HVUT - Heavy Vehicle Use Tax

What is HVUT?

HVUT is the Heavy Vehicle Highway Use Tax assessed annually from the truckers for operating heavy motor vehicles on public highways with a registered gross weight equal to 55,000 pounds or greater. The taxable gross vehicle weight is computed 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 report the HVUT tax annually to the IRS and get a stamped Schedule 1 copy from the IRS in return. The receipt is required to submit with the registration renewal to the appropriate state authorities.

What is required?

The information required to file Form 2290 are,

  • Business Name and Address.
  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Each vehicle’s Taxable gross weight.
  • Routing Number and Account Number for Direct Debit payment.

When to File?

The annual tax period to report the HVUT and file 2290 begins on 1st July and ends on 30th June. The tax period for the Annual renewal of Form 2290 is due by August 31st of each year. For New Vehicles, file 2290 form by the last day of the month following the month of the vehicle’s first use.

How to File?

Electronically: To file Form 2290 electronically, you can file it through any Electronic Return Originators (ERO) or with any IRS authorized e-file provider like Express2290.com.

E-file your Heavy Vehicle Use Tax with Express2290.com fast, most secure, and fault free with no manual tax calculations.

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Paper: To file using paper, mail the Form 2290 to the address shown below:

Form 2290 with full payment

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

Form 2290 without payment due or using EFTPS or by credit/debit card

If the tax not paid through the Electronic Funds Transfer(EFT) or Electronic Federal Tax Payment System (EFTPS), mail Form 2290-V along with your check or money order with Form 2290.

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

Penalties:

You have to pay the penalties if you fail to file the IRS Form 2290 by August 31st and the penalty is equal to 4.5% of the total tax due. Late filers penalty is equal to 0.5% of total tax due and additional interest charges of 0.54% per month.