Form 2290 isn't only for U.S.-plated trucks. You must file if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period, and it has a taxable gross weight of 55,000 pounds or more.
Why the border cares
U.S. Customs and Border Protection requires proof of payment of the Heavy Vehicle Use Tax for entering a Canadian or Mexican vehicle into the United States. That proof is the same document state DMVs use: the stamped Schedule 1 the IRS returns once your Form 2290 is accepted.
The Schedule 1 lists the VIN of each vehicle you reported. A truck that isn't on it has no proof of payment, so check the VIN list before you submit.
You need an EIN, not a foreign tax number
Form 2290 can only be filed under a U.S. employer identification number (EIN). If you don't have one, you can apply online at IRS.gov/EIN. Persons with an address in a foreign country, such as Canada, can also apply by calling 267-941-1099 (not a toll-free call), or by faxing or mailing Form SS-4. More on that in getting an EIN for Form 2290.
Entering a Canadian or Mexican address
For a Canadian or Mexican address, follow that country's practice for entering the postal code, and don't abbreviate the country name. When you file here, choose Canada or Mexico as the country and the form asks for the province or state and postal code instead of a U.S. state and ZIP.
File now and have the stamped Schedule 1 ready before you reach the border.
Paying from outside the U.S.
The tax must be paid in full with the return. Two points matter for cross-border carriers:
- EFTPS doesn't process payments from international financial institutions.
- A check or money order drawn from an international financial institution goes, with a paper return, to the IRS International Accounts address in Ogden, Utah — a different address from domestic paper filings.
The other IRS payment methods are electronic funds withdrawal (for e-filed returns) and credit or debit card. Compare the options in how to pay Form 2290 tax.
When it's due
Same rule as U.S. carriers: by the last day of the month after the month the truck was first used on a U.S. public highway during the July-to-June period. Find your date with the Form 2290 due date calculator.
How to file as a Canadian or Mexican carrier
- Create your account and add the business: legal name, EIN, and your Canadian or Mexican address.
- Start an original return for the month the trucks were first used.
- Add each truck's VIN and weight category — use the truck's VIN, not the trailer's.
- Pay, e-sign, and submit. Download the stamped Schedule 1 once the IRS accepts the return and carry it for the border crossing.
Getting help from the IRS
The IRS Form 2290 call site takes calls from Canada or Mexico at 859-320-3581 (not toll free), Monday to Friday, 8:00 a.m. to 6:00 p.m. Eastern time. Spanish-speaking assistors are available.