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

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

The Process of Filing IRS Form 2290 and getting a stamped Schedule 1 can be rather complicated.

The First Step to Receive a Stamped Schedule 1 for your Heavy Vehicle Use Tax (HVUT) is to fill out IRS Form 2290. The Schedule 1 is included 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 Payment. Or it can be mailed to the nearest IRS office
The Problem with this is that both options are very time consuming.
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.
If the form is mailed to the IRS, it can take 4-6 weeks before it is processed.
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.

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

When to File?
A Form 2290 must be filed annually, for each taxable vehicle that is used on public highways during the current period. The Current Period is from July 1, and ends on June 30. 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.

How to File?
Although it is possible to paper file, E-Filing is required for each return containing at least 25 vehicles. The IRS does encourage everyone to file electronically due to its security and speed. This is highly recommended for Form 2290 in particular because the filing due dates are always only one month away.

There are several e-file providers of services that can help you E-File Form 2290 with the IRS, one such provider is www.expresstrucktax.com. They provide a very excellent service for all your Truck Tax Needs.