The law provides penalties for failing to file returns or pay taxes when due. There are also penalties for filing false or fraudulent returns. These penalties are in addition to interest charge on late payments. The penalty for filing a return late or paying the tax late will not be imposed if you can show reasonable cause for not filing (or paying) on time. If you file after the due date (including extensions), attach an explanation to the return to show reasonable cause.

Penalties for HVUT non-compliance are costly to motor carriers. The penalty for failing to file IRS Form 2290 by Due date is equal to 4.5 percent of total tax due, assessed on a monthly basis up to five months. Late filers not making an HVUT payment also face an additional monthly penalty equal to 0.5 percent of total tax due. Additional interest charges of 0.54 percent per month accrue as well.

Based on these rates, an HVUT liability that was originally $550 would climb to over $700 by the end of the five-month period of delinquency. In addition to these federal penalties, many states suspend the registrations of vehicles for which proof of HVUT payment has not been provided.

Penalties for HVUT non-compliance for states are even more costly. The Secretary of Transportation has the authority to withhold up to 25 percent of the state’s Interstate Maintenance funds [23 U.S.C. 104(b)(5)] if it fails one of its periodic compliance reviews.

When an examiner detects non-compliance, any findings should be presented to management in the FHWA division office. Based on the assessment performed by FHWA division management, the matter may need to be brought to the attention of the U.S. DOT Office of Inspector General (OIG). If the OIG launches an investigation, the compliance review report will be delayed because information presented within it could be used as evidence during the criminal investigation.

Once all criminal investigations and prosecutions are complete, a finding of non-compliance may be made public. The procedures for dealing with a finding of non-compliance are detailed in 23 CFR 369.12-369.17. In the event that a state is found to be in non-compliance, the following procedures are followed:

• The Division Administrator notifies the Governor via certified mail of the finding of nonconformity
• The state is given 30 days to request a meeting to present evidence to overturn the nonconformity finding or to identify steps taken to bring the registration program into conformity
• The state has the option to present evidence in written form
• If the finding is changed to compliant, the Administrator issues a final decision and the matter is concluded
• A finding of nonconformity requires the authorization of the Secretary of Transportation and must be served on the Governor or his or her designee

Where is Form 2290 filed?

It’s possible to paper file your Form 2290 with the IRS, visit www.irs.gov for more information on paper filing. The IRS encourages all filers to file electronically, and it is required of those reporting 25 or more vehicles. You can get your filing done at Expresstrucktax.com and save time and money. IRS authorized e-filers like http://www.Expresstrucktax.com have additional information and contextual help windows to make filing taxes less taxing.

Make sure to have your name and business name, location, EIN, and the VIN of every vehicle you wish to file.

This Picture comes from Wayne R Borchardt, Fort Atkinson WI :2009 Freightliner Columbia

If you have used us in the past, you can also send us a picture of your vehicle, and we will post it on our blog.

What is HVUT?
HVUT or Heavy Vehicle Use Tax 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
• Indian tribal governments (for vehicles used in essential tribal functions)
• State & Local governments, including the District of Columbia
• Mass transportation authorities
• The American Red Cross
• Nonprofit volunteer fire departments, ambulance associations or rescue squads

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:
• Commercial Vehicles traveling less than 5,000 miles annually
• Agriculture Vehicles traveling less than 7,500 miles annually

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.

ExpressTruckTax.com makes filing truck taxes easy. With step-by-step help and an excellent USA based support team, an IRS Form 2290 or 8849 can be filed in minutes.

ExpressTruckTax.com is now accepting the IRS Form 2290, Heavy Vehicle Use Tax Return (HVUT), for the 2011-2012 tax years. Their fast and intuitive system is as powerful as it is versatile. Whether it’s a one-man trucking company, or a national corporation with multiple fleets, everyone can get far when they’re rolling with Express Truck Tax.
Here are some of the services that Express Truck Tax has to offer:
Easy-to-Use System
-Contextual help and video guides with clear instructions appear throughout the process. They’ve done everything possible to make taxes less taxing.
Real-Time Notifications
-Get notifications about the status of a tax return through emails, text messages and even fax! The Schedule 1 can be emailed or faxed automatically to a trucking or leasing company.
Quick Credits http://www.expresstrucktax.com/
-While filing Form 2290, the system can identify credits and help users quickly and easily file Form 8849, so users get their money back from the IRS faster. An IRS Form 8849 is automatically generated when tax credits exceed the amount of tax due.
Bulk Upload
-Companies with more than 25 trucks are required by the IRS to e-file Form 2290. Instead of entering each truck one by one, entire fleets can be uploaded using an Excel spreadsheet.
Express Truck Tax is offering the greatest value in the industry for HVUT e-filing; there are also dozens of prices and packages to suit any company in any situation. Tax professionals can take advantage of deep price discounts and special packages for their clients. The tax system is so fast; a stamped Schedule 1 from the IRS can be received in a matter of minutes.
Express Truck Tax helps you file applications for amendments and free VIN corrections in a few easy steps. The system performs a free internal audit of tax information to check for errors before it is submitted. If additional help is still needed, the experienced Express Truck Tax Team is available anytime in English and Spanish from their USA-based customer support center in Rock Hill, SC.
Express Truck Tax has close ties to the trucking industry. They are exclusively recommended and endorsed by several major state trucking associations. Through these partnerships, Express Truck Tax is able to provide continuing support to those within the trucking industry.
There’s really no better combination of affordable prices and knowledgeable professionalism in the industry. To get started now, visit ExpressTruckTax.com

