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