The distinction that causes most confusion
The Heavy Vehicle Use Tax and the filing fee are two different payments to two different recipients. The tax — $550 for a Category V truck for the full period — goes to the IRS. The filing fee goes to whoever prepares and transmits the return, and at BKS starts at $6.95 for a single vehicle.
A service that quotes one combined figure is describing something other than your Form 2290 line 6 balance, which is worth checking before you compare providers on price.
Electronic funds withdrawal (direct debit)
Available when the return is filed electronically. You supply the account and routing number with the return and the IRS debits it. This is the simplest route and the one most e-filers use, because there is nothing to arrange separately and nothing to post.
The routing number must be a valid nine-digit ABA number — the one on the bottom left of a cheque, not a wire transfer number. An invalid one is its own rejection code, and it rejects the whole return rather than just the payment.
EFTPS
The Electronic Federal Tax Payment System is free and works well for businesses that already use it for other federal deposits. Payments are initiated by you rather than pulled by the return.
It requires enrolment in advance, and that is the catch: a new EFTPS enrolment takes several business days before it can be used. It is not an option you can reach for on the deadline.
If you do not already have an EFTPS account, do not plan to pay a deadline-week return with it. Use electronic funds withdrawal with the return instead.
Credit or debit card
The IRS accepts card payments through its authorised payment processors. The processors charge a convenience fee, which the IRS does not receive and does not set — so the card route genuinely costs more than the others.
Card payments are made separately from the return rather than as part of it. File the return, then pay.
Cheque or money order
Still accepted, and it must be accompanied by Form 2290-V, the payment voucher. This is the slowest route and the one most exposed to a deadline: the payment is timed by when it reaches the IRS, not by when the return was transmitted.
You can e-file the return and pay by cheque, which gets you the stamped Schedule 1 quickly while the payment follows. That combination is worth knowing about when a registration is urgent.
Paying late, or paying part
The failure-to-file penalty and the failure-to-pay penalty are separate, so filing on time and paying late is meaningfully cheaper than doing neither. If you cannot pay the full balance, file the return anyway and pay what you can — the failure-to-pay penalty and the interest run only on the unpaid portion.
The stamped Schedule 1 depends on the return being accepted, which is a separate question from the balance being settled.
This guide explains how Form 2290 works in general terms. It is not tax advice for your business, and the IRS is the authority on the rules themselves. See About Form 2290 at irs.gov. For your situation, talk to the practice.
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