Heavy Vehicle Use Taxes, or HVUT, must be filed and paid annually. The Tax Period for Heavy Vehicles is typically from July 1 until June 30 of the following year. However, HVUT must also be filed the month after the vehicle is first used. So, if a vehicle is put in service during the tax period, HVUT must also be filed for the First Use Month.

Since March is coming to a close, the filing deadline is nearing for any Heavy Vehicles that were placed in service during the month of February, 2012. If a heavy vehicle was first used in February of 2012, the HVUT due date is March 31, 2012.

Fortunately, this tax can be paid online using ExpressTruckTax.com It is easy to use and simple to understand. You can File HVUT for your Taxable Vehicles in just minutes. A Vehicle is considered to be a taxable vehicle if it was operating on public roads between the tax periods of July through June. A vehicle is also considered to be taxable if it has a taxable gross weight of at least 55,000 pounds and travels at least 5,000 miles during the tax period (7,500 miles if used for agriculture).

When using ExpressTruckTax.com to E-File your HVUT, here is a helpful checklist to guide you through the filing process:
• E-file your 2290 returns with Expresstrucktax.com
• Review Federal Tax ID# or EIN# [Employer Identification Number]
• Review your Tax Year and Month
• Review your VIN# [Vehicle Identification Number]
• Sign and date your return electronically
• Choose IRS payment option
• Review all the information
• Double check your Business Name
• E-File Your 2290 Return

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 E-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. Be sure to get this taken care of soon because the due date for all vehicles.

Each year, heavy vehicles are taxed by the IRS depending on their weight, and miles travelled. The IRS Form 2290 imposes an excise tax on certain highway motor vehicles (26 CFR Part 41) under section 4481 of the Internal Revenue Code. Section 4481 imposes an excise tax on the use in any taxable period of a highway motor vehicle with a taxable gross weight of 55,000 pounds or more. The amount of the tax is based on the gross weight of the vehicle with a maximum of $550 per vehicle per taxable period. The person to whom the vehicle is registered at the time of the first use for the year must pay the tax. The tax period begins on July 1 and ends on June 30th of the following year.

A Form 2290 must generally be filed by the last day of the month following the month in which someone first becomes liable for tax. For most taxpayers, their first use of a vehicle in a taxable period occurs in July and thus their return is due by August 31st. This is because July is the first month of the tax period, and if a vehicle was registered in the previous year, July is the first month of the current year. Section 41.6001–2(b) explains that when a state that receives an application to register a highway motor vehicle, they must receive a ‘‘proof of payment” of the tax imposed by section 4481(a). This proof of payment typically consists of a receipted Schedule 1 (Form 2290) that is returned by the IRS to a taxpayer that files the form 2290 and pays the amount of tax due with the return.

Once the return has been accepted by the IRS, the filing party will receive a copy of the Stamped Schedule 1 in an email as a PDF attachment. Instead of a physical stamp, this form will be marked with an E-File watermark. This should include the word “Received” as well as the date that the return was filed. Although this may look different than the traditional physical stamp, it is indeed an official IRS document.

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 E-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. Be sure to get this taken care of soon because the due date for all vehicles.

In order to E-File IRS Form 2290 and get a stamped Schedule 1, the process can be rather complicated. Fortunately, ExpressTruckTax has a solution to make this filing process as simple as possible.

Here are the traditional instructions:
• The First Step to Receive a Stamped Schedule 1 for your Heavy Vehicle Use Tax (HVUT) is to fill out the IRS Form 2290. The Schedule 1 is generated by the information entered in this form. This can be done either by hand or online.
• This Form then needs to be taken to the nearest IRS Office along with a proof of payment or proof of EFTPS (Electronic Federal Tax Payment System) Payment. This could also be mailed to the IRS as well.

o If the form is mailed to the IRS, it can take 4-6 weeks before it is processed.

o If the form is actually taken to the IRS, the nearest office may be many miles away. There can also be very long waiting period at the IRS office of up to several hours.

o Both options are very time consuming.

o The IRS will then review your Form 2290 and when it is verified, they will stamp it and return a portion of it to the taxpayer.

The Stamped Schedule 1 is required in order to register a vehicle. So it can be very stressful to wait until the last minute to register your vehicle because you are waiting for the IRS to send you a stamped schedule 1.

