What Is IRS Form 2290?
IRS Form 2290 is a tax form used to calculate and pay the Heavy Vehicle Use Tax for vehicles operating on public highways. The tax applies to vehicles with a taxable gross weight of 55,000 pounds or more.
The funds collected from HVUT are used to maintain and improve highways across the United States.
After filing, the IRS issues a stamped Schedule 1, which serves as proof of payment. Kentucky truck owners need this document to:
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Register their vehicle
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Renew tags
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Transfer ownership
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Complete IRP registration
Without a stamped Schedule 1, the Kentucky Transportation Cabinet (KYTC) will not process vehicle registration.
Who Must File IRS Form 2290 In Kentucky?
You must file Form 2290 if you meet the following conditions:
1. Heavy Vehicle Owners
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Vehicle weighs 55,000 pounds or more
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Vehicle is registered in your name
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Vehicle operates on public highways
2. Owner-Operators
Independent truckers operating under their own USDOT authority must file Form 2290 annually.
3. Trucking Companies & Fleets
Businesses with multiple taxable vehicles must file Form 2290 for each vehicle.
4. Agricultural Vehicles (Limited Use)
Farm vehicles may qualify for tax suspension if driven:
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5,000 miles or less annually
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7,500 miles or less for agricultural use
Even when tax is suspended, you must file Form 2290 to report the vehicle.
Who Is Exempt From Filing?
You may not need to file if:
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Vehicle weighs less than 55,000 pounds
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Vehicle is not used on public highways
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Vehicle is owned by federal, state, or local governments
However, most commercial trucks in Kentucky fall under the filing requirement.
Kentucky Registration Requirements
The KYTC requires a stamped Schedule 1 for registering or renewing registration for heavy vehicles. Without proof of HVUT payment:
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Vehicle registration is not approved
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IRP registrations cannot be processed
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Operating legally on Kentucky highways may be delayed
IRS Form 2290 Filing Deadline
The Form 2290 tax year runs from July 1 to June 30.
Standard Deadline:
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August 31 for vehicles first used in July
If you place a vehicle into service in a different month, you must file by the last day of the month following the month of first use.
Example:
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First used in November → File by December 31
How Much Is The Heavy Vehicle Use Tax?
The HVUT is based on taxable gross weight:
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Minimum taxable weight: 55,000 pounds
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Maximum annual tax: $850 per vehicle (for vehicles 75,000 pounds or more)
How To File IRS Form 2290 In Kentucky
You can file:
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Electronically (E-file) – Fastest and most convenient method
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By Mail – Slower processing
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By phone (502) 842-1467
You’ll need:
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Employer Identification Number (EIN)
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Vehicle Identification Number (VIN)
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Taxable gross weight
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First-use month
After payment, the IRS provides a stamped Schedule 1 for vehicle registration.
Penalties For Late Filing
Failing to file Form 2290 on time can result in:
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4.5% monthly penalty (up to 5 months)
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Interest charges on unpaid tax
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Registration delays in Kentucky
Timely filing avoids fines and ensures uninterrupted operations.
Key Takeaways
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IRS Form 2290 is required for vehicles 55,000 lbs or more
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Filing is annual
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Deadline is typically August 31
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Stamped Schedule 1 is required for Kentucky registration
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Maximum tax is $850 per vehicle
Final Thoughts
Operating a heavy truck in Kentucky requires strict adherence to IRS Form 2290 filing. Whether you are an owner-operator or manage a fleet, timely filing ensures legal compliance and smooth registration with the Kentucky Transportation Cabinet.
Consult a tax professional or use an IRS-approved e-file service to simplify the process and avoid penalties.