HVUT - Heavy Vehicle Use Tax

The Heavy Highway Vehicle Use Tax return or HVUT is a yearly federal tax paid to the IRS for operating heavy vehicles at a gross weight of 55,000 pounds or more on public highways.

Taxable vehicle gross weight is calculated as follows:

  • Actual unloaded vehicle weight when it is fully equipped.
  • Actual unloaded trailer or semi trailer weight fully equipped for service used with the vehicle.
  • Maximum load weight carried on the vehicle and on any trailers or semi trailers used with the vehicle.

Who must file Form 2290?

Any small, medium and large truckers with a vehicle having taxable gross weight of 55,000 pounds and more must file Form 2290 and get a stamped copy of schedule 1.

What is required for Form 2290?

Truckers who are about to file Form 2290 must provide the business and vehicle details.

  • Business Details - Name, EIN etc.
  • Vehicle Details - Vehicle Identification Number (VIN) and Gross weight of an unloaded and fully loaded vehicle.

If you file through an e-file service provider say, www.expresstrucktax.com and pay the IRS using direct debit, keep the routing number and the account number ready.

When to file Form 2290?

File the Form 2290 - Heavy Vehicle Use Tax annually and the tax period begins on July 1st and ends on June 30th. The form's annual renewal Form 2290 for a new tax period is due by August 31st each year.

If you are a new trucker, file Form 2290 by the last day of the month following the month of first use. For example, if your new vehicle’s first use is in January, you must file a Form 2290 by the end of February.

How to file Form 2290?

Electronically:
You can choose any IRS approved 2290 e-file providers such as ExpressTruckTax.com to file Form 2290 electronically. The services offered and the fee charges differs between e-file providers.

ExpressTruckTax, the IRS authorized e-file provider supports Form 2290, Form 8849 and Form 2290 Amendments. Click here to learn more.

Paper:
You can mail Form 2290 to the below address if you aren’t filing electronically.

Where to File

If you don’t file electronically, mail Form 2290 to:

Form 2290 with full payment
Internal Revenue Service,
P.O. Box 804525,
Cincinnati, OH 45280-4525

Form 2290 without payment due or using EFTPS for payment:

Department of the Treasury
Internal Revenue Service,
Cincinnati, OH 45999-0031.

Penalties

If failing to file IRS Form 2290 by August 31st must pay a penalty of 4.5% of the total tax due. Late filers must pay a penalty of 0.5% of the total tax due and 0.54% per month of additional interest charges.