ExpressTruckTax Blog

Tuesday, April 26, 2011

What is HVUT- IRS Form 2290?


What is HVUT?
The Heavy Vehicle Use Tax, or HVUT as it is commonly referred to as, is the fee imposed by the IRS annually on heavy vehicles that operate on public highways at registered gross weights equal to or exceeding 55,000 pounds.

The taxable gross weight of a vehicle is determined by adding the following:

  • The actual unloaded weight of the vehicle, when it is fully equipped for service
  • The actual unloaded weight of any trailers or semitrailers fully equipped for service normally used in addition to the vehicle
  • The weight of the maximum load that can be carried on the vehicle and on any trailers or semitrailers typically used with the vehicle
  • For Buses, The taxable gross weight is its actual unloaded weight fully equipped for service in addition to 150 pounds for each seat provided for passengers and driver.
The Tax Calculations:
The tax year for Form 2290 starts in July and ends in June of the next year. If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100, plus $22 per thousand pounds over 55,000 pounds. For over 75,000 pound vehicles, the maximum HVUT is $550/ year. The taxes are lower for logging vehicles.  Logging Vehicles are vehicles which are primarily used for transporting products harvested from the forest and is registered with a state agency as such.

Taxes are prorated for any vehicles placed into service after the month of July.

HVUT Exemptions:
There are a number of groups that receive exemptions from HVUT.  Such as:

  • Federal Government
  • State & Local governments, including the District of Columbia
  • The American Red Cross
  • Nonprofit volunteer fire departments, ambulance associations or rescue squads
  • Indian tribal governments (for vehicles used in essential tribal functions)
  • Mass transportation authorities
There are also a number of vehicles exempted from the HVUT:
  • Any vehicle not considered to be a highway motor vehicle — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway use, and non-transportation trailers and semi-trailers
  • Qualified blood collecting vehicles used by qualified blood collector organizations
  • Mobile machinery that is used for non-transportation purposes
Exempt carriers may be required to file tax forms with the IRS or notify the local department of motor vehicles (DMV) of their exempt status

There are other vehicles that are exempt based on the number of miles it is driven: The above vehicles are called Suspended Vehicles, but must be reported to the IRS.

What is the Purpose of HVUT?
The HVUT is a significant source of transportation funding in the U.S. In 2006 alone, the HVUT generated more than $1.4 Billion in Federal Highway Trust Fund (HTF) revenue.

The Federal HTF protects America's investment in its transportation infrastructure. In 2007 alone, Federal HTF receipts were $39.9 Billion, with $34.9 Billion dedicated to the HTF's Highway Account. The Federal HTF finances a wide spectrum of transportation investments which include:
  • Highway improvements (e.g., land acquisition, other right-of-way costs, preliminary and construction engineering, construction and reconstruction, resurfacing and restoration costs of roadways and bridges)
  • Highway and bridge maintenance
  • Highway law enforcement
  • Safety programs (e.g., driver education and training, vehicle inspection programs, enforcement of vehicle size and weight limits)
  • Congestion relief projects
  • Administrative costs (e.g., research, engineering)
Investment in our nation's highway infrastructure helps:
  • Save money, time, & lives
  • Reduce the amount and severity of crashes for all kinds of vehicles
  • Enhance the ability of emergency responders
  • Lower fuel and insurance costs
  • Decrease energy consumption
  • Ease congestion
  • Boost air quality
  • Increase mobility
  • Improve the efficiency of the movement of goods
  • Raise business productivity
  • Strengthen the nation's economic productivity
Since the vast majority of all funds contributed by states to the Federal HTF are returned through highway improvements, this is a direct incentive for state agencies to take necessary measures to enhance HVUT compliance.

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Wednesday, April 20, 2011

IRS Form 2290 VIN Correction Process


       Create an account with ExpressTruckTax or if you are one of the thousands of people who are already users of ExpressTruckTax, sign in with your email id and your password.
       If you are new, you need to enter your basic business details before proceeding.
        You will then be taken to the dashboard, from here click “Create Return”. You will be presented with 3 options. Choose the option “2290 Amendment including VIN Correction” and further choose VIN Correction.
       You will have two choices now: Are you filing a VIN Correction for the return created in ExpressTruckTax or Are you filing VIN Correction for a return created elsewhere or by paper. There is no difference between two options, except that using the first option, the system will pull your past return and show the VIN numbers you want to correct.
       The next step is to enter theincorrect VIN and the correct VIN.
       You can make multiple VIN Corrections on the same return.
       When you are done, go through the next screens and note that there is no tax due to IRS as the taxes were paid when you filed the original 2290.
       Although, this service is free with no strings attached, the system will ask that you enter your credit card for verification. This is for the following reasons:
       The IRS wants to make sure the filers are real and who they say they are.
       Since there is no tax, spammers and crooks can simply use this system to overwhelm the IRS
       ExpressTruckTax is a very secure system and wants to make sure that real users are using it and they have a pleasant experience.
       After the credit card is verified, then it is time to transmit the return to the IRS.
       With ExpressTruckTax, it takes less than 5 minutes – day or night to get your corrected Schedule 1.
       You get your Schedule 1 by email and also by fax automatically if you have opted for it.
       During this process, if you have any questions, please call the US based customer support at 704-234-6005.
       Please be reminded that all this is free.
What you can’t do?
       VIN Corrections can be only done for Taxable or suspended vehicles and not for credit vehicles or for prior suspended vehicles.
       When you file a VIN Correction Form 2290, you can’t combine it with claiming credits on the same form.
       The wrong VIN must have been paid for in the original form 2290. Otherwise, the IRS will assign penalties in addition tothe actual tax. 
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Wednesday, April 13, 2011

The Hassle of Filing an IRS Form 2290


IRS Form 2290 is used to collect what is referred to as the Heavy Vehicle Use Tax or HVUT. It is a fee that the IRS requires all vehicles with registered gross weights equal to or exceeding 55,000 pounds to pay annually on heavy vehicles operating on public highways.

