HVUT - Heavy Vehicle Use Tax

HVUT is the Heavy Highway Vehicle Use Tax collected annually on heavy vehicles that are operated on public highways with a registered gross weight of 55,000 pounds or more. The taxable vehicle weight is determined using the following aspects:

  • 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.
  • Maximum load weight customarily carried on the vehicle and in combination with the trailers or semi-trailers.

Who must file form 2290?

IRS requires the fleet owners of small, medium and large businesses who operate heavy vehicles with a taxable gross weight of 55,000 pounds and more on public highways to file form 2290 to report the HVUT tax annually and get a stamped schedule 1 copy in return.

What is required for form 2290?

Have the below information ready to file IRS HVUT Form 2290,

  • Business Name and Address.
  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Vehicle’s Taxable gross weight.
  • Third Party Designee Information
  • IRS Payment Option

When to file form 2290?

You must file Form 2290 and report the Heavy Highway Vehicle Use Taxes in the annual tax period which begins on 1st July and ends on 30th June. August 31st of each year is the due date for the Annual renewal of IRS form 2290. For New Vehicles, file 2290 form by the last day of the month following the month of the vehicle’s first use.

How to file form 2290?

Electronically:

File Form 2290 electronically through any electronic return originators (ERO), or any IRS approved e-file service provider such as expresstrucktax.com. To know more information on e-file, visit the IRS website www.irs.gov/trucker.

Paper:

For paper filing, mail Form 2290 to the IRS address. If tax not paid using the Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), mail the Form 2290-V and check or money order along with Form 2290.

Where to File?

Paper file the Form 2290 and mail 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 you fail to file the IRS Form 2290 by August 31st, the penalty will be equal to 4.5% of the total tax due. It is charged every month up to five months. Late filers also meet an additional monthly penalty equal to 0.5% of the total tax due.