ExpressTruckTax Blog

Friday, July 30, 2010

Filing your HVUT forms

IRS Schedule 1 Form 2290 is used to pay Heavy Highway Vehicle Use Tax (let's call it HVUT for short). Those that need to pay HVUT can do so online through an IRS authorized e-filer. Online filing is mandatory when filing for 25 vehicles or more. Even if you don't have a lot of vehicles, the IRS still recommends that file online. Make sure you use a secure and authorized online e-filer. The government uses the money received from the taxes to help maintain and improve roads/

Peak season for paying your HVUT starts in July. Taxes can be paid through June of the next year.

Here's some of the information you'll need when you file.
  • Name and company information
  • Vehicle Identification Numbers
  • Number of vehicles
  • Gross weight of the vehicles
You'll need more info than that of course, but the form isn't hard to fill out, especially if you're using helpful online software that will get you through the process step by step. You can even use the online software to send your payment in.
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Wednesday, July 28, 2010

The 5 W's of filing HVUT

What is Form 2290?
Form 2290 is the form used to file a Heavy Highway Vehicle Use Tax Return. It is required for highway motor vehicles that have a taxable gross weight of 55,000 pounds or more.

Who files Form 2290?
If a taxable highway motor vehicle is registered (or required to be registered) in your name at the time of its first use and the vehicle has a taxable gross weight of 55,000 pounds or more. This goes for individuals, limited liability companies, corporations, partnerships, or other organizations.

Why file Form 2290?
You're required to file Form 2290 with the IRS for highway motor vehicles that have a taxable gross weight of 55,000 pounds or more.

When is Form 2290 filed?
Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current tax period, which begins on July 1, 2010 and ends on June 30, 2011.

The IRS provides this example:

John uses a taxable vehicle on July 1, 2010. John must file Form 2290 by August 31, 2010 for the period beginning July 1, 2010, through June 20, 2011. To figure the tax, John would use the amounts on Form 2290, page 2.

Where to file Form 2290
The IRS encourages all filers to file electronically, though it is required of those reporting 25 or more vehicles. You can get your filing done at and save time and money.
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Monday, July 26, 2010

HVUT Common Questions

Need some help with your 2290 filing? The experts at have the answers to all your questions.

What qualifies as a "highway motor vehicle"?
The IRS says a highway motor vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not that vehicle is also designed to perform other functions. Examples include trucks, buses and truck tractors. For the most part, vans and pickup trucks are not subject to this tax because their taxable gross weight is usually less than 55,000 pounds.

What qualifies as a "public highway"?
Any rod in the United States that is not a private roadway. That includes federal, state, county and city roads.

Are there any vehicles exempt from filing Form 2290?
Yes. Vehicles operated by:
  • The Federal Government
  • The District of Columbia
  • A state or local government
  • The American National Red Cross
  • A nonprofit volunteer fire department, ambulance association , or rescue squad
  • An Indian tribal government but only if the vehicle's use involves the exercise of an essential tribal government function
  • A mass transportation authority created under a statute that gives it certain powers normally exercised by the state
  • A qualified blood collector vehicle
  • Mobile machinery that meets the specifications for a chassis
Who files when a vehicle is dual registered?
If a taxable vehicle is dual registered to an owner and another person, the owner is liable for the tax and must file Form 2290.

What is the Taxable Gross Weight?
The taxable gross weight of a vehicle (except buses) is the total of
  • The actual unloaded weight of the vehicle fully equipped for service
  • The actual unloaded weight of any trailers equipped for service usually used with the vehicle
  • The weight of the maximum load usually carried on the vehicle and on any trailers usually used with the vehicle.
What is the Taxable Gross Weight for buses?
It's the bus' actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Can I pay my tax online?
Yes. If you're filing electronically, you can pay the IRS using Electronic Funds Withdrawal, or with the Electronic Federal Tax Payment System
Read More »

Friday, July 23, 2010 now accepts filing for 2010 Tax Year


Good news everyone! is now providing e-filing services for Heavy Vehicle Use Taxes for 2010.

As the name implies, has everything you need to keep you rolling when it comes to IRS Form 2290. It's got a slick and intuitive interface that makes filing your forms easy, tons of contextual help windows, and expert customer support through email, chat and phone, based outside the Queen City (that’s Charlotte, NC).

You can file your 2290 form in minutes and receive your Schedule 1 in not time. It doesn't stop at 2290 though. You can e-file an 8849 Form too--they'll even fill it out for you while you file your 2290 form!

They offer self-service, and full service, meaning you can register and file yourself, or have them take care of the filing. Got a lot of trucks? The IRS has a mandate that you must e-file if you have more than 25 trucks. There's no need to enter them in one by one with You can upload them using an Excel file, and keep on trucking. has dozens of flexible pricing options to fit your business, plus support for tax preparers—if you’re a tax professional you can take advantage of deep discounts and special pricing plans. Whether you’ve got a single truck, or a fleet of thousands, Express Excise has you covered. Express Excise was built by one of the most talented teams in the industry—no one has more experience in HVUT e-filing!