This IRS Form contains a Schedule 1 that must be stamped by the IRS before the vehicle can be registered.  This form can be mailed to the IRS, which can take up to several weeks to process.  It could also be taken directly to the IRS office, which can take several hours of your day.  This must be accompanied by a proof of EFTPS payment.  

This form must be filed annually, for each taxable vehicle that is used on public highways during the current period.  The Current Period begins on July 1st and ends on June 30th.  A Form 2290 must also be filed once a vehicle is placed in service.  The due date for each month is the last day of the following month.  For example: if a vehicle is placed in service on October 3rd, the Form 2290 will be due on November 30th.  

Even though there are thousands, if not millions, of Heavy Vehicles that are required to file HVUT the IRS still requires everyone to either mail the Form 2290 to the IRS or actually come to the IRS office.  Fortunately there is an easier way that has recently become available. allows you to fill out your IRS Form 2290 online and send it to the IRS electronically!  This way you can get a stamped schedule 1 in about 10 minutes.  Express Truck Tax is authorized by the IRS to file Form 2290.  The taxpayer will then receive the schedule 1 via email or fax as soon as the IRS processes the form.  The form will then be watermarked by the IRS instead of an actual physical stamp.
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Wednesday, April 6, 2011

What is VIN Correction?


Mistakes happen. When you have Vehicle identification numbers of up to 17 characters with mixed numbers andletters, mistakes happen. For example, You type 5 instead of S. To err is human.
For Example, Let’s say that you file form 2290 and pay $550 to IRS and get your Schedule 1. You take it to the DMV or the Carrier, then you realize, that the Schedule 1 has the wrong VIN. What do you do?
Thank IRS and ExpressTruckTax
       The IRS introduced VIN correction using  form 2290 in 2009 – a couple of years after introducing E-filing of Form 2290.
       So once you make a mistake in VIN, you can send an amended Form 2290 to IRS and get the Schedule 1 corrected.
       But the bad news is that VIN Correction Form 2290 can’t be E-filed, it must be printed and mailed in. It takes 4-6 weeks to get the corrected Schedule 1 from IRS.
       All of this changed in 2011, when ExpressTruckTax, working with IRS, was able to E-File VIN Corrections and was able to get the corrected Schedule 1 in minutes.
Is it really Free?
       ExpressTruckTax wanted to offer E-filing of VIN Corrections for free to everyone, whether they used them in the original filing or not. They opened the flood gate to original paper filers and others who used other service providers.
       According to James Harris, Director of Tax Services at ExpressTruckTax, “Mistakes happen, and we want the users to enjoy the ease of E-filing and get the corrected Schedule 1 in minutes”
       To date, hundreds have used ExpressTruckTax Free Efiling of VIN Correction and got their Schedule 1 in minutes. 
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Monday, April 4, 2011

How to be an Owner/Operator Truck Driver?


What is It?
An owner operator truck driver is someone who owns their own truck and uses it to transfer goods as an independent contractor. Owner operators often work for several truck lines and companies. This type of situation is good if you enjoy managing your own schedule and the sense of freedom that the open road provides. It is ideal for someone to have many contacts in the trucking industry if they wish to pursue a career as an owner operator due to the difficulty of getting loads to haul.  

How to Become One?
The First thing to do, in order to become an owner operator, is to get CDL license endorsement. A CDL endorsement is added to your current driver’s license after a knowledge and skills test are passed. It is necessary to gain experience in the trucking industry as a driver before beginning business as an owner operator. The next step is actually leasing a truck. After you get a truck, you need to focus on getting work from reputable companies. Important things to remember about gaining and maintaining work is that you can build a strong reputation as an owner operator by being on time and having good communication with the employers.

What Taxes are Associated with Owner Operators?
The IRS requires all vehicles with registered gross weights equal to or exceeding 55,000 pounds to pay annually on heavy vehicles operating on public highways to file Heavy Vehicle Use Tax or HVUT. There are three different categories for HVUT rates for these vehicles. Vehicles Below 55,000 pounds have HVUT because they do not qualify as a heave vehicle. Vehicles between 55,000 and 75,000 pounds owe $100, plus $22 per 1,000 pounds over 55,000 pounds. Finally, for vehicles that are over 75,000 pounds the maximum HVUT is $550 per year.  

There are many taxes that are associated with the trucking industry. Many of them can be managed online through This serves as a one stop shop for all truck tax needs.  
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ExpressTruckTax Blog

E-file your HVUT Form 2290 with ExpressTruckTax.