The IRS allows the following electronic and non-electronic payment methods, which are convenient to remit the Heavy Highway Vehicle Use Tax (HVUT) while e-filing Form 2290.It is highly advisable to choose an electronic method of payment, as it accelerates the processing and ensures your payment is promptly recorded.

Electronic Payment Methods (Recommended)

The methods below are the fastest and most secure for trucking businesses and are available when using an IRS-authorized e-file provider.

Electronic Funds Withdrawal (EFW) / Direct Debit

This is usually the preferred method for those who e-file Form 2290 with the IRS.

How it works: During the e-filing process, you will give authorization to the IRS to directly debit the HVUT amount from your bank account-checking or savings. All you do is provide your bank routing number and account number.

Key Benefit: This is a single, integrated step. The withdrawal happens after the IRS accepts your return. There are no extra fees for using this method.

Electronic Federal Tax Payment System (EFTPS)

This is the free service provided by the U.S.Department of the Treasury for making all federal tax payments.

How it works: You must pre-enroll in EFTPS, which may take as long as 10-15 business days for new accounts. After e-filing Form 2290, you will need to log in separately on the EFTPS website or call the number to schedule your payment on or before the HVUT deadline.

Key Benefit: It allows you to file your return and receive your stamped Schedule 1 immediately, at the same time offering you flexibility on scheduling the tax payment closer to the due date.

Credit Card or Debit Card

The IRS accepts card payments through third-party payment processors.

How it works: You can pay online, by phone, or using a mobile device. You will be taken to an IRS-approved third-party site to complete the transaction.

Key Consideration: The third-party processor charges a separate convenience fee for this service-usually a small percentage of the tax amount. This fee is the responsibility of the taxpayer.

Non-Electronic Payment Method

Even though e-filing is electronic, you may still submit the tax payment separately by mail.

Check or Money Order

If you do not want to pay electronically, you can still e-file your Form 2290 and send in the payment by mail.

How it works: You need to print the Form 2290-V, Payment Voucher (provided to you from your e-file provider) and mail it with a check or money order (made payable to the United States Treasury) to the address of the IRS as stated on the voucher.

Important: The payment must be received by the IRS on or before the HVUT deadline. Mail it earlier to avoid IRS penalties for late payment.

Note: For more information, visit IRS website