Read More »

Monday, July 12, 2010

Why file?

What's the purpose of Form 2290 and why should you file it? Here are some of
the reasons you may need to file, straight from the IRS:
  • Figure and pay the tax due on highway motor vehicles used during the period
    with a taxable gross weight of 55,000 pounds or more.
  • Figure and pay the tax due if, during the period, the taxable gross weight of a
    vehicle increases and the vehicle falls into a new category. See the
    instructions for line 3 on page 5.
  • Claim suspension from the tax when a vehicle is expected to be used 5,000
    miles or less (7,500 miles or less for agricultural vehicles) during the period.
  • Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or
    used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
  • Report acquisition of a used taxable vehicle for which the tax has been

Use Schedule 1 (Form 2290):
  • To report all vehicles for which you are reporting tax (including an
    increase in taxable gross weight) and those that you are reporting
    suspension of the tax by category and vehicle identification number (VIN).
  • As proof of payment to register your vehicle(s) (unless specifically
    exempted) in any state. Use the Schedule 1 stamped and returned to you
    by the IRS for this purpose.
Read More »

Saturday, July 10, 2010

E-filing your Form 2290 is as easy as 1-2-3!

1. Gather your information.
This includes your company address, the trucks you're filing for and the VIN of each truck.

2. Register and login with an IRS authorized e-filer.
They'll help you get through the process faster, and when you e-file,
you get a quicker response from the IRS.

3. File your form, then come back for more! If you have
other forms to file, like an 8849, chances are you'll be able to do that
online as well. You could take care of all your filing needs in one
Read More »

Friday, July 9, 2010

What you'll need to file Form 8849

-Name and address. Make sure it is accurate and matches what the IRS has on file.
-P.O. Box. If your post office does not deliver mail to
your street address, show your P.O. box number instead. If you have a
foreign address, enter the information in the following order: city,
state or province, country, then the postal code.

-Taxpayer Identification Number. Enter your Employer Identification
Number. If you are not required to have an EIN, enter your social
security number. An incorrect or missing number will delay processing of
your claim.
Read More »

Thursday, July 8, 2010

Form 8849 Facts

Form 8849 is used to claim a refund of excise taxes. Here are some quick
facts, brought to by the IRS.

-You can e-file Form 8849 with most IRS authorized e-file providers
-Use Schedules 1, 2, 3, 5, and 8 to claim certain fuel related refunds such
as nontaxable uses (or sales) of fuels.

-You are not required to claim a refund; however, if you do so you must
provide all the information requested on Form 8849 in order for your
refund to be processed properly.

-If a claim was not made for any gallons during the income tax year on Form
8849, an annual claim may be made. Generally, an annual claim is made
on Form 4136.
Read More »

Wednesday, July 7, 2010

The E-File Checklist

Using a website or online software to e-file your Excise tax? Look for these things first:
-An IRS authorized e-file provider logo
-A secure, encrypted site (indicated by https URL) to keep your information safe
-Security certification from a third party internet security company
-Updated Privacy Policy and Terms of Use documents
-A phone number and physical address
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Tuesday, July 6, 2010

Pros of E-filing

There are a lot of pros to e-filing
your Form 2290. First and foremost, the chance for errors is much lower,
and if any are made, you can correct them easier and faster than

is the only way you'll receive confirmation from the IRS that your form
was received. You won't hear anything back if you do it on paper, which
could lead to late penalties if you're denied and don't know it. Also,
if you're filing for a large number of taxable heavy trucks--more than
25--the IRS requires it.

out this quote, straight from IRS Excise Tax Program Director Ricky

should take advantage of the benefits of filing Form 2290
electronically. This really isn’t new. Most taxpayers file and pay their
personal federal income taxes using a computer and this is no
different. The best part of 2290 e-file is that taxpayers will receive
their Schedule 1 almost immediately."

The American Jobs Creation Act requires that any taxpayer who
files a Form 2290 return with respect to 25 or more vehicles for any
taxable period shall file such returns electronically.

Some e-file sites will send you an
email confirmation when your filing is finished. In addition to email
confirmation, you can also count on IRS authorized e-filers to provide
support, in case you hit any speed bumps along the way.

security, specialized knowledge; important in driving and important and
filing. An IRS authorized e-filer can provide that for you.
Read More »

Friday, July 2, 2010

HVUT Taxation Period

It’s all about the taxation period! From July to June of the following year.

For the most part the federal Heavy Vehicle Use Tax Form 2290 is self-explanatory. You’ll need to:

Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.

If the vehicle is expected to be used 5,000 miles or less--or 7,500 miles for agricultural vehicles--claim suspension from the tax.

You can claim a credit for tax paid on a vehicles that were destroyed, stolen, sold or used less than 5,000 miles.

For more information, and to easily file your form. Use online tax filing software.
Read More »

ExpressTruckTax Blog

E-file your HVUT Form 2290 with ExpressTruckTax.