Heavy Vehcle Use Tax - IRS HVUT Form 2290 Online Filing

Text/HTML

HVUT – Heavy Vehicle Use Tax Return Form 2290

Text/HTML

HVUT

Text/HTML

What is HVUT?

HVUT, the federal highway vehicle use tax is an annual tax fee assessed on heavy vehicles that use public highways for transportation with gross taxable weight 55,000 pounds or more. If you are an owner of the taxable heavy highway vehicle or a fleet of vehicles then you must e-file IRS Form 2290 and must receive the stamped Schedule 1 from the IRS as a proof of your HVUT payment. The taxable vehicle gross weight is determined by summing the following.

  • Actual unloaded weight of the heavy weight vehicle fully geared up for service
  • Actual weight of semitrailers or trailers that are equipped for service and regularly used with the heavy vehicle and,
  • The maximum weight carried customarily on the vehicle and the maximum weight carried by the trailers or semitrailers along with the heavyweight vehicle.

The gross taxable weight of the vehicle is the base to fix the HVUT tax rates. If the gross weight of a taxable vehicle is in between 55,000 to 75,000 lbs, the HVUT is $ 100 plus $ 22 per 1,000 pounds over 55,000 lbs. If a taxable vehicle is more than 75,000 lbs, the HVUT is $ 550 per tax year. This can be illustrated in the below table.

Taxable Vehicle Gross Weight HVUT Rates

Below 55,000 lbs

No Tax

Between 55,000 - 75,000 lbs

$ 100 plus $ 22 per 1,000 pounds over 55,000 lbs

Over 75,000 lbs

$ 550

Many numbers of groups and vehicles are exempted from the HVUT which are discussed under the suspended vehicles section. IRS Heavy vehicle use tax is the primary source of transportation funding in the U.S. that assists in developing the road infrastructure and for maintenance. The collected truck tax revenue is dispersed among the states based on the tax calculations.

Who Must Pay The HVUT?

The Heavy Vehicle Use Tax period starts from 1st July to June 30th of next year. When a person needs to register or registered a taxable highway Vehicle in their name under state, district of Canadian, Columbia or Mexican law during the first use of the vehicle, you must figure and pay HVUT to the IRS. Here the 'person' may be a corporation, individual, limited liability company (LLC), partnership or any other type of organization (including charitable, non-profit, educational institutions, trusts etc).

Acceptable Proofs of HVUT Payment

The acceptable proof of HVUT payments can be any one of the following

  • IRS Schedule 1(Form 2290) stamped “received” by the IRS copy.
  • IRS Schedule 1 (Form 2290) without stamp receipt copy and proof of payment. Here the proof of payment is the cancellation check used to pay the HVUT tax.
  • IRS Stamped Schedule 1 (Form 2290) received from the IRS, which has “IRS e-file” logo and the “Received date”. When the filing is done electronically this is considered as a proof of payment.

Note: If you have more than 25 vehicles with vehicle gross weight over 55,000 pounds, you must e-file HVUT Form 2290 to the IRS.