Form 2290 in West Virginia: Schedule 1 & Heavy Truck Registration
What West Virginia 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
West Virginia Division of Motor Vehicles, Motor Carrier Services
You register at
State offices
Federal threshold
55,000 pounds
Where West Virginia wants your Schedule 1
West Virginia handles commercial registration centrally through the DMV, with apportioned plates and credentials issued by its Motor Carrier Services Section. Vehicles over 55,000 pounds need a copy of the Schedule 1 (IRS Form 2290) as part of the IRP account paperwork, unless the vehicle is being registered within 60 days of purchase.
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.
Opening an IRP account takes real West Virginia roots
West Virginia asks for more proof of in-state presence than most: a West Virginia business license, articles of incorporation on file in the state, a utility bill showing the registrant’s physical West Virginia address, and two forms of proof of residency, plus signed affidavits covering record-keeping and renewal procedures. Plan the paperwork before the trip.
Apportioned (IRP) registration in West Virginia
If you run in two or more jurisdictions, you register through the International Registration Plan rather than as a purely intrastate vehicle. In West Virginia that is handled by WV DMV Motor Carrier Services Section, Charleston ((304) 926-0799). 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 |
West Virginia Form 2290 questions
Where do I show my stamped Schedule 1 in West Virginia?⌄
Do intrastate-only trucks in West Virginia need Form 2290?⌄
Who handles apportioned (IRP) plates in West Virginia?⌄
Official West Virginia sources
- West Virginia Division of Motor Vehicles, Motor Carrier Services — commercial vehicle registration
- IRS Trucking Tax Center
State registration rules and fees change — confirm current requirements with West Virginia Division of Motor Vehicles, Motor Carrier Services before filing or registering. This page covers the federal Form 2290 as it applies to West Virginia 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 West Virginia accepts — usually within minutes of IRS acceptance.