What is HVUT IRS Form 2290?


The Heavy Vehicle Use Tax, or IRS Form 2290, must be filed with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds. IRS Form 2290 Schedule 1 is used to report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN). The IRS Form 2290 Schedule 1 may also be used as proof of payment to register your vehicle in any state. Use the Form 2290 Schedule 1 that was returned to you by the IRS for this purpose.

Who Must File IRS Form 2290?

You must file a Form 2290 Schedule 1 for the tax period beginning on July 1, and ending on June 30, if a highway motor vehicle 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. Any type of business entity may file a Form 2290 with the IRS.

What Vehicles are Taxable?

The IRS considers Taxable Highway Motor Vehicles to be any self-propelled vehicle that is designed to carry a load over public highways. Examples of such vehicles include trucks, truck tractors, and buses. The IRS typically does not consider vehicles such as vans, pickup trucks, panel trucks, or similar vehicles because they do not typically weigh 55,000 pounds or more. A vehicle may consist of a chassis, or a chassis and a body, but does not include the load of the vehicle.

Who is Exempt?

Although it is rare, some Vehicles that fit the above description may be exempt from the Heavy Vehicle Use Tax Form 2290 and Filing requirements of Form 2290. To officially be exempt from filing IRS Form 2290, the vehicle must be owned and operated by the following:

  • The Federal Government
  • The District of Columbia
  • State or local government
  • American National Red Cross
  • Non-Profit Volunteer Fire Department, Ambulance Association, or Rescue Squad
  • Indian Tribe Government (Only if the Vehicle is Used for essential Tribe or Government Function)
  • Mass Transportation Authority (Only if granted certain powers normally exercised by the state)
  • Qualified Blood Collector Vehicles
  • Mobile Machinery that meets specifications for a chassis

When to File IRS Form 2290?

A Form 2290 must be filed annually, for each taxable vehicle that is used on public highways during the current period. The Current Period is from July 1, and ends on June 30. IRS Form 2290 must also be filed once a vehicle is placed in service. The Form 2290 due date for each month is the last day of the following month. For example: if a vehicle is placed in service on October 3rd, the Form 2290 will be due on November 30th.

How to E-File IRS Form 2290?

Although it is possible to paper file, E-Filing is required for each return containing at least 25 vehicles. The IRS does encourage everyone to file electronically due to its security and speed. This is highly recommended for IRS Form 2290 in particular because the filing due dates are always only one month away. There are several providers of services that can help you E-File Form 2290 with the IRS, one such provider is www.ExpressTruckTax.com. They provide a very excellent service for all Truck Tax Needs.

Why ExpressTruckTax for E-filing form 2290?

ExpressTruckTax is authorized by the IRS to E-file Form 2290. This way you can get a 2290 schedule 1 in about 10 minutes.The Form 2290 is electronically submitted to the IRS, and within minutes the form is processed by the IRS and sent back to the person filing. The form will then contain a watermark from the IRS as proof that it has been processed.

For more information on the 2290 filing process, heavy vehicle use tax, IRS payment methods, etc. visit the ExpressTruckTax website or call our Truck Tax experts at 704-234-6005. You can also email any questions to support@expresstrucktax.com.

Get started today at ExpressTruckTax.com Email us at support@expresstrucktax.com or call 704-234-6005.