If you're a truck operator or owner who wants to file Form 2290 but don't currently have an Employer Identification Number (EIN), you might be wondering what your options are. This article explains what Form 2290 is, why you need an EIN, and what you can do if you're attempting to file without one.

What is Form 2290?

Form 2290, also known as the Heavy Highway Vehicle Use Tax Return, is a tax form required by the IRS for individuals and businesses that operate heavy vehicles on public highways. If your vehicle weighs 55,000 pounds or more, you’re required to file this form and pay the Heavy Vehicle Use Tax (HVUT) annually.

Why You Need an EIN to File Form 2290

The IRS needs a valid EIN (Employer Identification Number) in order to process Form 2290 submissions. This number is what identifies your business for tax purposes, similar to how a Social Security Number (SSN) identifies individuals. Keep in mind:

You cannot submit Form 2290 by using your SSN

The EIN should be two weeks old or more before you can e-file Form 2290

An EIN is employed to authenticate your business identity with the IRS e-file system

Can You File Form 2290 Without an EIN?

The quick answer is no, you cannot e-file Form 2290 without an active EIN. The IRS e-file program rejects returns that were submitted using an SSN or an EIN that was assigned too recently.

But fear not—there are workarounds and alternatives to keep you compliant until your EIN can be activated.

Step 1: Apply for an EIN Immediately

If you don't have an EIN yet, your first action is to apply online via the IRS website. It's free and only takes a few minutes. You get your EIN right away when you finish.

Pro Tip: Although you get your EIN immediately, it can take up to 14 business days before the IRS e-file system recognizes it.

Step 2: Wait for the IRS System to Recognize Your EIN

This waiting time is important. If you attempt to e-file Form 2290 too early after obtaining your EIN, your return will be rejected. Take this time to:

• Prepare your vehicle data
• Compute your HVUT tax
• Select an e-file provider

Step 3: Consider Filing Form 2290 by Mail

If you just can't wait and must have your Schedule 1 proof in a hurry, you can try filing Form 2290 by mail with your new EIN. Although this does involve an EIN, it can be processed without waiting the 14 days, but this is not promised and processing times are not the same.

Step 4: Contact a Trusted 2290 Filing Service for Help

Several IRS-certified e-file providers provide first-time filer support and can guide you through the process. They can guide you on:

• EIN application problems
• Optimal times to file
• IRS correspondence

It is faster and less expensive to work with experts.

Avoid Filing Late: Plan Ahead

The HVUT is due on August 31 each year for trucks first placed in service during July. If you intend to place a truck in service, obtain your EIN well before you file. Delays will cost you:

• IRS penalties
• Interest on taxes owed
• Delays in registration of vehicles

You Can’t File Without an EIN, But You Can Prepare

Although it is not feasible to e-file Form 2290 without an EIN, having the process in mind and preparing in advance can prevent expensive delays. Apply for your EIN as early as possible, prepare your documents, and confidently e-file once your EIN is accepted by the IRS system.

Note: For more information, visit IRS website