Form 2290 in Missouri: Schedule 1 & Heavy Truck Registration
What Missouri requires when you register a vehicle at 55,000 pounds or more — who checks your Schedule 1, where, and what else the state wants alongside it.
Registering agency
Missouri Department of Revenue (intrastate) and MoDOT Motor Carrier Services (IRP)
You register at
State offices
Federal threshold
55,000 pounds
Where Missouri wants your Schedule 1
Missouri splits the job between two agencies. MoDOT Motor Carrier Services requires the heavy highway vehicle use tax receipt — IRS Form 2290 — for power units licensed at 55,000 pounds or higher. Intrastate titling and registration runs through Department of Revenue license offices.
Whichever counter you end up at, the document is the same: the Schedule 1 the IRS returns after processing your Form 2290, either manually stamped or carrying the e-file watermark. E-filing returns it within minutes, which matters when registration or a plate renewal is waiting on it.
"Local" versus "beyond local" changes your fee
Missouri sets truck registration fees by weight and by whether you operate locally — within 50 miles of home — or over a wider area. IRP registration also requires a current county personal property tax receipt or waiver, which catches out owners domiciled elsewhere.
Apportioned (IRP) registration in Missouri
If you run in two or more jurisdictions, you register through the International Registration Plan rather than as a purely intrastate vehicle. In Missouri that is handled by MoDOT Motor Carrier Services (MoDOT Carrier Express) (1-866-831-6277). Proof of HVUT payment is part of the IRP application and renewal — an apportioned account cannot add a taxable vehicle whose Form 2290 is unpaid.
The federal side, unchanged by state
| Tax period | July 1 – June 30 |
| Deadline | August 31 for vehicles in service in July; otherwise the last day of the month after first use |
| E-file required | When reporting 25 or more taxed vehicles |
| Suspended vehicles | 5,000 miles or less (7,500 agricultural) — no tax, but you still file and still get a Schedule 1 |
Missouri Form 2290 questions
Where do I show my stamped Schedule 1 in Missouri?⌄
Do intrastate-only trucks in Missouri need Form 2290?⌄
Who handles apportioned (IRP) plates in Missouri?⌄
Official Missouri sources
- Missouri Department of Revenue (intrastate) and MoDOT Motor Carrier Services (IRP) — commercial vehicle registration
- Missouri guidance referencing Form 2290 / Schedule 1
- IRS Trucking Tax Center
State registration rules and fees change — confirm current requirements with Missouri Department of Revenue (intrastate) and MoDOT Motor Carrier Services (IRP) before filing or registering. This page covers the federal Form 2290 as it applies to Missouri registration and is not tax or legal advice.
File once, register anywhere
E-file Form 2290 with Send 2290 and get the IRS-watermarked Schedule 1 Missouri accepts — usually within minutes of IRS acceptance.