Category: Truck Tax

All About IRS Form 2290 (Truck Taxes)

What Is IRS Form 2290?
IRS Form 2290 exists as a way to pay Heavy Vehicle Use Taxes, or HVUT, which must be filed with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds. IRS Form 2290 also includes what is known as a Schedule 1, which is used to report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN). The Schedule 1 may also be used as proof of payment to register your vehicle in any state. Use the stamped Schedule 1 that was returned to you by the IRS for this purpose.

Who Must File?
You must file a Form 2290 and Schedule 1 for the tax period beginning on July 1st, and ending on June 30th, if a highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more. Any type of business entity may file a Form 2290 with the IRS.

How much is the Tax?
There are three different categories for HVUT rates for these vehicles. Vehicles Below 55,000 pounds do not have HVUT because they do not qualify as a heavy vehicle. Vehicles between 55,000 and 75,000 pounds owe $100, plus $22 per 1,000 pounds over 55,000 pounds. Finally, for vehicles that are over 75,000 pounds the maximum HVUT is $550 per year.

The gross taxable weight is calculated by adding the following:

  • Unloaded weight of vehicle, fully equipped for service.
  • Unloaded weight of any trailers equipped for service and customarily used in combination with the vehicle
  • Weight of the maximum load customarily carried on the vehicle and on any trailers customarily used in combination with the vehicle.

Who is Exempt?
Although it is rare, some Vehicles that fit the above description may be exempt from the HVUT and Filing requirements of Form 2290. To officially be exempt from filing Form 2290, the vehicle must be owned and operated by the following:

  • The Federal Government
  • The District of Columbia
  • state or local government
  • American National Red Cross
  • Non-Profit Volunteer Fire Department, Ambulance Association, or Rescue Squad
  • Indian Tribe Government (Only if the Vehicle is Used for essential Tribe or Government Function)
  • Mass Transportation Authority (Only if granted certain powers normally exercised by the state)
  • Qualified Blood Collector Vehicles
  • Mobile Machinery that meets specifications for a chassis

There are several providers of services that can help you E-File Form 2290 with the IRS, one such provider is www.expresstrucktax.com. They provide a very excellent service for all Truck Tax Needs.

Truck Tax (form 2290) Legislation Has Been Passed!

The U.S. Senate approved a piece of legislation that will extend the funding of the Federal Aviation Administration (FAA) as well as for federal highway programs. The funding for these programs would have ceased, had this extension not been passed.
This Transportation bill has been extended several times already, and it is fairly widely agreed upon that a more permanent piece of legislation is needed to regulate this industry. However, this extension will keep up to a million highway workers at work. A simple extension is better than letting the bill expiring, which would furlough thousands of workers as soon as the legislation expired.
This basically serves as a stop-gap measure that will also provide the government with the ability to collect taxes on airline ticket sales through the FAA. Earlier this week, the FAA incurred a partial shutdown for two weeks, which cost the government $400 Million in taxes associated with airline ticket sales.
The Senate was able to pass the pill with a large margin of 92-6. This was largely due to some last minute negotiations by Sen. Barbara Boxer. Sen. Boxer is the chairman of the Senate Public Works Committee, which oversees the highway programs. Boxer negotiated an agreement between Republican senators Rand Paul and Tom Coburn due to their concerns of wasteful spending. This aided to avoiding a last-minute obstacle to the passage, because the FAA funding is set to expire this Friday (September 16).
John Crawley, a reporter for Reuters, had the following to say regarding the current state of Capital Hill:
“It remains unclear ahead of an election year whether the House of Representatives, which approved the extensions earlier this week, and the Senate can come together on the bigger bills before the next renewals are due.
The charged political climate in Washington is largely fuelled by partisan divisions over spending, taxes and budget deficits. The transportation bills would require several hundred billion dollars in funding over several years.”
Although it may be difficult to foresee how our elected officials will work together in the future, it is nice to see a healthy negotiation to pass a bill that the American people need.
This is a positive step for the Trucking and Transportation Industry. Although it is not yet possible to file Heavy Vehicle Use Taxes with Form 2290, the folks at Express Truck Tax will be available to answer any questions and help drivers file those taxes. For more information, visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also chat online, or email any questions to support@ExpressTruckTax.com.   

