HVUT - Heavy Vehicle Use Tax

Fleet owners operating heavy vehicles with more than 55,000 pounds of weight on public highways requires to pay the HVUT annual tax to IRS. The taxable weight of the vehicle is determined by considering the below:

  • 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 form 2290?

Fleet owners must file Form 2290 to pay the HVUT tax annually to the IRS, and the IRS returns with a stamped Schedule 1 copy. The owners must submit the payment proof to the state authorities with registration renewal.

What is required for form 2290?

You need the below information available to complete Form 2290,

  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Each vehicle’s Taxable gross weight.

When to file form 2290?

File the Heavy Vehicle Use Taxes in the tax period starting from July 1st through June 30th and file the annual renewal form by August 31st of each year.

How to file form 2290?

Electronically: E-File 2290 through any electronic return originators (ERO) or any IRS approved e-file service provider such as ExpressTruckTax.com. For more information on e-file, visit the IRS website www.irs.gov/trucker.

File Form 2290 Now

Paper: Mail the completed Form 2290 to the IRS if not filed electronically. Mail the Form 2290-V and your check/money order along with Form 2290 if not paid using EFTPS or credit/debit card.

Where to File

If not filing electronically, mail Form 2290 to below address:

Form 2290 with full payment

Internal Revenue Service,
P.O. Box 804525,
Cincinnati, OH 45280-4525.

Form 2290 without payment due or using EFTPS

Internal Revenue Service,
Cincinnati,
OH 45999-0031.

Penalties

Penalties for not filing the IRS Form 2290 by August 31st are 4.5% of the total tax due assessed up to 5 months. The penalty for HVUT late filers are 0.5% of the total tax due and 0.54% of additional interest charges per month.