HVUT - Heavy Vehicle Use Tax

HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination.

Who must file form 2290?

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1 and ending on June 30 of the following year if a taxable highway motor vehicle (defined below) 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 the vehicle has a taxable gross weight of 55,000 pounds or more.

What is required for form 2290?

Business Details - Business Name (Sole proprietor can use their legal name) and address, EIN (Employer Identification Number), details of the authorized signatory.

Vehicle Details - Vehicle Identification Number (VIN) and Gross Weight of the Vehicle.

If you are going to pay the IRS by direct debit (we strongly recommend it), keep the routing number and the account number ready.

When to file form 2290?

Heavy Vehicle Use Taxes must be filed using the Form 2290 on an annual basis. The Tax period for Heavy Vehicles begins on July 1st and ends on June 30th.The Annual renewal of your Form 2290 for a new tax period IS DUE BY August 31st each year.

For New Vehicles placed in service, the IRS Form 2290 must be filed by the last day of the month following the month of first use. For example, if you purchase and first use a vehicle in January, you must file a Form 2290 by the end of February.

How to file form 2290?

Electronically: File Form 2290 electronically through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes, such as ExpressTruckTax.com. For more information on e-file, visit the IRS website www.irs.gov/trucker.


Paper: Mail Form 2290 to the address shown under Where to File. If you did not pay the tax using the Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), mail Form 2290-V and your check or money order with Form 2290.

Where to File

If you are not filing electronically, mail Form 2290 to:

Form 2290 with full payment

Internal Revenue Service,
P.O. Box 804525,
Cincinnati, OH 45280-4525.

Form 2290 without payment due or using EFTPS for payment:

Department of the Treasury
Internal Revenue Service,
Cincinnati,
OH 45999-0031.

Penalties

Penalties for HVUT non-compliance are costly to motor carriers. The penalty for failing to file IRS Form 2290 by August 31st is equal to 4.5% of total tax due, assessed on a monthly basis up to 5 months. Late filers not making an HVUT payment also face an additional monthly penalty equal to 0.5% of total tax due and additional interest charges of 0.54% per month.