2290 Road Tax for Heavy Vehicles: Step-by-Step Filing Guide
The 2290 road tax also known as Heavy Vehicle Use Tax (HVUT) is an annual tax fee assessed on heavy highway motor vehicles operating on public highways with a taxable gross weight of 55,000 pounds or more.
TABLE OF CONTENTS
1. What is Road Tax 2290?2. What is Heavy Road Tax Form 2290?
3. Road Tax 2290 Exemption
4. When is the Heavy Road Tax Due?
5. Details required to e-File Road Tax Form 2290
6. 2290 Road Tax Calculation
7. How to file Road Tax 2290?
8. Payment Methods
9. Form 2290 Road Tax Rejected
10. Road Tax 2290 Late Fee
What is Road Tax Form 2290?
If you own and operate a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more, then you must file road tax form 2290 and pay the Heavy Vehicle Use Tax, failure to which leads to IRS penalties.
Vehicles that run less than 5,000 miles (7,500 miles for agriculture vehicles) during the tax period are considered tax-suspended vehicles. You do not have to pay HVUT return for such vehicles, but filing form 2290 is mandatory.
Vehicles Exempted from Filing IRS Road Tax Form 2290
You don’t need to pay 2290 road tax just because you own a heavy vehicle that falls under the tax bracket. If your vehicle is used or operated by government agencies or falls under any of the below categories, you need not pay the 2290 road tax:
- The Federal Government
- The District of Columbia
- A state or local government
- The American National Red Cross
- A nonprofit volunteer fire department, ambulance association, or rescue squad
- Commercial vehicles traveling under 5,000 miles per year
- Agricultural vehicles traveling under 7,500 miles per year
- Non-highway motor vehicles (machinery for non-transportation functions, non-transportation trailers and semi-trailers, etc.)
- Qualified blood-collector vehicles
- An Indian tribal government but only if the vehicle's use involves the exercise of an essential tribal government function; or
- A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state
- Qualified blood collector vehicles used by qualified blood collector organizations
- Mobile machinery that meets the specifications for a chassis as described under Specially designed mobile machinery for non-transportation functions, later.
When is 2290 road tax due?
The 2290 road tax is due on August 31st of every year. If August 31st falls on a weekend or an official holiday, you must file 2290 road tax the very next working day. If you own or operate a newly purchased vehicle, 2290 road tax is due on the last day of the month following the month of the vehicles’ first use.
For example, if your vehicle was first used on a public highway during the month of September, then you need to file your 2290 Form by October 31.
What details are required to file 2290 road tax form?
Before filing your 2290 road tax, you need the following details at your disposal:
- Business Name and Address (Should match the details that the IRS has on records)
- EIN (Employer Identification Number)
- VIN (Vehicle Identification Number)
- Taxable Gross Weight of your vehicle
- FUM (First Used Month) of your vehicle
- Routing number or bank account number
Where does your road tax go?
The Federal Highway Administration (FHWA) uses your road tax to carry out maintenance and preservation of the American highway infrastructure so that other road users like you can travel without hassles.
How much will it cost to file 2290 road tax?
Your 2290 road tax is calculated using your vehicle’s taxable gross weight and it’s ‘first use’ month. If your vehicle weighs less than 55,000 pounds, it will be considered tax suspended, in which case you don’t need to pay the 2290 road tax.
Taxable Gross Weight | Tax amount |
Less than 55,000 lbs | No tax |
55,000-75,000 lbs | $100 + $22 per 1,000 lbs over 55,000 lbs |
More than 75,000 lbs | $550 |
How to file 2290 road tax?
There are two ways to file 2290 road tax: paper filing and e-filing through an IRS-approved e-filing service provider. If you are filing for more than 25 vehicles, the IRS has made it mandatory to file it online.
Paper filing: When you paper file your road tax form 2290, you need to download the form, print it, and fill it out. You can draft a check or money order along with the completed form and send it out to the IRS.
Filing 2290 Road Tax Electronically: If you choose to e-file your return, you can choose an IRS approved e-file 2290 service provider like eForm2290.com and file your tax return in a few simple steps and receive your IRS stamped form 2290 schedule 1 in a matter of minutes.
- Register or sign in to your eForm2290.com account
- e-File your form by entering the details of your truck
- Make the payment
- Get IRS Schedule 1 in your inbox
How to pay road tax online?
Traditionally 2290 road tax was filed manually with check and money order being the most preferred method of payment. But the advent of digital solutions have enabled tax payers to e-file 2290 form online and pay their road tax digitally.
If you are e-filing your 2290 road tax with eForm2290.com, you can pay your tax in four different ways:
- Electronic funds withdrawal (EFW)
- Electronic Federal Tax Payment System® (EFTPS)
- Credit/Debit card
- ACH (Automated Clearing House) payment
Why is my 2290 road tax return rejected?
