IRS Form 2290: Heavy Vehicle Use Taxes

Any Heavy Vehicle operating on a public highway is subject to filing the Form 2290 with the IRS. Heavy Vehicle Use Taxes (HVUT) is imposed on all vehicles with a registered gross weight of 55,000 pounds or more. The gross taxable weight is calculated by adding the following amounts:

  • The unloaded weight of any trailers, fully equipped for service, and typically used in combination with the vehicle
  • The maximum weight of the load customarily carried on the vehicle and on any trailers customarily used in combination with the vehicle.
  • The unloaded weight of vehicle itself, fully equipped for service.

You may wonder what the IRS considers to be a taxable highway motor vehicle that is subject to the Heavy Vehicle Use Tax. The IRS considers taxable Highway Motor Vehicles to be any self-propelled motor vehicle that is designed to carry a load on public highways. Examples of such vehicles include trucks, truck tractors, as well as buses. The IRS does not usually consider vehicles like vans, pickup trucks, panel trucks, or similar sized vehicles because they do not typically meet the 55,000 pound threshold amount.  

There are three different categories for HVUT rates for these vehicles.

  • Vehicles Below 55,000 pounds do not have HVUT because they do not qualify as a heavy vehicle.
  • Vehicles between 55,000 and 75,000 pounds owe $100, plus $22 per 1,000 pounds over 55,000 pounds.
  • Finally, for vehicles that are over 75,000 pounds the maximum HVUT is $550 per year.

Express Truck Tax is authorized by the IRS to E-File Form 2290. 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.

As anyone in the Transportation Industry will already know, the filing process for Heavy Vehicle Use Taxes (HVUT) will be a little bit different than normal this year. The Schedule 1 of the Federal Heavy Vehicle Use Tax (HVUT), which is part of the IRS Form 2290, has been extended to November 30 of 2011. It is also not possible to receive a receipt for the Form 2290 until after November 1st. This means that the majority of those filing this tax will not do so until November. However, Once it is available, the folks at Express Truck Tax will be able to help get those taxes taken care of in no time.


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