Author: Santamarina Joseph

Any individual buying or using a heavy duty truck must file and pay the Heavy Duty Trucks Road Tax. The filing process involves filling out Form 2290. You can use online software to fill it out and get it done in just a few minutes.

Make sure to have the Vehicle Identification Numbers of any vehicles you are filing for. If the truck(s) you’re filing for will travel 5,000 miles or less during the tax period (July to June of the next year), a tax refund can be claimed by the filer. That also applies if the heavy highway vehicle was destroyed, stolen or sold during the tax period. Claiming the refund requires a different form. Some online programs will even help tax payers file for their refund.

There are different tax rules for different types of trucks–depending on the weight and what the truck is being used for. The taxable gross weight is 55,000 pounds or higher in most cases. Refer to Form 2290 or your online tax software for help with your particular truck.

Some online programs offer bundles that will let you file forms for hundreds of trucks for one price. This is useful if you have trucks that aren’t going on the road till later in the year.

IRS Schedule 1 Form 2290 is used to pay Heavy Highway Vehicle Use Tax (let’s call it HVUT for short). Those that need to pay HVUT can do so online through an IRS authorized e-filer. Online filing is mandatory when filing for 25 vehicles or more. Even if you don’t have a lot of vehicles, the IRS still recommends that file online. Make sure you use a secure and authorized online e-filer. The government uses the money received from the taxes to help maintain and improve roads/

Peak season for paying your HVUT starts in July. Taxes can be paid through June of the next year.

Here’s some of the information you’ll need when you file.
-Name and company information
-Vehicle Identification Numbers
-Number of vehicles
-Gross weight of the vehicles

You’ll need more info than that of course, but the form isn’t hard to fill out, especially if you’re using helpful online software that will get you through the process step by step. You can even use the online software to send your payment in.

Tax 2290 Info
The 5 Ws of Form 2290

What is Form 2290?
Form 2290 is the form used to file a Heavy Highway Vehicle Use Tax Return. It is required for highway motor vehicles that have a taxable gross weight of 55,000 pounds or more.

Who files Form 2290?
If a taxable highway motor vehicle is registered (or required to be registered) in your name at the time of its first use and the vehicle has a taxable gross weight of 55,000 pounds or more. This goes for individuals, limited liability companies, corporations, partnerships, or other organizations.

Why file Form 2290?
You’re required to file Form 2290 with the IRS for highway motor vehicles that have a taxable gross weight of 55,000 pounds or more.

When is Form 2290 filed?
Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current tax period, which begins on July 1, 2010 and ends on June 30, 2011. The IRS provides this example:

John uses a taxable vehicle on July 1, 2010. John must file Form 2290 by August 31, 2010 for the period beginning July 1, 2010, through June 20, 2011. To figure the tax, John would use the amounts on Form 2290, page 2.

Where to file Form 2290
The IRS encourages all filers to file electronically, though it is required of those reporting 25 or more vehicles.

What qualifies as a “highway motor vehicle”?
The IRS says a highway motor vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not that vehicle is also designed to perform other functions. Examples include trucks, buses and truck tractors. For the most part, vans and pickup trucks are not subject to this tax because their taxable gross weight is usually less than 55,000 pounds.

What qualifies as a “public highway”?
Any rod in the United States that is not a private roadway. That includes federal, state, county and city roads.

Are there any vehicles exempt from filing Form 2290?
Yes. Vehicles operated by:
-The Federal Government
-The District of Columbia
-A state or local government
-The American National Red Cross
-A nonprofit volunteer fire department, ambulance association , or rescue squad
-An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function
-A mass transportation authority created under a statute that gives it certain powers normally exercised by the state
-A qualified blood collector vehicle
-Mobile machinery that meets the specifications for a chassis

Who files when a vehicle is dual registered?
If a taxable vehicle is dual registered to an owner and another person, the owner is liable for the tax and must file Form 2290.

What is the Taxable Gross Weight?
The taxable gross weight of a vehicle (except buses) is the total of
-The actual unloaded weight of the vehicle fully equipped for service
-The actual unloaded weight of any trailers equipped for service usually used with the vehicle
-The weight of the maximum load usually carried on the vehicle and on any trailers usually used with the vehicle.

What is the Taxable Gross Weight for buses?
It’s the bus’ actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Can I pay my tax online?
Yes. If you’re filing electronically, you can pay the IRS using Electronic Funds Withdrawal, or with the Electronic Federal Tax Payment System