Heavy Vehicle Use Tax (HVUT) – Form 2290

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    Heavy Vehicle Use Tax
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Heavy Vehicle Use Tax Services Overview

Drivers with vehicles that have a taxable gross weight of 55,000 pounds or more, are required to electronically file a Heavy Vehicle Use Tax (HVUT) Form 2290. Once filed you need to get a stamped copy of your Schedule 1. You must file all taxable highway motor vehicles and CMVs that are required to be registered in your name; under US State, District of Columbia, Canadian, or Mexican law, during the tax period of when the truck is first in operation.


 

What is the Heavy Vehicle Use Tax (HVUT)?

The Heavy Vehicle Use Tax (HVUT) is an annual fee on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.

The need for road surface maintenance (potholes, divots and more) can be attributed to heavy vehicles.  The HVUT levels the playing field by ensuring that operators of heavy trucks pay a little more for the highway network relative to motorists and light trucks, which do less damage to the transportation system.

 

What Information is Required to Complete an IRS 2290 HVUT Form?

In order to file a Heavy Vehicle Use Tax (HVUT) 2290 online, you need the details of your business… including your:

  • Business name
  • Address (a sole proprietor can use their legal name and address)
  • EIN (Employer Identification Number)
  • The details of an authorized signatory

Please note: You must have an EIN to e-file your truck tax form 2290 online. If you do not already have an EIN, we can help you obtain one.

You will also need your vehicle details, including the VIN (Vehicle Identification Number) and the gross taxable weight.

 

Are There Any Exemptions to the Heavy Vehicle Use Tax?

Yes, there are a number of exemptions, including vehicle exemptions:

  • Federal Government
  • State & Local governments, including the District of Columbia
  • The American Red Cross
  • Non-profit volunteer fire departments, ambulance associations or rescue squads
  • Mass transportation authorities
  • Indian tribal governments (for vehicles used in essential tribal functions)

Vehicles Exempted from HVUT are:

  • Commercial vehicles which is traveling less than 5,000 miles annually
  • Agriculture vehicles which is traveling less than 7,500 miles annually
  • Vehicles not considered to be a highway motor vehicles (ex: mobile machinery for non-transportation functions, vehicles specifically designed for off-highway use and non-transportation trailers and semi-trailers)
  • Qualified blood collector vehicles which are used by organizations for collecting blood

Exempt carriers may be required to file tax forms with the IRS or notify the local department of motor vehicles (DMV) of the exempt status being claimed.

 

When is the Tax Due?

The HVUT tax year runs from July 1 to June 30, and the tax is pre-paid for the coming year. For vehicles that are in use by July 1, the deadline to file and pay is August 31.

 

How Much Will does the HVUT Cost?

There is no tax if the vehicle is under 55,000 pounds. If the gross taxable weight is from 55,000 to 75,000 pounds, the tax is $100, plus $22 per 1,000 pounds over 55,000 pounds. For vehicles over 75,000 pounds, the tax is $550 per year. Here’s an example of figuring out the gross taxable weight for a truck:

Let’s say you look at your total, loaded truck weight over the last year, as determined by scale weigh-ins, and your average loaded weight is 60,000 lbs. You would owe the base of $100, plus $22 X 5, as you are 5,000 pounds over 55,000 pounds. So, it would be $100 + ($22 x 5) = $210

 

Trust Federal Carrier With Your Heavy Vehicle Use Tax Needs

In order to save yourself the time and effort, Federal Carrier will file on your behalf. Our experts are familiar with form 2290, the Heavy Vehicle Use Tax. Our team eliminates the possibility of any mistakes during the filing process. We take care of every detail so you can focus on taking care of business.

 


 

Get Help With Your Heavy Vehicle Use Tax Today!

Federal Carrier won’t ONLY register your required compliance requirements, but we’ll also stay by your side throughout the entire process. Start getting compliant today!

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Disclaimer: Federalcarrier.org is a private, third-party provider offering services for a fee. FCCR registers regulations on behalf of motor carriers. FCCR filing services for a fee, which is different from and in addition to the official Unified Carrier Registration state fees promulgated by the Federal Motor Carrier Safety Administration.