Understanding Heavy Vehicle Use Tax for 2290 Form Filing

The Heavy Highway Vehicle Use Tax or HVUT 2290 is a federal tax imposed on vehicles with a taxable gross weight of 55,000 pounds or more. The taxable gross weight is the actual weight of the vehicle that is fully equipped for service without load. The HVUT is paid using IRS Form 2290 which can be filed electronically through an IRS approved e-filing provider like eForm2290.com

You can determine your heavy highway vehicle use tax amount using our 2290 tax calculator.

1. Federal Heavy Vehicle Use Tax 2. HVUT 2290 Due Date 3. Why pay HVUT tax?4. Who must pay this tax?5. HVUT Tax Exemption 6. Heavy Vehicle Use Tax Payment Methods 7. Proof of Heavy Vehicle Use Tax 8. FAQs

When is Heavy Highway Use Tax Due?

The Heavy Highway Use Tax is due on August 31st. For a newly purchased vehicle, HVUT 2290 due date is 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 July, then you need to file your 2290 Form between July 1 and August 31.

The tax filing period begins on the 1st of July till June 30th of the next year. If you have trouble calculating your due date, you can use our highway use tax due date calculator.

Why should you pay heavy vehicle use tax?

Filing HVUT return on time reduces the risk of incurring penalties and interests
You will be eligible to register your vehicle at the DMV only if you pay your HVUT
To use the highways without being penalized, you need to provide a proof of HVUT payment
You will be eligible to operate your vehicle only if you’ve paid your road tax
A clear tax record helps you in the future while investing in or purchasing property

Who needs to pay HVUT?

The heavy highway vehicle use tax must be filed by the following parties:

Owner of truck with a gross weight of 55,000 pounds or more
Limited Liable Company (LLC) who have one or more heavy vehicles registered under their business
Owner/operator of a  vehicle used for 5000 miles (7500 miles for agricultural vehicles) and above

Who is exempted from paying HVUT 2290?

Qualified QSub (treated as a subsidiary of the parent corporation
Eligible single-owner disregarded entity (a business that remains independent from its owner for tax filing purposes)
Taxable vehicle with dual registration
Vehicle operated under a dealer's tag, license, or permit
Logging vehicles exclusively intended for the transportation of products harvested from forested sites, such as timber
A vehicle that is owned and operated by the Federal Government, District of Columbia, local governing authority, or the State
Fire trucks, ambulances, rescue vehicles and vehicles used for other emergencies services
Vehicles used for the welfare of Indian Tribal Community
Vehicles specifically designed for non-transport purposes
Vehicles that do not use highway for transportation

How to pay 2290 heavy highway tax?

There are two ways to pay your heavy highway vehicle use tax:

Physical Filing:
You can mail your completed Form 2290, Schedule 1, along with the payment (in the form of check or money order) to the Internal Revenue Service.
e-Filing:
You can file your form 2290 online through an IRS approved service provider like eForm2290.com and get a stamped copy of your Schedule 1 within minutes

[ Read: How to Pay 2290 Online? ]

HVUT Proof of payment and proof of exemption

You must send a proof of payment of the HVUT to the Division of Motor Vehicles (DMV) for registration purposes. Following documents are accepted as a proof of payment:

When you file your tax on time you, reduce the risk of penalties and additional charges
A stamped Form 2290 and Schedule 1 from the IRS
A copy of IRS Form 2290, Schedule 1 and a copy of proof of payment (credit/debit card receipt or front and back of cancelled check) used for tax payment
The original or a copy of the electronically filed IRS Form 2290 and Schedule 1 that has legible watermark that says “Received XX / XX / XXXX’’

For vehicles exempted from paying the federal heavy vehicle use tax, a statement of exemption must be produced for registration renewal. These includes:

An original or photocopy of an IRS receipted Schedule 1
Electronically watermarked or manually stamped Form 2290 listing the vehicle as exempted

[ Read: Schedule 1 Form 2290 ]

Partial payments and penalties

Tax evasion has dire consequences. The penalty for late filing is 4.5% of the total tax due, assessed on a monthly basis up to five months. Late filers will also accrue a monthly penalty of 0.5% of total tax due and an additional interest charge of 0.54% per month. The IRS can put you out of service for non-payment and can prosecute you for tax evasion.

If you have difficulty paying your taxes, you can get in touch with the IRS to request an extension on your tax payment. In your request, you need to explain the reason for the delay in paying HVUT. Note that the extensions granted will last no longer than six months.

[ Read: 2290 Late Filing Penalty ]

Most Frequently Asked Questions Around HVUT 2290

Q. Where to pay heavy highway use tax?

A. You can pay heavy highway vehicle use tax online by registering an account with an IRS authorized e-filing provider like eForm2290.com using your email address. Once registration is complete, you can fill in the necessary details like name of your business, UAN and VIN; and make the tax payment. Once payment is completed, we will file your form 2290 and send you a stamped copy of Schedule 1 in minutes.

If you aren’t filing your tax electronically, you can mail your Form 2290 along with your full payment to:

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

However, if you are not including a payment or if you’ve already paid the tax through EFTPS, you can mail your Form 2290 to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

Q. What details are required to file HVUT 2290?

A. You need to have the below details at your disposal while filing your taxes:

Business Name and Address
EIN (Employer Identification Number)
VIN (Vehicle Identification Number)
Taxable Gross Weight of vehicle
FUM (First Used Month) of vehicle

Q. Are you eligible for credit or refund of HVUT?

A. You can claim a credit for the tax paid for the following:

Vehicle that was sold or destroyed
Vehicle that was stolen during the tax period
Vehicles that have been used within the low mileage usage limit

[ Read: Claim Refund on HVUT Tax ]

Q. Who gets credit when the vehicle is sold?

A. The person that filed the return and paid the tax gets the credit when a vehicle is stolen.

Q. Who should you call if you need assistance regarding HVUT 2290?

A. If you need assistance filing your Form 2290, you can register an account with eForm2290.com and our highly experienced customer support team will assist you with all your queries. We offer online chat support and round the clock customer support.

Q. Are foreign persons liable for the Highway Use Tax?

A. Foreign persons who are required to register their vehicles in any of the States, the District of Columbia, Canada, or Mexico are liable to pay HVUT.