Heavy Vehicle Use Tax Form 2290

What is HVUT?

HVUT is Heavy Vehicle Use Tax. It is paid for the use of public highways by vehicles with registered gross weight equal to or exceeding 55,000 pounds. The tax would depend on the gross weight of the vehicle which is the sum of the weight of the motor vehicle & the trailers when empty and, the maximum of the load carried on-road through them.

Who must file Form 2290?

Owners of vehicle with registered gross weight equal to or exceeding 55,000 pounds, under State, District of Columbia, Canadian or Mexican Law after its first use need to report each year the HVUT for the tax period (July 1 of the existing year to June 30 of the following year) through Form 2290 and Schedule 1.

What is required for Form 2290?

  • You need Business Details including Business Name and address, EIN (Employer Identification Number)etc.
  • You need Vehicle Details Vehicle Identification Number (VIN) and Gross Taxable Weight of the Vehicle.
  • You need Account Details for direct debit to the IRS, the routing number and the account number of your bank account.

When to file Form 2290?

August 31st each year is the deadline for Heavy Vehicle Use Taxes. It is the last day of the second month following the end of the tax period on June 30th (from July 1). It is reported using form 2290.

For new vehicles, the deadline is from the last day of the month following the month of first use. For example, if you have registered the first use of your vehicle in January, you need to report HVUT from the month of February.

How to file Form 2290?

Filing Form 2290 electronically and paying HVUT can be done through any intermediate service providers of the IRS e-file program for excise taxes, such as ExpressTruckTax.com, or through any electronic return originator (ERO), transmitter etc. To know more about the IRS e-file providers, visit the IRS website www.irs.gov/trucker.

ExpressTruckTax is an IRS authorized Form 2290, Form 8849 and Form 2290 Amendments e-file provider. To learn more click here.

File Your Form 2290 Now

Paper: Mail Form 2290 to the address provided below. Mail Form 2290-V along with tax as check or money order with Form 2290.

Where to File

Mail your 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

If the IRS Form 2290 is not submitted by August 31st, 4.5% of the total tax due is charged for every month up to 5 months. For filing late as well as paying tax late, an additional monthly penalty of 0.5% of the total tax due would be charged along with an extra interest charge 0.54% per month for the tax due.