HVUT, Heavy Vehicle Use Tax is a federal excise tax paid by the truck owners annually on heavy vehicles whose gross weight of 55,000 pounds and more. Inter-state and intra-state registered vehicles pay 2290 truck tax.
The American Association of State Highways Official discovered the Heavy Vehicle Use Tax (HVUT) filing since late 90's as the heavyweight trucks caused damages to the public highways. Based on the reports, it stated that a truck caused damage on the roads more than 160,000 times than a car.
What is Heavy Vehicle Use Tax?
Heavy Vehicle Use Tax (HVUT) is an annual fee levied on heavyweight vehicles that use public highways for transportation with gross weights of about 55,000 pounds and more. In order to file Form 2290 HVUT returns, the gross taxable vehicle weight is determined by summing up 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.
In order to understand the Gross weight of the taxable vehicle and Heavy Vehicle Use Tax rates, refer the table below:
|Taxable Vehicle Gross Weight
Below 55,000 lbs
No HVUT tax
Between 55,000 - 75,000 lbs
$ 100 plus $ 22 per 1,000 pounds over 55,000 lbs
Over 75,000 lbs
Who Must File Heavy Vehicle Use Tax (HVUT)?
In order to file the HVUT returns, the heavyweight vehicle needs to be registered in the name of the vehicle owner under "State, District of Columbia, Mexican or Canadian" law during the time of first use of the vehicle. A Limited Liability Company, Partnership, Individual, Corporation or any other type of organization are liable to file Form 2290. Here, another type of organization can include charitable, nonprofit, educational institution etc.
Suspended Vehicles from HVUT
Heavy Vehicle Use Tax (HVUT) is applicable for the heavyweight vehicles, which exceeds 55,000 pounds. But all the vehicles that use public highway are not weighted heavy. For that purpose, there is a category suspended vehicles where the normal vehicles do not exceed 5,000 miles or more on the public highway (7,500 miles for agricultural vehicles). These vehicles need not file their HVUT taxes but they need to declare the status of the vehicle to the IRS. Failing to inform the IRS will attract IRS penalties and interest during the DOT inspections.
How to Categorize Your Vehicle as Suspended?
- When the vehicle covers annual miles less than 5,000 miles
- When the vehicle is used for an agricultural purpose and does not cross 7,500 miles annually.
- When the vehicle is not used as a highway motor vehicle
- If the vehicle is qualified blood collector vehicle for the blood banks and other organizations
Filing Heavy Vehicle Use Tax Returns - Exempted Vehicles
A particular set of vehicles are exempted from reporting the HVUT returns among the heavy vehicles. They no need to file their Form 2290 and no need to report the same to the IRS. The lists of the vehicles that are exempted from filing IRS 2290 Form are:
- The American Red Cross.
- The Federal Government
- Mass transportation authority (certain conditions applied).
- Indian tribal governments (For carrying out tribal government functions)
- Government and charitable institutions
Still, the Government and charitable institutions have access to a heavy vehicle to send out medical needs and fire engines; they do not qualify for the same. These trucks also carry food relief missions. Vehicles used for agricultural purpose comes under this category, as they transmit agricultural goods, which are exempted from filing HVUT returns irrespective of the miles.
Importance HVUT and Its Usage
Apart from the betterment of the public highways, the tax of HVUT is used in multiple ways which are listed below:
- Cost to the administration (e.g., research, engineering)
- Debt service
- Highway law enforcement
- Improvement of Highway (e.g., Land acquisition, preliminary construction and maintenance of the road, construction and reconstruction of roads, regular resurfacing and restoration of highways if there is any damage occurred)
- Regular maintenance for highways and bridges
- Relief from traffic congestion
- Vital knowledge sharing sessions (driver education and training programs, vehicle inspection programs, enforcement of vehicle size and weight limits)
How to Report Heavy Vehicle Use Tax Form 2290?
Heavy Vehicle Use Tax (HVUT) Returns are generally reported in two methods, the taxpayer can pick any of the methods to report truck taxes to the IRS. If you are reporting more than 25 vehicles then you need to e-file Form 2290 as recommended by the IRS.
- Manual Paper filing of Form 2290
- E-filing Form 2290
It is always wise to e-file Form 2290 online with Etax2290 as you can retrieve the filing history, save, and download the Stamped Schedule 1 at any time. You can save a lot of effort and time while you e-file Form 2290. Etax2290 processes your application on time, transmits to the IRS and you will receive the stamped Schedule 1 in minutes.
Essential Documents for Filing HVUT Form 2290
- Employer Identification Number (EIN) also referred as Federal Tax Identification Number used to identify every business is vital while filing the HVUT tax. Without a valid EIN, you cannot file the Form 2290 with the IRS. You can register and get the EIN from the IRS free.
- Vehicle Identification Number (VIN) contains the details about the vehicle and has a unique code to identify the vehicle.
- The taxable gross weight of the vehicle.
- Vehicle purchase date and first used date on the public highway.
- In case of a suspended vehicle, the total mileage expected to drive for the tax year.
If you are e-filing IRS 2290 Form, you need to have the soft copy of those above documents. When you are e-filing truck taxes ensure that you are choosing an IRS authorized e-file service provider etax2290.com. As we have completed a decade in the field by satisfying our customers. We ensure our customers get stamped Schedule 1 faster when compared to another filing with our 24 / 7 customer support team.