ID Motor Carrier Services ends HVUT filings: Carriers must file directly with IRS

A blue semi truck and two cars driving on the interstate.

Starting February 1, 2024, Idaho Motor Carrier Services will no longer accept the Internal Revenue Service (IRS) Form 2290 Heavy Highway Vehicle Use Tax Returns (HVUT) filings for forwarding to the IRS. This includes in-person locations, by mail, by drop box, or e-mail.

Instead, carriers must file directly with the IRS either by mail or online.

If filing by mail, the address is provided on the 2290 instructions. The IRS estimates 6 weeks of processing time, so please plan accordingly.

If filing online, go to the e-file providers section of the website and select an IRS-approved provider from the list.

Once filing of the 2290 form is complete, the IRS will email a watermarked Schedule 1. This is the proof of HVUT filing. Federal rules require that carriers provide it when applying for vehicle registration that reflects a gross weight of 55,000 pounds or more.

Motor Carrier Services cannot accept the receipt-stamped or e-filed Schedule 1 if there are errors, or if it is filed for the wrong tax year. To ensure the right tax year is selected, use the online HVUT filing period tool.

If you have any questions please contact Motor Carrier Services at 208-334-8611