IRS Form 2290: Heavy Vehicle Use Taxes

Any Heavy Vehicle operating on a public highway is subject to filing the Form 2290 with the IRS. Heavy Vehicle Use Taxes (HVUT) is imposed on all vehicles with a registered gross weight of 55,000 pounds or more. The gross taxable weight is calculated by adding the following amounts:

  • The unloaded weight of any trailers, fully equipped for service, and typically used in combination with the vehicle
  • The maximum weight of the load customarily carried on the vehicle and on any trailers customarily used in combination with the vehicle.
  • The unloaded weight of vehicle itself, fully equipped for service.

You may wonder what the IRS considers to be a taxable highway motor vehicle that is subject to the Heavy Vehicle Use Tax. The IRS considers taxable Highway Motor Vehicles to be any self-propelled motor vehicle that is designed to carry a load on public highways. Examples of such vehicles include trucks, truck tractors, as well as buses. The IRS does not usually consider vehicles like vans, pickup trucks, panel trucks, or similar sized vehicles because they do not typically meet the 55,000 pound threshold amount.  

There are three different categories for HVUT rates for these vehicles.

  • Vehicles Below 55,000 pounds do not have HVUT because they do not qualify as a heavy vehicle.
  • Vehicles between 55,000 and 75,000 pounds owe $100, plus $22 per 1,000 pounds over 55,000 pounds.
  • Finally, for vehicles that are over 75,000 pounds the maximum HVUT is $550 per year.

Express Truck Tax is authorized by the IRS to E-File Form 2290. This way you can get a stamped Schedule 1 in about 10 minutes. The file is electronically submitted to the IRS, and within minutes the file is processed by the IRS and sent back to the person filing. The form will then contain a watermark from the IRS as proof that it has been processed.

As anyone in the Transportation Industry will already know, the filing process for Heavy Vehicle Use Taxes (HVUT) will be a little bit different than normal this year. The Schedule 1 of the Federal Heavy Vehicle Use Tax (HVUT), which is part of the IRS Form 2290, has been extended to November 30 of 2011. It is also not possible to receive a receipt for the Form 2290 until after November 1st. This means that the majority of those filing this tax will not do so until November. However, Once it is available, the folks at Express Truck Tax will be able to help get those taxes taken care of in no time.

Senate Approves Highway Funding Extensions

On Thursday, September 15th, the U.S. Senate approved a piece of legislation that will extend the funding of the Federal Aviation Administration (FAA) as well as for federal highway programs. The funding for these programs would have been cancelled without this extension.  

The Transportation bill has been extended many times already, and a more permanent piece of legislation is needed. However, this extension will keep up to a million highway workers at work. A simple extension is better than letting the bill expiring, which would furlough thousands of workers as soon as the funding expired.  

This stop-gap measure will also provide the government with the ability to collect taxes on airline ticket sales through the FAA. The FAA incurred a partial shutdown for two weeks earlier this year which cost the government $400 Million in taxes associated with airline ticket sales.

The Senate was able to pass the pill with a large margin of 92-6. This was largely due to some last minute negotiations by Sen. Barbara Boxer. Sen. Boxer is the chairman of the Senate Public Works Committee, which oversees the highway programs. Boxer negotiated an agreement between Republican senators Rand Paul and Tom Coburn due to their concerns of wasteful spending. This aided to avoiding a last-minute obstacle to the passage, because the FAA funding is set to expire this Friday (September 16).

John Crawley, a reporter for Reuters, had the following to say regarding the current state of Capital Hill:

“It remains unclear ahead of an election year whether the House of Representatives, which approved the extensions earlier this week, and the Senate can come together on the bigger bills before the next renewals are due.

The charged political climate in Washington is largely fuelled by partisan divisions over spending, taxes and budget deficits. The transportation bills would require several hundred billion dollars in funding over several years.”


Although it may be difficult to foresee how our elected officials will work together in the future, it is nice to see a healthy negotiation to pass a bill that the American people need.  

