All states require that you provide a Schedule 1, proof of Form 2290 payment, for registration of any heavyweight commercial use vehicle. You will need a copy of a Schedule 1, stamped with the e-file logo or signed by the IRS, for registration and renewal of tags. You must also carry a copy of a stamped or signed Schedule 1 in your vehicle at all times. You cannot use a form that is not stamped or signed.

Example of a Stamped Schedule 1
Failure to grant proof of HVUT (Heavy vehicle Use Tax) payment will lead to penalties and/or suspension of auto registration halting operations. At that time, your business can not provide services on U.S. public highways.
The penalty for late payment is 4.5% of the whole (Heavy vehicle Use Tax) HVUT tax, which accrues monthly for up to five months. If you also fail to file on time, a further monthly penalty of 0.5% of the total tax due is enforced, with interest charges of 0.54% per month.
As an entrepreneur, you are probably well-acquainted with the challenges of managing your own business. But did you know that one of the biggest challenges you face may be something you don’t even know about IRS 2290 taxes? The truth is, the Heavy Vehicle Use Tax is complex, and there is plenty of potential 2290 penalty for making a mistake. One such penalty applies to business owners who operate heavy taxable vehicles. If you are not careful, you could end up owing the IRS (Indian Revenue service) thousands of dollars in fines. In this blog post, we’ll go over what happens if you miss the IRS Form 2290 deadline and how to get back on track by filing the 2290 tax form online.
A 2290 Form is the Heavy Highway Vehicle Use Tax (HVUT). It must be filed and paid annually for every truck that drives on public highways and weighs over 55,000 lbs. Once you file your 2290 Form, a Stamped Schedule 1 will be provided to you through this website as your receipt for this Heavy Highway Vehicle Use Tax (HVUT. A physical copy is required to register your vehicles each year. We will keep a copy of the Schedule 1 for the current year available on your account so you can always have access to it.