Heavy Vehicle Use Tax (HVUT) Returns - Form 2290A Resource Guide

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Heavy Vehicle Use Tax (HVUT) - An Overview

Heavy Vehicle Use Tax (HVUT) is a federal excise tax paid annually on motor vehicles with registered gross weight of 55,000 pounds and over. This tax is paid by inter-state and intra-state registered vehicles. Heavy Vehicle Use Tax (HVUT) Form 2290 filing started in late 90’s and was discovered by The American Association of State Highways Official because heavy trucks caused most of the damage. Several reports stated that around 160,000 times more than what a car can cause damage on roads is contributed by trucks. Heavy Vehicle Use Tax (HVUT) is one form of transportation funding in U.S based countries on the vehicle weight.

What is Heavy Vehicle Use Tax (HVUT)?

Heavy Vehicle Use Tax (HVUT) is an annual fee assessed on heavy motor vehicles that operate on public highways at registered gross weights of 55,000 pounds and more. For filing Form 2290 Heavy Vehicle Use Tax (HVUT) returns, the gross taxable vehicle weight can be determined by adding up the following:

  • The actual unloaded weight of the vehicle fully prepared for service
  • Actual weight of trailers and semitrailers prepared with service and customarily used in the combination of the vehicle and,
  • The maximum freight carried by the vehicle
Find the below table for better understanding of Gross Taxable Weight
Gross Taxable Weight Heavy Vehicle Use Tax Rates
Below 55,000 lbs No filing HVUT return
55,000-75,000 lbs $100 plus $22 per 1,000 pounds over 55,000 lbs

The HVUT is a federal tax reported in the tax form 2290 with the Internal Revenue Service.

Who should pay Heavy Road Use Tax & file Heavy Vehicle Use Tax (HVUT) Returns Form 2290?

For paying heavy road use tax & filing Heavy Vehicle Use Tax (HVUT) Returns (Form 2290) to the IRS, the vehicle should be registered or required to be registered in the owner’s name under ‘State, District of Columbia, Canadian, or Mexican’ law during the first use of period. An Individual, Limited Liability Company (LLC), Corporation, Partnership, or any other type of organization (including nonprofit, charitable, educational, etc.) are liable to file form 2290.

Suspended Vehicles from HVUT:

HVUT is a heavy duty road use tax for heavy motor vehicles exceeding 55,000 pounds, but not necessarily all the vehicles are weighted heavy. Among them, a suspended vehicle is a category, in which vehicles do not cross 5,000 miles on a public highway for all normal vehicle and 7,500 miles for agricultural vehicles. This group of vehicles, which are not applicable to file their heavy road use taxes but they are suppose to declare it to IRS about their vehicle status. However, if you fail to inform the IRS about the same, then there are chances for the suspended vehicle owners to file penalty and interest during DOT inspections.

Categorize your vehicle as suspended only when:
  • If the annual miles covered by your vehicle is less than 5,000 miles
  • If your vehicle is used for agricultural purpose and not crossed 7,500 miles
  • If your vehicle is not considered as a highway motor vehicle i.e. mobile machinery for non-transportation functions, and non-transportation trailers and semi-trailers
  • If your vehicle is qualified blood collector vehicle for various blood banks and organizations

Filing Heavy Vehicle Use Tax (HVUT) Returns Form 2290 - Exempted Vehicles:

Among the heavy vehicles, a set of vehicles are exempted from reporting their Heavy Vehicle Use Tax (HVUT) Returns Form 2290. They don’t have to file their Form 2290 - Heavy Vehicle Use Tax (HVUT) Returns nor do they have to report IRS for the same.
The following are the group of vehicles that are exempted for filing Form 2290- Heavy Vehicle Use Tax (HVUT) Returns:

  • The Federal Government
  • The American Red Cross
  • Indian tribal governments (To carry out essential tribal government functions)
  • Mass transportation authority’s (under certain conditions)

Even Government and charitable institutions come under this group and there is no requirement for filing tax return. Though these institutes do access heavy vehicles to transmit medical needs and fire engines but they don’t officially qualify for the same. Food relief missions are carried out through these trucks.

The next group, which comes under the exempted category, is vehicles that are used for agricultural purposes. Even the vehicles which are used to transmit agricultural goods are exempted from filing HVUT irrespective of the miles they are covering.

Importance of HVUT and its Usage:

Federal HTF (Highway Trust Fund) protects the nation’s investment for the best transportation infrastructure. For the year 2007 alone, Federal HTF receipts topped $39.9 billion, with $34.9 billion dedicated to the HTF's Highway Account. A broad range of transportation investments were financed and maintained, which included:

  • Improvement of Highway (e.g., Land acquisition, preliminary construction and maintenance of the road, construction and reconstruction of roads, regular resurfacing and restoration of highways if there is any damage occurred)
  • Regular maintenance for highways and bridges
  • Highway law enforcement
  • Vital knowledge sharing sessions (driver education and training programs, vehicle inspection programs, enforcement of vehicle size and weight limits)
  • Relief from traffic congestion
  • Debt service
  • Cost to the administration (e.g., research, engineering)
By sharing your income with the nation, help the highway infrastructure towards:
  • Saving lives during emergency, time while traveling and our hard earned money
  • Large number of severity of crashes for all kind of vehicles can be reduced
  • Ability of emergency responders is enhanced
  • Less fuel consumption and insurance cost can be controlled
  • Increase mobility, ease congestion and decrease energy consumption at a large extend
  • Movement of goods can be efficiently improved and maintain business productivity
  • Improve the nation’s economic productivity

How a Heavy Vehicle Use Taxes (Form 2290) can be reported?

