HVUT- Heavy Highway Vehicle Use Tax

HVUT Heavy Highway Vehicle Use Tax paid yearly to the IRS for operating heavy vehicles weighing around 55,000 pounds or more on the public highways. The following guidelines to compute the gross taxable vehicle weight are:

  • A full service equipped vehicle's unloaded weight.
  • A full service equipped Trailer's or Semi Trailer unloaded weight used in combination with the vehicle.
  • Maximum load weight customarily carried on the vehicle and in combination with the trailers or semi-trailers.

Who Must File form 2290?

Small, medium and large truckers who operate a heavy vehicle with a taxable gross weight of 55,000 pounds and more are required to file Form 2290 to report the HVUT tax annually to the IRS and get a stamped Schedule 1 copy from the IRS in return.

What is required for form 2290?

You are required to have the below information to file IRS HVUT Form 2290,

  • Business Name and Address.
  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Vehicle’s Taxable gross weight.
  • Third Party Designee Information
  • IRS Payment Option

When to File form 2290?

The annual tax period to report the Heavy Highway Vehicle Use Taxes and file 2290 begins on 1st July and ends on 30th June. The tax period for the Annual renewal of Form 2290 is due by August 31st of each year. For New Vehicles, file 2290 form by the last day of the month following the month of the vehicle’s first use.

How to File?

Electronically: You can file Form 2290 electronically through an Electronic Return Originator (ERO) or with an IRS authorized e-file provider like ExpressTruckTax.com. For further information on e-filing, visit the www.irs.gov/trucker.

Easily e-file Heavy Highway Vehicle Use Tax with ExpressTruckTax and get the HVUT reporting completed with no manual tax calculations needed.

Paper: If not filed through online, file using paper. Mail the Form 2290-V and your check/money order along with Form 2290 if not paid the tax using the Electronic Federal Tax Payment System or using a credit/debit card.

Where to file

If not filing electronically, mail Form 2290 to below address:

Form 2290 with full payment

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

Form 2290 without payment due or using EFTPS or by credit/debit card

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

Where to File

If you are not filing through online, mail Form 2290 to:

Form 2290 with full payment

Internal Revenue Service,
P.O. Box 804525,
Cincinnati, OH 45280-4525

Form 2290 with no payment due or using EFTPS for payment Department of the Treasury

Internal Revenue Service,
Cincinnati,
OH 45999-0031

Penalties

The penalty for failing to file the IRS Form 2290 by August 31st is equal to 4.5% of total tax due, charged every month up to five months. Late filers also meet an additional monthly penalty equal to 0.5% of the total tax due. Other interest charges of 0.54 percent per month collect as well.