IRS Office Visit Guide
How to file Form 2290 and get a stamped Schedule 1 at an IRS office
Heavy Highway Vehicle Use Tax for trucks over 55,000 pounds. Deadlines, what to bring to a TAC, and how to get the stamped Schedule 1 the same day.
If you operate a vehicle with a taxable gross weight of 55,000 pounds or more on public highways, you owe Heavy Highway Vehicle Use Tax and must file Form 2290. The proof of payment is a stamped Schedule 1, which the DMV requires before it will register or renew the truck.
Quick answer: e-file if you have 25 or more vehicles (required) or want the Schedule 1 within minutes. For a handful of trucks, a TAC appointment gets you a stamped Schedule 1 the same day.
Deadlines
- The tax period runs July 1 to June 30.
- For vehicles in use during July, Form 2290 is due August 31.
- For a vehicle first used later in the period, the return is due the last day of the month after first use.
- Late filing adds a penalty of 4.5% of the tax per month plus interest, and the DMV will not register the truck without the stamped Schedule 1.
Filing at a TAC
Book through 844-545-5640 and say the visit is for Form 2290. Not every office processes it; check the services list on the office page. Bring:
- Form 2290 completed, both pages, with Schedule 1 filled in
- Your Employer Identification Number — an SSN is not accepted on this form. If you do not have an EIN, apply online first; it takes about two weeks to become usable for 2290.
- VIN and taxable gross weight for each vehicle
- Payment by check or money order payable to United States Treasury. Cash only at TACs that accept it, with exact change.
The representative processes the return, takes the payment and stamps Schedule 1 while you wait.
E-filing instead
Use an IRS-approved 2290 e-file provider. The stamped Schedule 1 comes back electronically, usually within minutes of payment clearing. Providers charge a fee; the tax itself is the same either way.
Suspended vehicles
A truck expected to travel 5,000 miles or less in the period (7,500 for agricultural vehicles) is tax-suspended but must still be listed on Form 2290. You get the stamped Schedule 1 without paying tax.
Frequently asked questions
I lost my stamped Schedule 1.
Request a copy by fax with a signed request, or visit a TAC with ID and your EIN. If you e-filed, log in to the provider and download it again.
I sold the truck mid-year.
You can claim a credit for the remaining months on the next Form 2290 you file, or request a refund on Form 8849.
Can I pay the tax in installments?
No. Heavy Highway Vehicle Use Tax must be paid in full with the return.