Although the Heavy Vehicle Use Tax is imposed annually, it is also mandatory for vehicles to file for this using the IRS form 2290 after the first use month. The typical tax year for heavy vehicles begins on July 1 and ends on June 30. For vehicles that are first used during the tax year, a prorated tax must be paid for the months that the vehicle was in use. This can be done with the IRS Form 2290 and the easiest way to file the 2290 is through ExpressTruckTax.com

When a new vehicle is placed in service, the Form 2290 must be filed by the last day of the following month. For Example, vehicles that were placed in service during the month of March will need to file HVUT using the 2290 by April 30. The tax will be calculated based on the number of months the vehicle will have been used during the tax year. Remember that the tax year for Heavy Highway Vehicles is from July to June. If a vehicle was used during any part of a month, the tax will be calculated for that month as a whole. For Example, if a vehicle was used on March 28th, It will be taxed as though it was used the entire month.

Although it is rare, some Vehicles that fit the above description may be exempt from the HVUT and Filing requirements of Form 2290. To officially be exempt from filing Form 2290, the vehicle must be owned and operated by the following:
• The District of Columbia
• The Federal Government
• state or local government
• Mass Transportation Authority (Only if granted certain powers normally exercised by the state)
• Non-Profit Volunteer Fire Department, Ambulance Association, or Rescue Squad
• Indian Tribe Government (Only if the Vehicle is Used for essential Tribe or Government Function)
• American National Red Cross
• Mobile Machinery that meets specifications for a chassis
• Qualified Blood Collector Vehicles

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.

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

In order to file the IRS Form 2290 for Heavy Vehicle Use Taxes (HVUT), Express Truck Tax has made the process Quick, Simple, and Easy-to-use. When you use Express Truck Tax to E-File a Form 2290, the process takes just a few minutes. Choosing to E-File this return is much simpler than paper filing. Instead of using a confusing form full of tax jargon, Express Truck Tax has simplified the form to plain English. It is just a series of questions, mostly pertaining to basic business information. The process is broken down into several short and to-the-point sections.

The first step to Filing the Form 2290 Online is to go to ExpressTruckTax.com an IRS Authorized E-File Provider for Heavy Vehicle Use Taxes. From this page, you can get started on a Form 2290, IFTA filing, or sign up as a service provider. To login, just click on the Sign-Up button. From here, just enter some basic information to set up you Express Truck Tax account. (Please note: it is totally free to create an account. You only pay per return)

After signing up, you will be taken to the Dashboard of your account. This page displays your basic business information as well as the status of your most recent returns. From here, you can add new businesses to file for, as well as create new returns. To File a new 2290, just click on Create New Return at the bottom of the page.

The first thing that will be asked is the First Use Month of the vehicle as well as the year that you are filing for. If the vehicle has been on the road since last year, then select July 2011 as the first use month because that is the first month of the tax period.

On the next section, you can add heavy vehicles. There are several categories to add them to. They can be Taxable Vehicles, Suspended Vehicles, Prior Year Suspended Vehicles, Sold/Destroyed/Stolen Vehicles, or Low Mileage Credit Vehicles. Taxable Vehicles are normal heavy vehicles that travel a minimum of 5,000 miles per year. Suspended Vehicles fall below the 5,000 mile threshold (7,500 if agricultural) and no taxes are due for these, but they must still be filed for. Prior Year Suspended Vehicles are vehicle that were filed for previously, but they either exceeded the mileage threshold or the vehicle was sold. Sold/Destroyed/Stolen Vehicles are just as they sound – sold, destroyed, or stolen before June 1. Low Mileage Credit Vehicles are recorded if taxes were paid for a vehicle in the previous year, but the vehicle never exceeded the mileage threshold.

After selecting the type of payment for the taxes due, the system performs an internal audit of the information that was submitted. This audit checks for any basic errors that may have been made.

You can then select how you would like to pay the IRS. The IRS accepts Electronic Funds Withdrawal, EFTPS, and check or money order. An electronic funds withdrawal would instantly withdraw the payment from a bank account within 5 business days. EFTPS stands for the Electronic Federal Tax Payment System. It is a government program, but in order to use it you must already have an EFTPS account (this can take at least 2 weeks to create). A check or money order can also be used to pay the taxes due. In order to use this method, you will need to print a payment voucher from the Express Truck Tax website then mail that to your local IRS office.

Before you finish, ExpressTruckTax.com offers many additional services such as an automated text message to your cell phone as soon as the Schedule 1 is available. You can also have the form faxed to anyone including your leasing company, trucking association, or yourself.

