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

This Picture comes from: Dean Fern – 2007 Volvo 630, 450 Cummins, 10 sp

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.

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