Heavy vehicle registration renewals

Wisconsin DMV reminds motor carriers to file IRS form 2290 before bi-annual plate renewal

Release date: November 17, 2020

Wisconsin Department of Transportation Division of Motor Vehicles (DMV) reminds motor carriers who are preparing to renew their heavy truck registration to first file IRS form 2290 before renewing their license plates with the DMV.

“It's important to remember this two-step process for plate renewals -- Step 1: first file IRS form 2290; Step 2: mail a copy of the paid IRS form 2290 (but keep the original) when you send in your truck registration renewal to the DMV," DMV Administrator Kristina Boardman said. “Motor carriers will not be able to visit a DMV this year due to COVID-19 so they must mail in all the necessary paperwork. DMV is offering this reminder to reduce any unnecessary renewal delays for Wisconsin's motor carriers."

IRS form 2290 is the Federal Heavy Vehicle Use Tax (HVUT) that goes into the Federal Highway Trust Fund. HVUT is an annual federal highway-use tax on heavy vehicles (gross weight of 55,000 lbs. and greater) paid to the Internal Revenue Service (IRS). The federal government distributes revenues back to the states for highway construction and maintenance projects. A carrier must send proof of payment of the HVUT to the DMV along with their vehicle registration renewal. Proof of payment may be either:

  • A copy of a receipted schedule 1 (from IRS form 2290) with a copy, both sides, of their canceled check, or
  • A copy of the electronic receipt of Schedule 1 showing the dated e-file watermark, or a copy of the IRS form 2290 with a copy of the electronic IRS payment confirmation screen.

WisDOT DMV mails the license plate renewal notice to customers to renew their vehicle registration. Vehicles that are not exempt from Heavy Vehicle Use Tax (HVUT) must follow this two-step process to renew registration before DMV will send a Certificate of Vehicle Registration and stickers.

The motor carrier and trucking section of WisDOT's website, wisconsindmv.gov/trucking, offers detailed information on HVUT and other links to online services. It has information on credentials for vehicles that cross state lines and those that operate within Wisconsin only, oversize/overweight vehicle permits, commercial driver license (CDL) information, motor carrier enforcement and truck safety, forms and publications and related links.

More information on operating a motor carrier in Wisconsin is available in DMV Motor Carrier Services Unit's interactive Wisconsin Motor Carrier Interstate Start-up Packet. In addition to a checklist for new businesses, it is a quick resource for forms and links to web pages to comply with federal and state regulations.

For more information about e-filing of IRS form 2290 please visit IRS website.

For more information, contact:

WisDOT Office of Public Affairs
(608) 266-3581, opa.exec@dot.wi.gov