This is a positive step for the Trucking and Transportation Industry. Although it is not yet possible to file Heavy Vehicle Use Taxes with Form 2290, the folks at Express Truck Tax will be available to answer any questions and help drivers file those taxes. For more information, visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also chat online, or email any questions to support@ExpressTruckTax.com.

House of Representatives Approves Extension of Transportation Bill

On Tuesday, September 13, 2011, the House of Representatives approved the extension of the Transportation Bill as well as continue programs for the Federal Aviation Administration (FAA).  With both parties focused on jobs and the economy, this bill has been viewed as a no-brainer by many.  However, it has been hard to predict what Congress will do as of late.

This legislation, H.R. 2887 was introduced to the House of Representatives by the Transportation Committee chairman, John Mica (R-FL), as well as other influential members of that sub-committee.  The response by the House was unanimous in support of the extension.

The current Transportation Bill has already been extended several times, and a new piece of legislation is needed, but this extension will help continue funding for this nations highways and keep up to a million people at work.  Rep. Mica understands this and made the following statement regarding a more permanent solution: “Unfortunately, this bill is the 22nd FAA extension and the 8th surface transportation extension. Congress has delayed passing a long-term FAA bill for over four years, and a surface transportation bill for two years. This action represents a last chance to roll up our sleeves and get transportation projects in America moving again.”

For a Senator’s perspective, when asked to comment on the decision, Sen. Frank Lautenberg of New Jersey stated: “The American people didn’t send us here to make unemployment worse and allow our roads to crumble—and that’s why we must act swiftly to extend this law,” he continued. “Instead of putting up roadblocks to this extension, I hope our colleagues will work with us to fix the economy, help Americans get back to work and keeps our country moving forward. Once we have passed this short-term fix, we need to complete work on a long-term bill that strengthens investment in our national transportation network to create jobs, maintain our roads and bridges, and invest in rail and transit to ease commutes.”

This is a positive step for the Trucking and Transportation Industry. Although it is still not possible to file Heavy Vehicle Use Taxes with Form 2290, the folks at Express Truck Tax will be available to answer any questions and help drivers file those taxes. For more information, visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also chat online, or email any questions to support@ExpressTruckTax.com.

The Transportation Bill Faces the Gridlock of Capital Hill

while most politicians love to talk about creating jobs for the American people, there is now a real opportunity to avoid thousands, if not close to a million, of American jobs being lost. The Transportation Bill that is currently in Congress funds this nation’s infrastructure. The current bill in place has already been extended many times, and many argue that a new piece of legislation should be created instead of simply extending this old bill. However, the time to act is now, and the simplest way to continue funding this nation’s highways and transportation projects is to extend the current legislation again.

Congressman Hank Johnson represents Georgia’s 4th congressional district and had the following to say regarding the Transportation Bill:

Cutting funding for infrastructure is no way to grow our economy or create jobs.  Republicans who threaten the highway bill are way off base. Short-sighted pandering to their tea party political activists may be easy, but it is deeply irresponsible.
Instead of threatening to slash federal infrastructure spending, we should be making bold, forward-looking investments in America’s future.
President Barack Obama is right on the money when he calls upon Congress to aggressively invest in America’s infrastructure. It’s a common-sense vision backed by both business and labor because it’s the right policy at the right time.

Congressman Johnson argues that extending this bill simply makes sense, and that it is a smart investment because it is literally investing in America. The United States’ aging infrastructure has caused our overall rank to fall from 15th to 24th in the past year according to The World Economic Forum’s Global Competitiveness Report. Countries like China, India, and Brazil are making larger investments in their nation’s infrastructure, while we are busy arguing over the idea of funding it at all.  

Although there is a tendency for intense gridlock in Washington, there is still good reason to believe that this bill will be extended due to the sheer necessity. Even if this is slightly delayed, it would have a harsh impact on the highway and transit system. This party politics is becoming something of a game in Washington where both parties refuse to negotiate until it is nearly too late.  

Once this is enacted, anyone wishing to File IRS Form 2290 for Heavy Vehicle Use Taxes will be able to file during the month of November. The IRS-Authorized e-file provider, Express Truck Tax, will be able to help any Truck Driver, Trucking Company, or Service Provider get their Excise & HVUT taken care of. To e-file through ExpressTruckTax.com it only takes a few minutes and can cost as little as $9.90. If you have any questions about the process, you can call them at 704-234-6005 begin_of_the_skype_highlighting            704-234-6005      end_of_the_skype_highlighting or send an email to support@ExpressTruckTax.com.