- EIN mismatch
Your Employer Identification Number is unique to your business. When you file your form 2290, your EIN needs to match with the details that the IRS has on record. If you’ve entered the wrong EIN, you will receive an email notifying you of the same.
In such cases, you can file a fresh 2290 road tax return with the correct EIN or call the IRS directly to verify your information. The same logic applies to business details too. Your business name and address should match with the ones that the IRS has on records.
- Use of new EIN
Your Form 2290 will be rejected if you file within two weeks of receiving a new Employer Identification Number. It takes up to 2 weeks for your new EIN to get registered and updated in the IRS database. Therefore, you need to wait at least two weeks before filing your Form 2290.
If you file your form before 2 weeks, you will be notified about the EIN error, in which case, you will have to refile the form after 2 weeks.
- Duplicate filing
If you file Form 2290 for the same vehicle in the same tax year more than once, then the IRS will reject the e-filing request. You will receive an error message that says “Duplicate filing exists”.
Ensure that you only file your IRS Form 2290 once with all the correct, relevant information. If you are filing with an IRS-approved e-filing provider like eForm2290.com, you can view your previous filings by clicking on the ‘Filing’ list.
- Incorrect bank account details
While filing your form 2290 online, you need to pay the HVUT amount using the payment method of your choice. To complete the payment online, you will need to enter the relevant bank account details. In such situations, if you enter an incorrect bank account number, it can lead to e-file rejection. If that happens, you can resubmit the filing after entering the correct account information.
- RTN rejection
While paying your HVUT online using Electronic Funds Withdrawal (EFW) option, you will need to provide a Routing Transit Number (RTN) or bank routing number. If the RTN you enter is incorrect, the IRS will reject your 2290 Form. When this error occurs, you can re-enter the correct RTN and resubmit your form 2290 to the IRS to get your stamped Schedule 1. For future filing, always double-check your bank routing number before submitting your form to the IRS
- VIN duplication error
Vehicle Identification Number needs to be mandatorily included while filing your form 2290. If you have already paid your HVUT during the tax year and attempt to refile the Form 2290 using the same VIN, the IRS will reject the filing request. While filing your Form 2290, you need to ensure that you are not submitting a duplicate copy of your previously accepted submission which has the same VIN. If you’ve entered a wrong VIN, you can use the free VIN correction option on eForm2290.com to carry out easy VIN correction.
- Missing signature
You need to sign in two different places on the form: on the first page in part II of your form where it says ‘Consent to Disclosure of Tax Information’. If you don’t include your signature in these spaces, your Form will be considered invalid and the IRS will reject it.
If you are e-filing your 2290 road tax online, you need to enter a four-digit PIN number which acts as a digital signature while filing your form 2290.
- Mileage error
While filing a form 2290 amendment for mileage increment, you need to ensure that the ‘mileage exceeded month’ you enter is greater than or equal to the ‘first used month’. Inconsistencies in mileage details will result in rejection of your form 2290 road tax return.
- Incorrect taxable gross weight
Just like mileage error, your vehicle’s ‘taxable gross weight increased month’ must be greater or equal to the ‘first used month’. Also, the new taxable gross weight should be greater than the previous taxable gross weight.
What happens when you don’t pay your 2290 road tax?
The penalty for not filing 2290 on time is 4.5% of the unpaid taxes for each month; or part of a month that a tax return is late. Penalty will start accruing a day after the tax filing due date and will not exceed 25% of your unpaid taxes.
- A failure-to-file penalty may apply if you did not file your 2290 road tax return by the tax filing deadline.
- The failure-to-file penalty is 5% of your balance due for every month (or part of a month) in which your taxes go unpaid.
- You will not have to pay a late-filing penalty if you can show a reasonable cause for not filing.
The IRS will charge you penalty if you:
- Fail to file 2290 road tax form
If you don’t file your 2290 road tax return before the due date, the IRS will charge a penalty. You can apply for an extension of time to file by stating a reasonable cause for non-filing. If the IRS accepts your reason, you will be able to e-file Form 2290 and receive your stamped copy without having to pay a late payment fee.
- Fail to pay proper estimated tax
If you don’t pay the full tax due for the year with your quarterly estimated tax payments, or through withholding when required.
- Check is dishonored
If your bank doesn't honor your check or other forms of tax payment that you opted for.
Final Thoughts
Whether you are paying your 2290 road tax online or manually with the IRS, this article will guide you through the filing process effortlessly in no time. Always opt for e-filing of your 2290 road tax as it brings down filing errors and other hassles that come with manual filing.
Choose an IRS approved e-filing service provider like eForm2290.com that not only makes e-filing easy and secure, but also adds value to you through consistent support and zero-compromise solutions.
