Understanding the Heavy Vehicle Use Tax and Form 2290


Heavy Vehicle Use Tax (HVUT) is a federal  tax paid annually on motor vehicles with registered gross weight of 55,000 pounds and over. This tax is paid by interstate and intrastate 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 the government claims that heavy trucks caused most of the damage.  (HVUT) is one form of transportation funding in U.S based countries on the vehicle weight.

Heavy Vehicle Use Tax Defined

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
  • The maximum freight carried by the vehicle

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

Required to File

For paying heavy road use tax & filing Heavy Vehicle Use Tax (HVUT) Returns (Form 2290) to the IRS, the vehicle should 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, are also required to file form 2290. Form 2290- Heavy Vehicle Use Tax  Returns, can be reported in two ways: Traditional filing or electronic filing. The taxpayer can choose either method for filing individual reports.  IRS mandates e-filing for fleets and owners reporting 25 or more vehicles.

IRS Form 2290 for Heavy Vehicle Use Tax

Paper Filing 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. If in the case the form 2290 for HVUT is rejected; file the form again after correcting it.

IRS encourages 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. There is no 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 Form 2290

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 for both time and postage as 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 quickly. Trusted by many taxpayers in the U.S, e-filing Heavy Vehicle Use Tax (HVUT) Returns Form 2290 is one method that is quick and lets one stay away from penalties.

Who Pays the Tax and When is it Paid

All vehicle owners, Owner Operators and Lease Purchasers, individual truckers, trucking companies or limited liability companies (LLC), corporation, partnership, or any other type of organization 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.

Required Documents to File 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 cannot file HVUT with the IRS. If you do not have an EIN, you will be required to register with IRS and obtain an EIN. The process for obtaining your EIN is free. You will also need the following on hand when filing.

  • Detailed 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

Paramount Freight is Here to Help

Paramount Freight is a 100% Owner Operators and Lease Purchasers fleet. Our success is determined by the success of our drivers. While the IRS mandates that the vehicle owner or agent files Form 2290 we are here to assist drivers in any way we can. If you have questions about the Heavy Vehicle Use Tax feel free to contact us at DrivePFS.com. If driving for our fleet interests you,  take a minute to learn more about us on our careers page and learn what it takes to join the PFS family. Like us on Facebook to learn more about our company and the programs that make us one of the Best Fleets to Drive For.

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