Although these are the traditional ways of getting a Stamped Schedule 1, an easier way has come about in the past few years. E-Filing has become more and more popular among taxpayers and tax professionals. The IRS itself recommends E-Filing as their preferred method for filing most tax forms. A leading provider of this service for those in the Trucking or Transportation industry is www.ExpressTruckTax.com.

Instead of waiting for hours or up to 6 weeks for the IRS to stamp your schedule 1 and send it back to you, Express Truck Tax will get your Stamped Schedule 1 within minutes of filing. When you login to the site, you can enter the information for the Form 2290, and Express Truck Tax will then create a Schedule 1 based on that information. That form will be sent to the IRS electronically, and they will then send the stamped Schedule 1 back to Express Truck Tax, who will then automatically email the file to the taxpayer.

This document can also be faxed as well as emailed to the taxpayer as soon as the IRS processes the form. The form will be transmitted with a watermark as well as an IRS E-File logo since the document will not be physically stamped. When ExpressTruckTax sends the Stamped Schedule 1 to the taxpayer, it will be sent as a pdf attachment. Although the form will not be physically stamped, the official E-File watermark serves as an official IRS stamp.

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.

Why e-File Form 2290 with Express Truck Tax?
May be the more appropriate question would be, why wouldn’t you use Express Truck Tax to file Form 2290 or Form 8849 or IFTA? We don’t mean to brag, but we do have the lowest prices, the most experience, the best customer support and the most user friendly software to e-File Form 2290 in the industry.

We’re really good at what we do, and what we do is make taxes easier for you.

IRS Approved
We’re an IRS authorized e-file provider. That means we’ve worked closely with the IRS to provide you with a safe, secure, accurate process that will save you time and money.

Experienced
Our technical and support team is the most experienced team in the industry. We were around when the IRS mandated e-filing for Form 2290. We helped the first customers file online years ago. We know the ins and outs of the filing process better than anyone else.

Safe and Secure
We have taken every possible step to make sure Express Truck Tax is safe and secure. Our site is encrypted and is HackerProof and COMODO certified. Your information goes to the IRS, and no one else.

Expert Help
We made Express Truck Tax as easy to use as possible. You’ll find contextual help bubbles and support text all over the place, guiding you through the process step by step. We also have some helpful video guides if you feel like kicking back and watching how it’s done. If you get stuck, you can always email us, or give us a call.

Power to the Pros
We support tax professionals, our competitors don’t. If you’re a tax professional, you can use Express Truck Tax for your clients–all of them–and take advantage of tax professional discounts.

The Right Price
We know we’re not the only ones providing this service, but we do know we’re the only ones doing it at this price with this level of quality. You won’t find a better combination of tax savvy professionalism and value-based pricing anywhere.

Due to the odd nature of this tax year, it could be easy to forget about the deadline for filing IRS Form 2290 for Heavy Vehicle Use Taxes. So, as a reminder to those who need to file, the Tax Season for filing Heavy Vehicle Use Taxes is from November 1 – November 30. Although the typical tax season for this tax is from July – August, the season was delayed because the legislation that enforces the tax nearly expired and Congress enacted an extension of the current legislation so that the Transportation program in America could continue to exist. HVUT is a major source of funding for highway departments.

It has been a wild ride for those waiting to file Heavy Highway Vehicle Use Tax with IRS Form 2290 this year. Although the typical filing season begins in July, this year was different because the tax was set to expire this year. Although it took several passionate speeches from President Barack Obama concerning the loss of jobs and the negative effects that a shutdown would have on the economy to convince Democrats and Republicans in the House of Representatives and the Senate to act together, they did finally come together and agree to extend the current legislation. Although many industry experts agree that a more permanent piece of new legislation is needed to effectively regulate the industry, this was widely believed to be a step in the right direction.

As of right now, the Filing Season for the current Tax Period will officially begin November 1st, and all Heavy Vehicle Use Taxes will need to be filed by November 30th. This delay threw a lot of people for a loop when they tried to register their heavy vehicle. Since a Stamped Schedule 1 is required to register a vehicle with the DMV, no one was able to provide that over the past few months because the IRS did not accept Form 2290’s and thus did not give out any Stamped Schedule 1’s because that is a part of the 2290 form.

For those who need to file the IRS Form 2290 and receive a Stamped Schedule 1, it is possible to E-File this form online. This way you will receive a stamped Schedule 1 within minutes of filing. This process is much quicker and much more efficient than the old paper filing process. This is especially favorable because there is a shorter amount of time in which to file (Nov 1-30).

