IRS Form 2290 is filed for Heavy Vehicle Use Tax (HVUT). It is required for highway motor vehicles that have a gross taxable weight of 55,000 pounds or more.
IRS Form 2290 also includes Stamped Schedule 1, which is used as proof of HVUT payment to register your vehicle in any state.
Anyone with a heavy highway motor vehicle registered in their name with a gross taxable weight of 55,000 pounds or more must file Form 2290 online and pay the HVUT.
Typically, owners of vans, pickup trucks, panel trucks and similar trucks are not required to e-file Form 2290 or pay HVUT on these smaller trucks. Trucks that are used for 5,000 miles or less (7,500 for agricultural trucks) are also excluded from HVUT.
Click here to learn more about IRS Form 2290 Late Filing Penalties & Interest.
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There are three different categories of HVUT rates. Vehicles under 55,000 pounds do not have to e-file Form 2290 online or pay HVUT. Vehicles between 55,000 and 75,000 pounds owe $100, plus $22 for every 1,000 pounds over 55,000 pounds. Finally, for vehicles that are over 75,000 pounds, the maximum HVUT amount is $550 per year.
The gross taxable weight is calculated by adding the following:
- Unloaded weight of the vehicle, fully equipped for service.
- Unloaded weight of any trailers equipped for service and customarily used in combination with the vehicle.
- A maximum weight load customarily carried on the vehicle and on any trailers customarily used in combination with the vehicle.
Generally, the annual taxable period begins on July 1st of the current year and ends on June 30th of the following year. For vehicles that are in use at the beginning of the tax period, your Form 2290 deadline is usually August 31. For 2019, the due date is September 3.
The due date for a partial period return depends on the month you first use your vehicle. If you place a new truck on the road during any month other than July, you are liable for HVUT on it, but only for the months it was in service. You must e-file Form 2290 online for these trucks by the last day of the month following the month the vehicle was first used on public highways.
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Although it is rare, some vehicles may be exempt from the HVUT and IRS Form 2290 requirements.
To officially be exempt from filing IRS 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
- Native American Tribe Government (only if the vehicle is used for essential tribe or government functions)
- 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