HVUT

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

Form 2290

To report Heavy Vehicle Use Tax you can use Form 2290 and Schedule 1. The owners of the heavy vehicles report for HVUT each year for the tax period (July 1 of the existing year to June 30 of the following year). The tax would depend on the registration of gross weight (exceeding 55,000 pounds) after the first use of the vehicle under State, District of Columbia, Canadian or Mexican Law.

Details Required for Form 2290

The details required for filing would include Trucking Company Details, Vehicle Details, Bank Account Details, etc.

  • Business Name and address, EIN (Employer Identification Number)etc.,
  • Vehicle Identification Number (VIN) and Gross Taxable Weight
  • The routing number and the account number for direct debit to the IRS of the tax due.

Due Date for Form 2290

Your due date for filing is August 31st. The deadline for filing your form 2290 is the last day of the second month following the end of the tax period between July 1 of the previous year and June 30th of the current year. If your vehicle is new, you need to report the tax paid from the last day of the month following the month of first use. For example, if your first registered use of the new vehicle in January, report HVUT from the month of February. Report the tax paid up to the month of filing the form, that is, August 31st.

Methods to File Form 2290

You can file Form 2290 electronically with the payment for HVUT 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 learn more about the IRS e-file providers, visit www.irs.gov/trucker.

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


Paper

You can paper-file Form 2290 to report HVUT with Voucher Form 2290-V to report the details of check/ money order through which the tax is paid.

Mail your Form 2290 with Voucher Form 2290-V 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 your Form 2290 payment is late (after August 31st each year), you need to pay a penalty of 4.5% of the total tax due for every month up to 5 months. If you file your return late as well as pay late, you need to pay an additional monthly penalty of 0.5% of the total tax due along with an extra interest charge of 0.54% per month for the tax due.