To e-file this tax from your home or office, all you need to do is go to the website for the IRS-Approved E-File Provider, Express Truck Tax: www.expresstrucktax.com. The filing process could not be simpler! Most users agree that it is even easier than paper-filing! Even if you have questions, Express Truck Tax has a US-based customer service team of Truck Tax Experts that are standing by to take any calls, emails, or online chats that you may have.

In order to file HVUT, or Heavy Vehicle Use Taxes, you must file IRS Form 2290. If you have been in the Transportation industry for many years, then you are likely more familiar with the process for filing this form with the IRS. However, there have been some huge technology advances in the past few years and the IRS now accepts and encourages taxpayers to E-File their 2290 Form.

To take advantage of this new simpler process, you will need to use an online service provider for the IRS Form 2290. Our need to select the one that is right for you! In making these decisions, there are a few things that you should consider. When you select a provider, make sure that they are an authorized IRS E-File Provider. You should also make sure that they can handle all of your truck tax needs. Some e-filing services can only handle the Form 2290 and nothing else. A third item to consider is a provider that is entirely web-based.

As for the Authorized E-File Providers, you should look on their website for a statement that they are indeed authorized by the IRS to E-File. You can also refer to the IRS Website to see a complete list of Authorized E-File Providers.

If you are filing Truck Taxes for more than just the Form 2290, such as IFTA, or Form 8849 then it would be beneficial to have them all filed from the same place. Some service providers are exclusively for Form 2290, or Form 8849, etc. It would be most economical and convenient to get them all filed in the same place.

In this day and age, it is silly to not use an e-file provider that is not completely web-based. If the system is not web based, then there is less reason to use them. The IRS actually recommends E-Filing because of its speed and security. If you are required to download lots of files and store information on your computer, the system is not completely web based. The benefits of a web-based system are obviously the speed of transfer to the IRS when you are finished, but also the security of storing your information online instead of on your computer.

ExpressTruckTax.com is one such provider. Their system is entirely web-based, they are a one-stop-shop for truck tax needs, and they are authorized by the IRS as an official E-File provider. They are also terrific when it comes to customer support! You can contact their wonderful team of Truck Tax experts anytime! They offer live chat & phone support Mon-Fri, as well as email support 24/7. This way you can get a stamped schedule 1 in about 10 minutes. The file is electronically submitted to the IRS, and within minutes the file is processed by the IRS and sent back to the person filing. The form will then contain a watermark from the IRS as proof that it has been processed.

It has been a wild ride for those waiting to file Heavy Highway Vehicle Use Tax with IRS Form 2290 this year. Although the typical filing season begins in July, this year was different because the tax was set to expire this year. The lack of Congressional action to extend the tax legislation poised the threat of a shutdown of government supported transportation jobs. Although it took several passionate speeches from President Barack Obama concerning the loss of jobs and the negative effects that a shutdown would have on the economy to convince Democrats and Republicans in the House of Representatives and the Senate to act together, they did finally come together and agree to extend the current legislation. Although many industry experts agree that a more permanent piece of new legislation is needed to effectively regulate the industry, this was widely believed to be a step in the right direction.

As of right now, the Filing Season for the current Tax Period will officially begin November 1st, and all Heavy Vehicle Use Taxes will need to be filed by November 30th. This delay threw a lot of people for a loop when they tried to register their heavy vehicle. Since a Stamped Schedule 1 is required to register a vehicle with the DMV, no one was able to provide that over the past few months because the IRS did not accept Form 2290’s and thus did not give out any Stamped Schedule 1’s because that is a part of the 2290 form.

For those who need to file the IRS Form 2290 and receive a Stamped Schedule 1, it is possible to E-File this form online. This way you will receive a stamped Schedule 1 within minutes of filing. This process is much quicker and much more efficient than the old paper filing process. This is especially favorable because there is a shorter amount of time in which to file (Nov 1-30).

To e-file this tax from your home or office, all you need to do is go to the website for the IRS-Approved E-File Provider, Express Truck Tax: www.expresstrucktax.com. The filing process could not be simpler! Most users agree that it is even easier than paper-filing! Even if you have questions, Express Truck Tax has a US-based customer service team of Truck Tax Experts that are standing by to take any calls, emails, or online chats that you may have.