IRS Stamped Schedule 1 Form 2290

An IRS Form 2290 is not complete unless the Schedule 1 has officially been stamped by the Internal Revenue Service. The Form 2290 handles Heavy Vehicle Use Taxes, and the Schedule 1 is part of the IRS Form. To ensure that this is handled properly so that any Heavy Vehicle Use Taxes are reported and paid, there are several options. This form can be mailed, taken to the IRS directly, or the most efficient method: e-filing.  

Although there is not a way to e-file this tax through the IRS website, the IRS has authorized Express Truck Tax to file this return because they have passed the IRS Assurance Testing System (ATS) and/or Business Acceptance Testing (BATS) requirements for Software Developers of electronic business returns to the IRS.  

If you choose to mail the form to the IRS, it can take weeks for the IRS to respond with the official Stamped Schedule 1 in the mail. Because particularly if it is a busy time for the IRS. This is precious time that should not be wasted because the Stamped Schedule 1 is required in order to register the vehicle with the state DMV.

If you choose to actually deliver the form to the IRS office, you will be forced to wait in line for a representative to review the form and then stamp the Schedule 1. With this option, you are at the mercy of the IRS. The nearest office could be many miles away, and once you are there is no way to know how long it could take. People have reported that on a busy day at the IRS office, you may have to wait in line for as long as 6 hours.  

For these reasons it is easiest to use an online e-filing tool such as Express Truck Tax for your 2290 filing needs. Since it is authorized by the IRS for e-filing, that shows it is a trustworthy and reliable service.  Another benefit to using this particular service is that they have a team of Truck Tax experts that can take calls, emails, and online chats regarding any Truck Tax question you may have. For more information on the 2290 filing process, heavy vehicle use tax, IRS payment methods, etc visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also email any questions to support@ExpressTruckTax.com and the experts will respond within 24 hours.

Heavy Vehicle Use Taxes (IRS Form 2290) for Commercial Vehicles

A vehicle is considered to be commercial vehicle in the United States if it is titled or registered to a company. This all-encompassing definition includes vehicles in a fleet, company cars, as well as other vehicles used for business. Vehicles that are designed to carry more than 16 passengers are also considered to be a commercial vehicle.

Here are the qualifications for commercial vehicles

  • A company or corporation owns the title of the vehicle.
  • The vehicle is used for business purposes.
  • The vehicle is a leased vehicle and in the name of the financial institution that owns it.
  • The vehicle exceeds a certain weight and is therefore “classified” as commercial even though it may not be commercially used or commercially owned. A weight of 26,001 pounds or more is always considered to be commercial.
  • The vehicle is used to transport hazardous materials.

Commercial trucks are classified into different classes according to their gross weight:

1.   Class 1- GVWR:  from 0 to 6,000 pounds (0 to 2,722 kg)
2.   Class 2- GVWR:  from 6,001 to 10,000 pounds (2,722 to 4,536 kg)
3.   Class 3- GVWR:  from 10,001 to 14,000 pounds (4,536 to 6,350 kg)
4.   Class 4- GVWR:  from 14,001 to 16,000 pounds (6,351 to 7,257 kg)
5.   Class 5- GVWR:  from 16,001 to 19,500 pounds (7,258 to 8,845 kg).
6.   Class 6- GVWR:  from 19,501 to 26,000 pounds (8,846 to 11,793 kg)
7.   Class 7- GVWR:  from 26,001 to 33,000 pounds (11,794 to 14,969 kg)
8.   Class 8- GVWR:  above 33,000 pounds (14,969 kg)

If a Class 8 commercial vehicle weighs more than 55,000 lbs, it is subject to heavy vehicle use taxes. The tax is paid to the Internal Revenue Service (IRS) using the IRS Form 2290. Heavy Vehicle Use Tax is a federal tax. Individual states do not collect the tax. However, in order to properly register your vehicle with the state, you must present a Stamped Schedule 1 from the Form 2290 to the local DMV when registering the vehicle.

