HVUT - Heavy Vehicle Use Tax

Truck fleet owners
pay the HVUT - Heavy Vehicle Highway Use Tax annually to the IRS using the Form 2290 for operating heavy vehicles on public highways, each vehicle with a registered gross weight of 55000 pounds or more. Taxable gross vehicle weight is determined by the following.

  • Maximum load weight customarily carried on the vehicle and in combination with the trailers or semi-trailers.
  • A full service equipped vehicle's unloaded weight.
  • A full service equipped Trailer's or Semi Trailer unloaded weight used in combination with the vehicle.

Who must file form 2290?

Any Fleet owners or Independent owner operators must file Form 2290 to pay the HVUT annually to the IRS and the IRS returns a stamped Schedule 1 copy to the owners. The receipt is submitted with registration renewal to the particular state authorities.

What is required for form 2290?

You need the following information available to complete Form 2290,

  • Business Name and Address.
  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Each vehicle’s Taxable gross weight.
  • Routing Number and Account Number for Direct Debit payment.

When to file form 2290?

Heavy Vehicle Use Taxes (HVUT) is filed annually using Form 2290 The HVUT Tax period begins by July 1st and ends on June 30th. The Annual renewal of Form 2290 for a new tax period is due by August 31st of each year. For new vehicles, file the HVUT tax by the last day of the month following the vehicle's first used month.

How to file form 2290?

Electronic Filing:

File Form 2290 electronically through any electronic return originators (ERO), transmitter, or any IRS approved e-filing service provider such as ExpressTruckTax.com.

File Form 2290 Now
Paper:

If not filed electronically, mail the Form 2290 to the below address. If you did not pay using the Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), pay through check or money order and mail along with Form 2290 and Form 2290-V.

Where to File

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

Form 2290 with full payment

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

Form 2290 without payment due or using EFTPS or by credit/debit card

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

Penalties

Penalties for failing to file IRS Form 2290 by August 31st is equal to 4.5% of the total tax due. Late filers penalty is equal to 0.5% of total tax due and additional interest charges of 0.54% per month.

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