On November 1, 2011 the IRS began accepting E-Filing of the IRS Form 2290 for the 2011 – 2012 Tax Period. Since then, there has been a record amount of E-Filing of the Form 2290 through ExpressTruckTax.com. Due to a delay in the filing process, the Form 2290 is due by November 30 for each vehicle that has a First Use Month of July, August, September, or October of this year. Due to this short filing season, it is especially beneficial to E-File this Tax Return online.

Thousands have already used ExpressTruckTax.com to file this form for filing Heavy Vehicle Use Taxes. HVUT is an annual tax which is imposed on heavy vehicles weighing 55,000 pounds or more that operate on public roads. The funds from this tax help fund highway projects.

Some of the benefits to filing a HVUT return with Express Truck Tax include the following:

File with ExpressTruckTax and receive:
• The Best Value in the Industry
• Account setup and full service support for free
• Free VIN Corrections
• Receive Stamped Schedule 1 back in Minutes
• Automatic notification to your trucking/leasing company

Award Winning US-based Customer Support:
• Based in Rock Hill, South Carolina
• Personal account manager for your business
• Live phone, email, and chat support
• Help text and videos throughout the application
• Tax Professionals and IT Experts ready to help at a moment’s notice
• File online or over the phone
• 98% customer approval rating
• Trusted by many of the largest carriers and service providers in North America

A State-of-the-Art Application:
• Most features available
• Receive Email, Fax, and FTP copies of your Schedule 1
• Bulk upload taxable, suspended, and credit vehicles
• Automatically generate refund or credit applications (Form 8849)
• Maintain unlimited businesses and unlimited vehicles with a single login

Don’t waste any more time! Get your Form 2290 Filed today and join the thousands of others who have received their Schedule 1 in minutes! HVUT is due on November 30. You can always contact Express Truck Tax for any Truck Tax questions!

The Customer Service team at Express Truck Tax is always standing by to take any calls, emails or online chats that come their way. No automated responses or long on-hold times. Just high quality customer support. Their support center is US-Based in Rock Hill, South Carolina and they make sure to treat all callers with a true southern hospitality.

For anyone who needs to file a Form 2290 for their Heavy Vehicle Use Taxes (HVUT) Express Truck Tax is the best way to go! They offer the best prices and the best support out there. But don’t just take our word for it. Here are a few words from our customers over the past week:

“I was skeptical of using an online provider for this, but after I spoke with the folks at Express Truck Tax, I was able to complete this Form in just a few minutes!”
-Bradley G.
New Mexico

“No More waiting at the IRS office for me! Even for the minor fee, Express Truck Tax is totally worth it”
-Harold W.
Iowa

“When it comes to computers, I am pretty much illiterate, but Express Truck Tax really made it easy for me to File my 2290 and get my Stamped Schedule 1 in minutes.”
-Ruth D.
North Carolina

“I used another provider last year, and I was shocked to find that Express Truck Tax offered better prices, customer service and the system was even easier to use. Using ExpressTruckTax.com was a no brainer.”
-Max R.
Oklahoma

“As a tax preparer, I used to prepare the Form 2290 by hand and paper files it with the IRS for all my clients. ExpressTruckTax.com has saved me so much time. I couldn’t do without it!”
-Joel L.
Kentucky

Don’t waste any more time! Get your Form 2290 Filed today and join the thousands of others who have received their Schedule 1 in minutes! HVUT is due on November 30. You can always contact Express Truck Tax for any Truck Tax questions!

Heavy Vehicle Use Taxes, or HVUT, must be filed annually by the registered owners of heavy highway vehicles used on public roads. This tax is typically collected for the tax period which ranges from July to June of the next year. Until recently, these forms had to be paper filed either in the IRS office, or by postal mail. The IRS has recently begun to accept and encourage taxpayers to E-File this return now.