The official qualifications to be liable for heavy vehicle use taxes stipulate that a vehicle must have gross weight 55,000 lbs or more. The IRS defines taxable gross weight as the sum of:

  • The unloaded weight of a vehicle that is fully equipped for service
  • The weight of any unloaded trailers, equipped for service, and typically used with the vehicle
  • The maximum weight of the load customarily carried on the vehicle and on any trailers customarily used with the vehicle.

ExpressTruckTax.com is an IRS authorized E-File provider who can help you file form 2290 as well as keep secure online records of previously filed form 2290’s. For more information on the 2290 filing process, heavy vehicle use tax, IRS payment methods, etc visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also email any questions to support@ExpressTruckTax.com.


Obama Supports Transportation Bill to Save Jobs

President Barack Obama has once again urged Congress once more to extend the transportation bill, following a jobs report that was not very flattering of the American economy.  This message served as a warning that letting the current transportation bill expire would be an economic disaster that could be easily avoided.

Obama focused on the amount of jobs that would be furloughed and eventually removed if a decision could not be made in Congress. “Right away, over 4,000 workers would be furloughed without pay. If it’s delayed for just 10 days, we will lose nearly $1 billion in highway funding that we can never get back. And if we wait even longer, almost 1 million workers could be in danger of losing their jobs over the next year.” These jobs are literally left in the hands of Congress.  They can choose to extend the bill, or create a more long term solution, but action needs to be made regardless.

President Obama made a speech from the White House’s Rose Garden last week, in which he was joined by Transportation Secretary, Ray LaHood, as well as Richard Trumka, president of the AFL-CIO, and also David Chavern, the chief operating officer of the Chamber of Commerce. He gave Congress another warning at that time also, stating that letting the transportation bill expire at the end of the month would be “not acceptable” and “inexcusable.”

In his recent address, the president reiterated that thousands of workers and their families would be hurt if infrastructure projects like highway construction, bridge repair and mass transit systems were put on hold. Obama has previously spoken about renewing the transportation bill as a “no-brainer.” It is also important to note that Congress has renewed the bill seven times in the last two years, and as badly as Americans need jobs, not renewing it this time would be a grave mistake. Nonetheless, a new and sustainable bill would be the best option.

“But thanks to political posturing in Washington, they haven’t been able to extend it this time — and the clock is running out,” he said. Virginia, Minnesota and Florida are examples of states that have thousands of jobs on the chopping block, and the President argued that the decision to let the bill expire is “completely avoidable.”

“This isn’t a Democratic or a Republican issue — it’s an American issue,” he said. The president also mentioned that a group of 128 Democratic and Republican mayors have written to Congress, urging their representatives to pass the extension.

Obama also added a statement that nicely summarizes the heart of the issue: “There’s a lot of talk in Washington these days about creating jobs. But it doesn’t help when those same folks turn around and risk losing hundreds of thousands of jobs just because of political gamesmanship. We need to pass this transportation bill and put people to work rebuilding America.”

To see a video of Obama’s address urging the passage of the bill, you can check it out here. This Information has been provided by the Truck Tax Team at www.ExpressTruckTax.com.

President Barack Obama Pushes for the Renewal of Transportation Bills

On Wednesday, August 31, 2011 at the Rose Garden, President Barack Obama spoke about the pending Transportation Bill currently in Congress to a large gathering of highway workers. He was joined by Transportation Secretary, Ray LaHood, as well as Richard Trumka, president of the AFL-CIO, and also David Chavern, the chief operating officer of the Chamber of Commerce.

Among other things, the main focus of President Obama’s speech revolved around the necessity of renewing the Transportation Bill that is currently set to expire September 30. The primary arguments for extending the bill were that not extending it would cost up to a million jobs of hard working highway workers and extending the bill would also bring much needed tax revenue to fund road repairs and maintenance.

“Now is the time for Congress to extend the transportation bill, and keep our workers on the job. Now is the time to put our country before party and give certainty to the people who are trying to get by. There’s work to done. There are workers ready to do it. That’s why I expect Congress to act immediately.” said the President.

Video Link: http://www.c-spanvideo.org/program/ExtensionofTr