If Form 2290 results in a tax due, payment is required as part of the filing process, and the payment method used affects how the return is processed and when Schedule 1 becomes available.
When payment is required with Form 2290
Payment is required when a vehicle is reported as taxable for the tax period or when additional tax becomes due after a change such as exceeding a mileage limit or an increase in taxable gross weight.
If a vehicle is properly reported as suspended, no payment is required unless the suspension conditions later cease to apply.
Electronic payment options
The Heavy Highway Vehicle Use Tax may be paid using electronic payment methods accepted by the Internal Revenue Service.
Electronic options are commonly used because they allow the payment to be credited promptly to the filed return.
Electronic Federal Tax Payment System
The Electronic Federal Tax Payment System is used to submit federal tax payments directly from a bank account.
When this method is used, the payment is linked to Form 2290 and credited based on the tax period and identifying information reported on the return.
Credit and debit card payments
Payment by credit or debit card is an accepted method and is processed through authorized payment service providers.
This option allows payment to be made at the time of filing or shortly after submission.
Payment by check or money order
When Form 2290 is filed by mail, payment may be made by check or money order.
In these cases, a payment voucher is used to ensure the payment is properly associated with the return and credited to the correct tax period.
Timing of payment and processing
The Heavy Highway Vehicle Use Tax is considered paid on the date the payment is submitted using an approved method.
Processing time varies depending on whether the return and payment are submitted electronically or by mail.
How payment affects Schedule 1
Schedule 1 is issued only after Form 2290 has been filed and the required payment has been processed or a valid suspension has been reported.
Delays in payment processing may delay the issuance of Schedule 1 for registration or compliance purposes.
If payment becomes due because of a change after filing, see amended Form 2290 and corrections.
For an overview of how payment fits into the overall filing process, return to the Form 2290 practical guide.
Official payment methods and requirements are described on the document reference page for IRS Form 2290.