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Federal Heavy Vehicle Use Tax

HVUT

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When registering the vehicle with gross weight of 55,000 pounds or more, the owner of the vehicle needs to present the proof of payment of Heavy Vehicle Use Tax enforced by the Internal Revenue Code, 26 U.S.C 4881, to the County Treasurer before the registration of the vehicle.

The payment of the Heavy Vehicle Use Tax is done to the IRS either electronically or made in person at any of the Internal Revenue Service location.

Proof of payment is not required if there is evidence of ownership, which indicates the ownership of the vehicle that has been transferred to the other person during the prior 60 days. But you need to file Form 2290 properly with the IRS before the due date and receive the Stamped Schedule 1.

For further queries and guidance contact IRS Taxpayer Assistance Centers which offer more assistance with the HVUT requirements on basis of appointment. To make an appointment, call 844 545 5640 available from Monday – Friday, Timing 7 a.m. to 7 p.m.

More Information about Federal HVUT

  • Federal Heavy Vehicle Use Tax is compulsory for the heavy vehicles with gross weight 55,000 lbs or more.
  • Federal Excise Tax is due from July 1st to June 30th. Pay the Federal Excise Tax by the due date of August 31st of every year.
  • File electronically when you are filing for 25 or more heavy highway vehicles.
  • Claim the suspension of tax, when the federal Heavy highway vehicle has travelled less than 5,000 miles. (7,500 miles for agricultural vehicles).
  • When you acquire a Federal Heavy vehicle to use on the highways, pay the tax return for the vehicles by the end of the following month, when the vehicle was purchased.
  • In order to comply with the registration rules, pay the Federal Heavy Vehicle Use Tax under the name of the truck or the registrant of the vehicle.
  • You cannot use the third party copies of federal HVUT taxes any longer. In case of sale or destruction of the heavy vehicle, the tax can be transferred to a new vehicle.
  • When the vehicle is sold or destroyed before June 1st, you can claim the credit for the paid tax on the next Form 2290 tax filing can claim a refund of the tax using the Form 8849.

In order to complete the Federal Heavy Vehicle Use Tax, you need to have the following such as Vehicle Identification Number (VIN), Employer Identification Number (EIN) or the gross weight of the heavy highway vehicle. Ensure to provide the correct details, on basis of the gross weight of the vehicle’s category the Federal HVUT tax is calculated.