Although it has been a long year for those in the Trucking and Transportation Industry, It is now possible to transmit returns to the IRS through Express Truck Tax. The process for filing Heavy Vehicle Use Tax Returns was briefly interrupted as the legislation that controlled the tax itself nearly expired. Fortunately, due to urges from various congressmen and President Obama himself, the legislation was extended. Had Congress let the legislation expire, there would have been a shutdown of any government funded Transportation jobs. Although many industry experts agree that new legislation is needed, this extension serves as a quick fix the much worse possibility of all government transportation projects being shut down.

This change resulted in a later filing period for 2011 – 2012. Instead of filing by the month of August, the filing period for the 2011-2012 tax period begins on November 1st and ends on November 30th 2011. The IRS did not even begin accepting these forms until November 1st. With a much shorter filing period, those needing to file a Form 2290 will greatly benefit from eFiling this return. The IRS has been steadily pushing people to eFile since last year. The IRS is no longer sending paper forms to those needing to file. They even admit that the eFiling process is easier for them and saves the government money as opposed to paper filing.

The Form 2290 is incredibly easy to eFile with Express Truck Tax. The whole process can be completed in a matter of minutes. Once the 2290 Form has been submitted to the IRS, a Stamped Schedule 1 will be sent from the IRS directly to the taxpayer through Express Truck Tax. The form will arrive as a pdf attachment in an email.

To fill out the Form 2290 online, all you will need is the basic business information such as the EIN, VIN, and the vehicle weight. The IRS accepts several different payment options including: Electronic Funds Withdrawal, EFTPS (Electronic Federal Tax Payment System), and also check or money order. Each of these options is fairly simple. Electronic Funds Withdrawal is a very quick and immediate process, just provide your bank account number as well as your routing number, and the IRS will electronically withdraw the payment.

Express Truck Tax offers a very User-Friendly process. Instead of using a tax form that is loaded with confusing tax jargon, The Express Truck Tax system uses a series of basic questions that are simple and straightforward so that you can finish it in as little time as possible. Even if you have questions regarding the Form 2290, you can always call the dedicated Truck Tax Experts at their USA based customer support center in Rock Hill, SC at 704.234.6005 or email them at support@ExpressTruckTax.com

When selecting an E-File provider for filing Truck Taxes with the IRS Form 2290 for Heavy Vehicle Use Taxes, it is important to consider what you are getting. The price of this service varies dramatically between providers, but you may be surprised to hear what is included with some of them. There are some companies that charge exorbitant amounts, but only provide a bare minimum level of service. You will not find a better combination of price and value as ExpressTruckTax.com.

To err is human. You would think that most companies would understand and adapt to this. Unfortunately some people even make mistakes on their Tax Returns. If You were so unfortunate when filing your IRS Form 2290 to incorrectly record the VIN number of your heavy vehicle, there is still hope for you! Thanks to the Good Folks at Express Truck Tax, you can E-File an IRS Form 2290 VIN Correction absolutely free! Unlike other services that would charge you for another filing, the good folks on the Truck Tax team for ExpressTruckTax.com provide VIN Corrections at no extra charge.

Another Free service that Express Truck Tax is offering is the ability to send a copy of the Stamped Schedule 1 directly to their Contracting, Leasing, or Trucking Company as soon as it is processed via email. You can also send a copy to your Accountant, Tax Preparer, or Business Manager as well. That way everyone can be kept in the loop as far as your taxes are concerned.

The filing process for this only takes a few minutes and the best part of it all is that these additional services 100% FREE. To Clarify, Express Truck Tax allows anyone to correct the VIN Number on any previously filed IRS Form 2290 as well as email a copy of the Stamped schedule 1 to anyone once it has been accepted. The filer will then receive their new IRS Stamped Schedule 1 in only minutes.

With this incredibly helpful service, you will be able to get your truck taxes taken care of quickly, so that you can get back on the road in no time! Express Truck Tax realizes that your time on the road is valuable and that you need to spend as little time as possible worrying about the little things. That’s why Express Truck Tax is making this process much simple for Truck Drivers everywhere.

If you owe taxes, there are several payment methods currently accepted by the IRS.

These include: Electronic Funds Withdrawal, EFTPS, or Check or Money Order

If You choose to pay by Electronic Funds Withdrawal, you may pay using either a checking or Savings Account.

You will need to enter the US Bank Account Number and Routing Number in order for the IRS to process the payment. This information is typically listed on a check.

EFTPS, or Electronic Federal Tax Payment System, is a government website that allows taxpayers to schedule Federal Tax Payments electronically.

