The heavy vehicle use tax or HVUT is an annual fee assessed on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination. IRS Form 2290 is filed annually to pay the HVUT due on the taxable vehicle and proof of payment is the Stamped Schedule 1. The monies collected are used to offset the cost for road repairs and maintenance.
Suspended vehicles (Category W) are still required to file a Form 2290, even though there is no tax due. A vehicle is considered suspended if the motor vehicle does not exceed 5,000 miles or 7,500 miles for agricultural vehicles during the tax period, regardless of owners.
An agricultural vehicle is any highway motor vehicle that is:
- Used (or expected to be used) primarily for farming purposes, and
- Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle.
Also note that logging vehicles are taxed at a reduced rate.
There are some vehicles that are exempt from the tax and are not required to file Form 2290. They are:
- The Federal Government,
- The District of Columbia,
- A state or local government,
- The American National Red Cross,
- A nonprofit volunteer fire department, ambulance association, or rescue squad,
- An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function,
- A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state,
- Qualified blood collector vehicles (see below) used by qualified blood collector organizations, or
- Mobile machinery that meets the specifications for a chassis
- For more information on exempt vehicles, go to irs.gov/trucker.
The IRS has simplified the process of filing Form 2290 and paying your HVUT taxes with the ability to E-File. Anyone who is filing a return with 25 or more vehicles is required to file electronically, but everyone is now encouraged to E-File. Through an IRS Authorized E-File Provider, like ExpressTruckTax.com, you can file your Form 2290, pay your HVUT taxes owed to the IRS and receive your Stamped Schedule 1 within minutes. Your Schedule 1 serves as proof of payment for your HVUT and when you file by the deadline you will avoid any IRS penalties.
To get started today, visit ExpressTruckTax.com or contact our Express Tax Support Center in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com. We have Spanish Support too!