HVUT - Heavy Vehicle Use Tax
What is HVUT?
HVUT is the Heavy Vehicle Highway Use Tax that is collected annually from the fleet owners who operate their heavy vehicles on the public highways with each vehicle with a registered gross weight of 55,000 pounds or greater. The taxable gross weight of a heavy vehicle is determined by the following aspects:
- 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?
Fleet owners must file form 2290 to pay the HVUT tax annually to the IRS for their heavy vehicles, and the IRS returns a stamped Schedule 1 copy. The owners must submit the payment proof receipt to the state authorities with the registration renewal.
What is required?
You need the below information readily available to complete the Form 2290,
- EIN (Employer Identification Number).
- Vehicle Identification Number (VIN).
- Each vehicle’s Taxable gross weight.
When to File?
You can file the Heavy Vehicle Highway Use Taxes in the tax period starting from July 1st through June 30th and file the annual renewal form by August 31st of each year. For new vehicles, file the form 2290 by the last day of the month following the month of the vehicle first used.
How to File?
Electronically: File Form 2290 electronically through any Electronic Return Originators (ERO) or with any IRS approved e-file service provider such as ExpressTruckTax.com.
E-file Form 2290 to pay your Heavy Vehicle Highway Use Tax with ExpressTruckTax fast, most secure, and error-free with no manual tax calculations.
ExpressTruckTax Start Filing 2290
Paper: Mail the completed Form 2290 to the IRS if not filed electronically. Mail the Form 2290-V and your check/money order along with Form 2290 if not paid using EFTPS or credit/debit card.
Where to file
If not filing electronically, mail Form 2290 to below address:
Form 2290 with full payment
Internal Revenue ServiceP.O. Box 932500
Louisville, KY 40293-2500
Form 2290 without payment due or using EFTPS or
by credit/debit card
Internal Revenue Service
Ogden, UT 84201-0031
Penalties
Penalties for not filing the Form 2290 to report the HVUT tax to IRS by August 31st will be 4.5% of the total tax due assessed up to 5 months. The penalty for HVUT late filers is 0.5% of the total tax due and 0.54% of additional interest charges per month.
