security Number cannot be used.
Business name and address as they appear on IRS records
Vehicle Identification Number for each vehicle
Taxable gross weight and whether the vehicle is logging or non-logging
First used month for each
vehicle
Your selected IRS payment
method
The HVUT amount is based on taxable gross weight and months used in the tax year. Vehicles at 55,000 pounds start the tax, rates increase with weight, and vehicles over 75,000 pounds pay the maximum non-logging rate for the year.
Logging vehicles are taxed at reduced rates, and suspended vehicles must be reported even if no tax is due because of the mileage limit.
If you add a vehicle mid-year, file a separate 2290 for that vehicle by the last day of the month after its first used month.
If a vehicle's status changes, for example it exceeds the suspension mileage limit or its taxable weight category increases, file an amended return promptly.
For a deeper refresher on rates and definitions, review our in-depth resources on HVUT.
California Form 2290 Efile: The fastest way to file. Use our secure portal to complete and submit your information electronically, then receive your Schedule 1 after IRS acceptance. Start here: E-File Form 2290 Online.
Paper filing by mail: Permitted for smaller returns, though it takes longer to process and receive a stamped Schedule 1. If you choose to mail the form, verify the correct destination on our IRS Mailing Address page.
Create or sign in to your SimpleForm2290 account.
Enter your business details exactly as they appear on IRS records and add your EIN.
Add vehicle details, including VIN, taxable gross weight, first used month, and logging or suspended status.
Review the calculated tax, then select an IRS-accepted payment option for the HVUT.
Complete the electronic consent and submit to the IRS.
Receive your IRS-stamped Schedule 1, typically within minutes of IRS acceptance, and access it anytime in your account.
| Aspect | Printable Form 2290 California | California Form 2290 Efile |
|---|---|---|
| Submission | Mail to IRS | Sent electronically to IRS |
| Processing time | Longer, can take weeks | Fast, often same-day acceptance |
| Error checks | Manual review | Built-in validations reduce common errors |
| Proof of filing | Stamped Schedule 1 returned by mail | Schedule 1 delivered electronically to your account and email |
| Best for | Rare situations when paper is required | Most owner-operators and fleets, and required when reporting 25 or more vehicles |
If you plan to mail a return, confirm the correct destination using our up-to-date IRS Mailing Address guide. Most California carriers find that e-file is the most practical and reliable choice.
Your IRS-stamped Schedule 1 is the official proof that Form 2290 was filed and any
HVUT due was paid or suspended.
It is issued by the IRS after your return is accepted.
California
agencies rely on it for:
Easy online filing portal with a step-by-step guided process
Smart error checks that help reduce IRS
rejections
Electronic submission to the IRS, with timely delivery of Schedule 1
Bulk vehicle filings for fleets and a convenient fleet management dashboard
Secure data storage and retrieval for prior-year returns and VINs
Professional customer support, including bilingual assistance in English and Spanish
Affordable flat pricing
Stay compliant with IRS rules and keep your California registrations moving. File California Form 2290 online with Simple Form 2290 for a guided, accurate, and secure experience, and receive your Schedule 1 promptly after IRS acceptance. Begin now at E-File Form 2290 Online or learn more about our IRS Authorized 2290 Efile Provider.