Form 2290- Heavy Vehicle Use Tax (HVUT) Returns, can be reported in two ways, tax taxpayer can choose the one convenient to report. IRS has made mandate e-file for reporting 25 or more vehicles.

  • Paper filing of Form 2290- Heavy Vehicle Use Tax (HVUT) Returns
  • E-filing of Form 2290- Heavy Vehicle Use Tax (HVUT) Returns

Paper filing of Heavy Vehicle Use Tax (HVUT) Returns Form 2290:

Paper form of filing Heavy Vehicle Use Tax (HVUT) Returns Form 2290 is the most basic method of filing taxes. Though it is the first method of filing Form 2290 Heavy Vehicle Use Tax (HVUT) Returns, it is a time consuming process. Being a manual process always has the more room for errors and leading to delay in getting the IRS stamped schedule 1 copy. The tax payer has to fill in the right details in the box given and submit the form at the IRS office. It would take more than a month to receive the schedule 1 hard copy. If in case, the form 2290 for HVUT is rejected; file the form again after correcting it. IRS every time encourages the tax payers to use e-file for filing Heavy Vehicle Use Tax (HVUT) Returns (Form 2290) as it is the smartest way of reporting taxes. No more paper work required while reporting taxes through e-file and zero down the errors and it is safe and secured method to report taxes.

E-filing of Heavy Vehicle Use Tax (HVUT) Returns Form 2290:

With the passage of time, technology is turning into a maze and e-filing is one of the curves to it. Heavy Vehicle Use Tax (HVUT) Returns Form 2290 online filing is much easier and error free. Another adding advantage is that one doesn’t have to wait for days to receive their schedule 1 copy by mail. E-file Heavy Vehicle Use Tax (HVUT) Returns Form 2290 is indeed a resource saver like time and postage. Preparing and processing errors are slashed off. With e-filing of Heavy Vehicle Use Tax (HVUT) Returns Form 2290 tax payers receive their schedule 1 copy in minutes. Trusted by many taxpayers in the U.S, e-filing Heavy Vehicle Use Tax (HVUT) Returns Form 2290 is one method which can hold the precious time and lets one stay away from penalties.

Form 2290 Heavy Vehicle Use Tax (HVUT) Returns e-filing also saves time for IRS in processing your manual return, by opting e-file and paying taxes with IRS it is the biggest help that you can revert to the federal.

Who is liable to file Heavy Vehicle Use Tax (HVUT) Returns Form 2290 and how to pay HVUT return online?

All vehicle owners, owner operators, individual truckers, trucking companies or limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.) operating heavy motor vehicle with a gross weight of 55,000 pounds and more are liable to pay Heavy Vehicle Use Tax (HVUT). Even If you acquire a vehicle and use it on the public highways in any month other than July, you are liable for the tax for the prorated tax period. You must file Form 2290 Heavy Vehicle Use Tax (HVUT) Returns and pay Heavy Vehicle Use Tax (HVUT), by the last day of the month after the month you first use the vehicle. If there is an unpaid tax liability for the months before you acquire and use the vehicle during the tax period, you are liable for the total tax for the entire period, to the extent not paid. In that case, you must file Form 2290 and pay Heavy Vehicle Use Tax (HVUT), by the last day of the month after the month notification is received from the IRS that the tax has not been paid in full.

As we know, e-filing Heavy Vehicle Use Tax (HVUT) Returns Form 2290 is the smartest, simplest and easy way to file tax returns online. Since 2009, IRS made it mandatory for tax payers to e-file Heavy Vehicle Use Tax (HVUT) Returns Form 2290, if they own more than 25 vehicles. Tax2290.com is the first IRS certified e-file service provider to help taxpayers file their Heavy Vehicle Use Tax (HVUT) Returns Form 2290 online and rated number 1 by the tax payers. The user has the benefit to subscribe to our ‘Text Alert’ services to stay updated any time. This tax is to be paid by tax owners or the operators for the taxation year before the due date ends. HVUT tax can be paid from July 1st of the year till August 31st of the processing year. However, if any payment or filing is done after that, there are penalties implied. Tax payers purchasing a vehicle and bringing them on road any time during the taxation period, and should file Heavy Vehicle Use Tax (HVUT) Returns (Form 2290) by the last day of the following month of the first use. The payment will be calculated on month’s truck owners and operators have used their vehicle on the highway during the taxation period.

Important Note: Tax payers’ have to file their dues irrespective of the state in which the vehicle has been registered if the due date falls on a legal holiday or weekend, the filing will be postponed to the next business day.