In order to make payments using EFTPS.gov you must complete the EFTPS registration process, which can take 5-7 business days.

Lastly, you may pay by mailing a check or money order to the IRS. If mailing your payment, you must include the 2290V, or payment voucher, with your payment. You may download a completed 2290V, including mailing instructions, directly from your ExpressTruckTax account.

If you were to ask anyone who has been involved in the Trucking industry for a few years or more, they will be the first to tell you that there are many more business and economic responsibilities for truckers and Owner Operators besides simply getting something delivered at the right time and place. Heavy Vehicle Use Tax, or HVUT, is one of the most common taxes that the IRS imposes on heavy highway vehicles in the United States. Paying this tax properly involves filing the IRS Form 2290. This Form is so easy to E-File online, and thanks to Express Truck Tax, there is no reason to be late, as evidenced by the following points:

• Not filing or not paying is a felony
Fines are bad enough, but it could be worse. Going to court can lead to criminal charges. The IRS & state governments could prosecute anyone who purposely cheats to avoid paying the IRS form 2290. It can also lead to time in prison.
• IRS Penalties
Unless you enjoy IRS Audits and spending time in courtrooms, it is a terrible to not pay your taxes. The IRS can add all kinds of interest and penalties, but if you end up in court over the matter it will lead to the court costs as well as heavy fines.
• Paying Taxes help improve Roads
Paying taxes is never a joyful experience, but you should get some gratification in the fact that much of the taxes paid for HVUT go back into the cost of roads and highway expenses. It just makes sense; if you enjoy using something, you shouldn’t mind paying for it.
• Stay focused on your Trucking business
If these are not paid in a timely manner, the previously mentioned fines, court appearances, and possible jail time could seriously put a halt on your business. The time and energy spent worrying about IRS Audits, Fines, and Court Dates is not worth it. Especially when the taxes are not typically very high.
• It’s So Easy to e-file form 2290
With Express Truck Tax, their team of Truck Tax experts will guide you through the process. All you need to do is login to www.ExpressTruckTax.com and start entering the vehicles that you need to file for. If there are any questions, you can call them at 704.234.6005 or send an email to support@ExpressTrucktax.com.

When you E-file IRS form 2290 with expresstrucktax.com there is no reason that it would not be on time as long as you submit it before the deadline. This year it is even more important to be sure to file on time because the Form 2290 must be filed within the month of November. With this close time frame, it is best to E-File instead of risking it getting lost in the mail. It’s made as easy as 1-2-3 to e-file truck tax with Form 2290 and get IRS stamped Schedule 1 in few minutes. Avoid IRS penalties and Audits by keeping your 2290 records with express truck tax. E-file IRS 2290 VIN Corrections for free of cost.

When filing an IRS Form 2290 online, Express Truck Tax makes it easy by providing the best additional services on top of the easiest E-filing program for filing Heavy Highway Vehicle Use Taxes. When you file a Form 2290 with Express Truck Tax, you also have many more options than the typical e-filing service would provide. These great services include, but are not limited to: Free VIN Corrections, Automatically Notifying a Contracting or Leasing Company, and also sending automated emails to additional contacts.

Express Truck Tax was the first in the industry to provide Free VIN corrections. If you were so unfortunate when filing your IRS Form 2290 to incorrectly record the VIN number of your heavy vehicle, there is still hope for you! Thanks to the Good Folks at Express Truck Tax, you can E-File an IRS Form 2290 VIN Correction absolutely free!

Another great service that Express Truck Tax provides is the option to instantly notify your Contracting, Leasing, or Trucking, etc. Company the Schedule 1 as soon as it is accepted by the IRS. This process helps eliminate steps for the person filing. Many Trucking Companies require some kind of proof that their driver filed their Heavy Vehicle Use Taxes properly.

On the Proof of Payment Notification page, you can select to send your Schedule 1 to any contract or leasing company automatically as soon as your schedule 1 is received from the IRS. Simply check the box labeled “Send proof of payment to contracting leasing company and enter the requested contact information. As soon as your 2290 has been processed, Express Truck Tax will email and/or fax a copy to the company free of charge.

Another Great tool offered by the Express Truck Tax team is the ability to send text message or fax notifications the moment your Schedule 1 has been processed and stamped by the IRS. These can be sent to yourself or any other cell phone or fax number and serve as a great way to keep people informed. A similar service provided through Express Truck Tax allows the filing party to send email notifications to additional email addresses. This would allow the person filing to have the schedule 1 sent to his accountant, business manager, financial advisor, etc.