ExpressTruckTax.com is an IRS authorized E-File provider for this form. To file this form electronically using this service, it takes only a few minutes of your time. Once the form is submitted to the IRS, the taxpayer will receive a Stamped Schedule 1 within minutes of filing in an email as a pdf attachment.

To pay this tax, the IRS offers several different methods of payment. They accept Electronic Funds Withdrawal, EFTPS, and Check or Money Order.

An Electronic Funds Withdrawal can be from either a checking or savings account. All that is needed to set this up is a routing number and an account number.

EFTPS stands for the Electronic Federal Tax Payment System. To pay using this method, one must already have an account set up with EFTPS. If you do not already have an EFTPS account, it can take 2 weeks or more to create one.

And of course there is also the option to pay either by check or money order. For either of these forms of payment, you can download a payment voucher from Express Truck Tax after you have gone through the process of filing. If you selected to pay by check or money order, you will have the option to download a Payment voucher from the Action column of the dashboard of your account. With this voucher, you can mail the check or money order to your local IRS office. Even if you select to pay by check or money order, you can still E-File the Form 2290 instantly. The Form will still be accepted by the IRS and the person filing will still receive a stamped schedule 1 within minutes. The check or money order would be due by November 30th.

To pay the minor processing fees to Express Truck Tax, you can pay by debit card, credit card, or by an Electronic Funds withdrawal. If you choose to pay by electronic funds withdrawal, you can use the same account that the taxes were paid from.

For Service providers such as tax professionals or Trucking associations that need to file many 2290 Forms. Express Truck Tax also offers several prepayment options. This includes buying credits for future returns, unlimited returns per client, and unlimited filings for the year for various prices.

This Picture comes from Blane Manuel – 2003 Peterbilt 379

If you have used us in the past, you can also send us a picture of your vehicle, and we will post it on our blog.

The 2011-2012 Tax Period is here and the IRS is now accepting the Form 2290 for the new tax year! ExpressTruckTax.com can help you get the form as quickly as possible without all the headaches and stress of waiting in the IRS office or sending the form in the mail. Express Truck Tax has already helped thousands of others to E-File their Heavy Vehicle Use Taxes (HVUT) with Form 2290.

The everyday low prices can help you save money! With the most experienced HVUT e-filing staff, award-winning US-based customer service, and pricing to fit any fleet, it’s no surprise that ExpressTruckTax is the leader in HVUT E-Filing!

For more reasons as to why eFiling is the best way to File HVUT, here are the following points:

Although the IRS still accepts physical tax returns by postal mail, it does appear to be moving away from that and closer to requiring E-Filing more and more. One particular example of this is IRS Form 2290, which 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.

The IRS has already made it mandatory for all Trucking Companies or other industries that have to file a Form 2290 for 25 or more heavy vehicles to E-File the return as opposed to paper filing it. This IRS Form contains a Schedule 1 which must be stamped by the IRS before the vehicle can be registered with the state Department of Motor Vehicles. 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 of the next year. 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. www.ExpressTruckTax.com 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.

The IRS has now published the Form 2290 for the 2011-2012 tax period. Beginning today, November 1st, the IRS will begin accepting the 2290 form. Our records indicate that you have used our system for an advanced filing of your Heavy Vehicle Use Taxes through our website ExpressTruckTax.com. You can now log into your account to download a completed copy of the Form 2290 for your records. For those who paid by check or money order, you may also download your payment voucher as well.

Some of the benefits to filing a HVUT return with Express Truck Tax include the following:

File with ExpressTruckTax and receive:
The Best Value in the Industry
Account setup and full service support for free
Free VIN Corrections
Receive Stamped Schedule 1 back in Minutes
Automatic notification to your trucking/leasing company

Award Winning US-based Customer Support:
Personal account manager for your business
Live phone, email, and chat support
Help text and videos throughout the application
Tax Professionals and IT Experts ready to help at a moment’s notice
File online or over the phone
98% customer approval rating
Trusted by many of the largest carriers and service providers in North America

A State-of-the-Art Application:
Most features available
Receive Email, Fax, and FTP copies of your Schedule 1
Bulk upload taxable, suspended, and credit vehicles
Automatically generate refund or credit applications (Form 8849)
Maintain unlimited businesses and unlimited vehicles with a single login

Once the IRS begins accepting 2011-2012 forms on November 1st, we will instantly submit your return to the IRS for processing. If you have any questions, you can contact us at our US-Based customer support center in Rock Hill, SC at 704.234.6005 from 8:00 am – 8:00 pm EST or by email at support@ExpressTruckTax.com