What are the documents essential for filing Heavy Vehicle Use Tax (Form 2290)?

  • The most important is EIN (Employee Identification number). Every business is identified with an EIN and it is also referred as Federal Tax Identification Number. Without a EIN businesses can file HVUT with the IRS. You may also register with IRS and get an EIN for free.
  • Detail information about the vehicles, which includes VINs (Vehicle Identification Number). VIN is a unique code to identify the vehicle, as defined in ISO 3833
  • Gross weight or taxable gross weight of the vehicle
  • Purchase date and the date when first used on the public highway
  • If the vehicle is a suspended then the total mileage expected to drive for the tax year.

Note: When e-filing your return, make sure to have a soft copy of the documents mentioned.

Always remember, when opting for e-filing Heavy Vehicle Use Tax (HVUT) Returns Form 2290, make sure to choose an authorized and certified e-file service provider like tax2290.com. We are the first IRS certified authorized providers from 2007 and we have maintained the lead. We are entirely a web based solution, serving our audience with 24/7 support through phone and email. With e-filing of Heavy Vehicle Use Tax (HVUT) Returns Form 2290, truckers receive their Schedule-1 copy much faster compared to paper filing. Dealing with your tax is no more a headache for you, file Heavy Vehicle Use Tax (HVUT) Returns Form 2290 easily, with tax2290.com

Benefits you get from Tax2290.com while e-filing Heavy Vehicle Use Tax (HVUT) Returns (Form 2290):

We provide our users with exclusive benefits and additional features list that makes the e-filing of Heavy Vehicle Use Tax (HVUT) Returns (Form 2290) easy and hassle-free. Some of the features include:
  • Calculator, to estimate the right tax liability to avoid over payment.
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  • Tax Practitioner Benefits, to support your tax practitioners to e-file your returns
  • Security, to secure your data from theft and all your data are transferred to IRS through a secured encrypted communication line directly to the IRS system.
  • TEXT Alert, instant text alert on the return status on the move and no more waiting for updates.
  • Schedule 1 by FAX, get your IRS stamped copy by FAX directly to your office or to the company you leased your truck.
  • Help 24/7, you talk to a Tax Analyst at our Help Line or simple write your queries to our support email. Live chat support in case if you preferred to be offline. You also have a quick help in all the screens to help you in completing the filing process in less time.
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  • Rated #1 by tax payers, tax payers prefer to use our service and we have processed 2290 for more than 55,000 businesses and for more than 2.5 million trucks. 99% of tax returns filed through us where accepted by the IRS. We are rated #1 for filing Heavy Vehicle Use Tax (HVUT) Returns (Form 2290) by the Tax Payers since 2007.
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Methods of paying your Heavy Vehicle Use Tax (HVUT) liabilities:

To file your Heavy Vehicle Use Tax (HVUT), there are three secured methods to make payments;
  • Electronic funds withdrawal / Direct debit
  • EFTPS – Electronic Federal Tax Payment System
  • Payment Voucher (Check or Money Order)

Direct Debt: Simplest and easy way to pay your Heavy Vehicle Use Tax (HVUT) dues, by sharing your Account details, Bank name and Router number IRS will automatically debit your account. You may find this in your account statement for further audits.

EFTPS: If you opt to pay your Heavy Vehicle Use Tax (HVUT) dues through EFTPS, you need to have an account established with EFTPS. You may also pay your dues electronically or through your phone once you enroll on the site. It is the safest and the fastest payment option.

Payment Voucher: You may opt to send a check or money order to the given address.

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

Importance of Recordkeeping

It is mandatory for truck owners and operators to maintain records of their taxable highway vehicle registered in their name for last 3 years, which includes their return and schedule 1 copy. In some scenarios, if they are transferring the vehicle to someone else, they still need to maintain the documents and returns. Moreover, if your vehicle is a suspended one, the registrant must keep a record of the same for 3 years after the end of the period to which the suspension applies. These documents should be available for IRS inspection any time.

The following information should be shown up in every record you maintain:
  • Detailed information of the vehicle including the VIN
  • The weight of load carried by the vehicle on the basis of the registration
  • Mention the date the vehicle has been purchased, name and address of the person from whom the vehicle has been acquired (If applicable)
  • If the vehicle is sold or transferred, mention the name and the address of the purchaser or the transferee. If in case the vehicle is not sold, there should be records of how and when it has been disposed.
  • If the vehicle falls in the category of suspended vehicles, keep a record of the average mileage the truck is covering. If the vehicle is an agricultural one, keep accurate records of the number of miles it is driven in the farm for reference.

Since we are the citizens of the nation, it is our duty to file our taxes on time. Tear and wear is done by us and we are responsible for its maintenance. Pay your taxes on time and move one step off penalties.

Tax2290.com is committed to provide safe, secured and smart efile experience to the Heavy Vehicle Use Tax (HVUT) Returns Form 2290 tax payers. In case if you need any clarifications on Heavy Vehicle Use Tax (HVUT) Returns Form 2290 or queries you have do not hesitate to call our Help Line at 1-866-245-3918. You may also write to us a support@TaxExcise.Com we are always ready to help you.

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