Form 2290 Terminology
The following terms and definitions related to form 2290 of the HVUT should help
make each year's filing process much easier.
IRS-Authorized E-file Providers
Tax professionals who are accepted into the electronic filing program are called
"Authorized IRS e-file Providers." They are the Electronic Return Originators (ERO)
who transmits tax return information to the IRS.
The IRS itself does not provide a way to E-File Excise Taxes for Heavy Vehicle Use Tax
online through the official IRS website. Taxexcise.com has been authorized by the
IRS to e-file Form 2290 online. It is a secure site and is recommended directly
from the IRS website.
The tax period for heavy highway vehicles begins on July 1 and ends on June 30 of
the next year. The filing period is expected to be July 1 through August 31. If
there are any changes to when heavy vehicle tax is filed, we will inform you. Please
set up an account, including your email address, to receive communications from taxexcise.com.
A Vehicle is considered to be a taxable vehicle if it was operating on public roads
between the tax period of July through June. A vehicle is also considered to be
taxable if it has a taxable gross weight of at least 55,000 pounds and travels at
least 5,000 miles during the tax period (7,500 miles if used for agriculture).
Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more
are taxable. A highway motor vehicle includes any self-propelled vehicle designed
to carry a load over public highways, whether or not also designed to perform other
functions. Examples of vehicles that are designed to carry a load over public highways
include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel
trucks, and similar trucks are not subject to this tax because they have a taxable
gross weight less than 55,000 pounds.
A vehicle consists of a chassis, or a chassis and body, but does not include the
load. It does not matter if the vehicle is designed to perform a highway transportation
function for only a particular type of load, such as passengers, furnishings, and
personal effects (as in a house, office, or utility trailer), or a special kind
of cargo, goods, supplies, or materials. It does not matter if machinery or equipment
is specially designed (and permanently mounted) to perform some off-highway task
unrelated to highway transportation except to the extent discussed below under Vehicles
not considered highway motor vehicles.
Use means the use of a vehicle with power from its own motor on any public highway
in the United States.
A public highway is any road in the United States that is not a private roadway.
This includes federal, state, county, and city roads.
Suspended Vehicles / Exempt Vehicles
A Vehicle is considered to be a suspended vehicle if it travels less than 5,000
miles during the tax period. There is a special exemption for vehicles used exclusively
for agricultural purposes. Agricultural vehicles (also known as Farm Use vehicles)
may also be considered to be exempt if they travel less than 7,500miles during the
An agricultural vehicle is any highway motor vehicle that is:
- Used (or expected to be used) primarily for farming purposes, and
- Registered (under state laws) as a highway motor vehicle used for farming purposes
for the entire period. A special tag or license plate identifying the vehicle as
used for farming is not required for it to be considered an agricultural vehicle.
How does it work?
Read More Text Alert
First Use Month
The First Use Month of a vehicle is the month in which the vehicle was first placed
in service during the tax year. In the case of a vehicle that has been used continuously,
the First Use Month would be July because that is the First month of the tax period.
If a new vehicle has been placed in service between the months of July and June,
the tax amount will be prorated based on the number of months the vehicle was used
during the tax period.
Sign in Download
Download most important document related to the Heavy Vehicle Use Tax is the IRS
You may have your questions answered in our FAQ section, if not reach our Help Line.
Read the latest news and information from our Tax Experts and post your comments
Visit our Blog
No time to do your taxes, pick and use one our services and leave the rest with