Who Is Required to File Form 2290?
You must file IRS Form 2290 for Heavy Vehicle Use Tax (HVUT) if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the tax period and the vehicle has a taxable gross weight of 55,000 pounds or more.
The gross taxable weight of a vehicle is determined by adding:
- The actual unloaded weight (actual tare weight) of the vehicle fully equipped for service
- The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
- The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle
- For Buses, The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.
Form 2290 must be filed by the last day of the month following the month of first use. If you purchased and first used a vehicle in September, you must file a Form 2290 by the end of October.
You can E-File Form 2290 at ExpressTruckTax. All you will need is some basic business information, EIN, VIN and Gross Weight of the Vehicle to complete the return. Then you will transmit the return to the IRS and you will receive your Stamped Schedule 1 in just minutes! If you need assistance or have any questions, please contact us our US based customer support team in Rock Hill, SC at 704-234-6005 or email us at support@ExpressTruckTax.com.
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