E-File IRS Form 2290

IRS Form 2290

The IRS has simplified the process of filing Form 2290 and paying your HVUT taxes with the ability to E-File. Anyone who is filing a return with 25 or more vehicles is required to file electronically, but everyone is encouraged to do so. Through an IRS Authorized E-File Provider, like ExpressTruckTax.com, you can E-File your Form 2290, pay your HVUT taxes owed to the IRS and receive your Stamped Schedule 1 within minutes. Having the option to E-File makes the annual filing process quick and easy.

The electronic version of Form 2290 will improve excise tax processing, expedite refunds, save personal resources (e.g., time & postage) and reduce preparation and processing errors. Your Schedule 1 will be available almost immediately (once your return is accepted by the IRS) through ExpressTruckTax.com

No more waiting for it to come in the mail or standing in line at the IRS office!

All you will need to do is:
  • Create your account with ExpressTruckTax
  • Enter Basic Business Details,
  • Enter EIN (Employer Identification Number)
  • Enter VIN (Vehicle Identification Number)
  • Gross Weight of the Vehicle (Combined Gross Weight)
  • Choose your IRS payment method
  • Transmit information to the IRS
  • Receive your Stamped Schedule 1
Once you have transmitted your return to the IRS, and it is accepted, you will receive your stamped Schedule 1 back in just minutes! It is that simple.

Check out the advantages of E-Filing Form 2290:
  • It’s quicker, you can file from the comfort of your own home, no more going to the IRS office and waiting in those long lines!
  • Save on a stamp..saving you money & saving the trees...paperless!
  • Avoid waiting for Stamped Schedule 1, receive your Stamped Schedule 1 within minutes!
  • Keep track of your tax filing process. When you use an online service provider, you will have an online record of your previous year filings. No need to re-enter the VIN numbers, they will already be there from the previous year, again saving you time.
  • All your records are stored in your online account, so if your records are ever requested by the IRS, you can simply sign into your account and download the requested records.
  • Customer support, when choosing an E-File provider choose one who offers customer support to assist you if you have any questions. Our Express Tax Support Center provides top-notch customer support. If you get stuck along the way, we can walk you through the process. Our customer service does not stop once the form is filed. ExpressTruckTax offers unlimited, US based customer support via email, chat, & phone. Simply email support@ExpressTruckTax.com call 704.234.6005, or go to ExpressTruckTax.com to chat online with English & Spanish customer support professionals from their Rock Hill, Express Tax Support Center.

Help Video: Quick Walk Through of E-Filing Form 2290



What is HVUT?

The Heavy Vehicle Use Tax or HVUT or Form 2290, as it is popularly called the fee IRS wants you to pay annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.

The gross taxable weight of a vehicle is determined by adding:
  • The actual unloaded weight (actual tare weight) of the vehicle fully equipped for service
  • The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  • The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle
  • For Buses, The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

HVUT Form 2290 Tax Calculations:

The tax year for Form 2290 starts from July of any year and ends the June of next year. If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100, plus $22 per 1,000 pounds over 55,000 pounds. For over 75,000-pound vehicles, the maximum HVUT is $550 per year. The taxes are lower for logging vehicles - vehicles primarily used for exclusively for transporting products harvested from the forest and is registered with the state agency as such.

The table below shows the taxes for logging and regular trucks:
Taxable Gross Weight Heavy Vehicle Use Tax Rate Logging Vehicle Rate
Below 55,000 lbs No Tax No Tax
55,000 to 75,000 lbs $100 plus $22 per 1000 lbs over 55,000 lbs $75 plus $16.5 per 1000 lbs over 55,000 lbs
Over 75,000 lbs $550 $412.50

For any vehicles placed into service after July, the taxes are prorated.

HVUT Exemptions:

There are a number of groups that receive exemptions from the HVUT, including:
  • The Federal Government
  • State or local governments, including the District of Columbia
  • The American Red Cross
  • Nonprofit volunteer fire departments, ambulance associations or rescue squads
  • Indian tribal governments (for vehicles used in essential tribal government functions)
  • Mass transportation authorities

There are also a number of vehicles exempted from the HVUT:
  • Vehicle not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
  • Qualified blood collector vehicles used by qualified blood collector organizations
  • Mobile machinery that is used for non- transportation purposes

Exempt carriers may be required to file tax forms with the IRS or notify the local department of motor vehicles (DMV) of the exempt status being claimed.

There are other vehicles that are exempt based on the number of miles it is driven:
  • Commercial vehicles traveling fewer than 5,000 miles annually
  • Agriculture vehicles traveling fewer than 7,500 miles annually

The above vehicles are called Suspended Vehicles, but must be reported to the IRS.

Why you must pay HVUT Form 2290?

The HVUT is a significant source of transportation funding in the U.S. In 2006 alone, the HVUT generated more than $1.4 billion in Federal Highway Trust Fund (HTF) revenue.

The Federal HTF protects the nation's investment in our transportation infrastructure. In 2007 alone, Federal HTF receipts topped $39.9 billion, with $34.9 billion dedicated to the HTF's Highway Account. The Federal HTF finances a broad spectrum of transportation investments, including:
  • Highway improvements (e.g., land acquisition and other right-of-way costs, preliminary and construction engineering, construction and reconstruction, resurfacing and restoration costs of roadways and bridges)
  • Highway and bridge maintenance activities
  • Highway law enforcement
  • Safety programs (e.g., driver education and training, vehicle inspection programs, enforcement of vehicle size and weight limits)
  • Congestion relief projects
  • Debt service
  • Administrative costs (e.g., research, engineering)

Investment in our nation's highway infrastructure helps:
  • Save lives, time and money
  • Reduce the number and severity of crashes for all kinds of vehicles
  • Enhance the ability of the entire community of emergency responders
  • Lower fuel and insurance costs
  • Increase mobility
  • Ease congestion
  • Decrease energy consumption
  • Boost air quality
  • Improve the efficient movement of goods
  • Raise business productivity
  • Strengthen the nation's economic productivity

Since the vast majority of all funds contributed by states to the Federal HTF are returned through highway fund apportionments, there is a direct incentive for state agencies to take necessary measures to enhance HVUT compliance.

Form 2290, Heavy Highway Vehicle Use Tax Return is available for electronic filing. The electronic version of Form 2290 will improve excise tax processing, expediterefunds, save personal resources (e.g., time & postage) and reduce preparation and processing errors. Schedule 1 will be available almost immediately (once your return is accepted by the IRS) through ExpressTruckTax.com- no more waiting for it to come in the mail!

Taxpayers filing Form 2290 reporting 25 or more vehicles for any taxable period are required form 2290 tax return through an IRS-approved software provider.

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