HVUT

Heavy Vehicle Use Tax (HVUT) is the payment for the usage of public highways by vehicles with registered gross weight equal to or exceeding 55,000 pounds. HVUT is based on the gross weight of the vehicle and the load carried. The sum of the weight of the motor vehicle & the trailers when empty is the gross weight of the vehicle. The maximum of the load carried through the vehicle and the trailers are taken to be the load carried.

Form 2290

To report Heavy Vehicle Use Tax paid for the 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, Form 2290 and Schedule 1 is used. The report for HVUT is filed by the owners of the heavy vehicles each year for the tax period (July 1 of the existing year to June 30 of the following year).

Details Required for Form 2290

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

Due Date for Form 2290

August 31st is the deadline for reporting HVUT each year. The due date for Form 2290 is the last day of the second month following the end of the tax period on June 30th (from July 1 of the previous year). For new vehicles, 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 vehicle in January, report HVUT from the month of February. Report the tax paid up to the month of filing the form: August 31st.

Methods to File Form 2290

Form 2290 can be filed 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 know more about the IRS e-file providers, go to 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 with Voucher Form 2290-V for tax paid through check and money order. Send the forms to the address below:

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 you pay HVUT 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 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.