Two payments are involved in filing a Form 2290 and they go to different places. Your filing service charges a fee for preparing and transmitting the return. The Heavy Vehicle Use Tax itself is a federal tax and it goes to the IRS. No filing service collects the tax on the IRS's behalf.
The ways to pay the IRS
- Electronic Funds Withdrawal (EFW), direct debit. You give the routing and account number on the return itself and the IRS debits it. This is the simplest option because it travels with the return.
- EFTPS, the Treasury's own payment system. You need to be enrolled already, and enrolment is not instant, so this only works if you have an existing account. You schedule the payment yourself.
- Credit or debit card, paid separately, through an IRS-authorized payment processor, not through the return. The processor charges its own fee.
- Check or money order, paid separately with the IRS payment voucher.
What we support on the return today
When you file with us the return can declare either direct debit (EFW) or EFTPS. If you intend to pay by card or by check, tell us before we transmit so the return declares the right method. The payment method is part of the return, and a return that says EFTPS when you meant to pay by card will leave the IRS waiting for money that never arrives.
Direct debit, in practice
If you choose EFW you enter the bank routing number, the account number and whether it is a checking or savings account. The IRS debits the account in connection with the accepted return. Make sure the funds are there: a failed debit means the tax is unpaid even though the return was accepted.
Paying late
The IRS can charge penalties and interest on tax paid after the due date. If you are already past the deadline, file and pay anyway rather than waiting. The penalties are calculated on time elapsed, and you still need the stamped Schedule 1 to keep the truck registered.