Form 2290 Faq’s for Truckers
STEP 1: SIGN UP For Free
STEP 2: Enter Business & Truck Information
STEP 3: Transmit to the IRS
STEP 4: Receive Stamped Schedule 1
Heavy vehicle use tax is considered as “2290 tax”. HVUT is paid by the truck owners/operators who use public roads within the US for trade or business with heavy loads.
The Federal 2290 Tax Form is a heavy vehicle use tax return form used to report heavy vehicle tax information as well as vehicle information to the IRS.
The main purpose of Form 2290 is to report whether highway taxes have been paid to the IRS or not and also about the types of vehicles using the national highways for trade.
You can file Form 2290 manually by visiting your nearby IRS office, or online with an IRS- approved e-file provider like truck2290.
As per the IRS norms, IRS 2290 Form is due:
Annually – “August 31st” every year.
Monthly- “Last date of following of FUM of the vehicle”.
IRS Form 2290 is due annually for existing vehicles and monthly for newly purchased vehicles.
As per the IRS guidelines, truck owners/operators must file Form 2290 every year if they operate a business using heavy vehicles on United States public roads.
Heavy vehicles that are used to carry out farming activities or used directly in agricultural production with a taxable gross weight of more than 55,000 pounds and using national roads for more than 7,500 miles per year are called “Form 2290 Agricultural Vehicles.“
Here are the requirements to file HVUT Form 2290 with the IRS if:
The tax is required to be registered in your name under the state of Washington, District of Columbia, Canadian, or Mexican law.
Heavy vehicles use US national highways with a taxable gross weight of 55,000 pounds or more and travel more than 5,000 or 7,500 miles in a tax year.
The actual load of the vehicle, the actual unloaded weight of the trailers, and the maximum weight of the load carried by the vehicle together are considered the “Form 2290 taxable gross weight“.
Form 2290 Schedule 1 copy is known as “Form 2290 proof of payment.” When you file Form 2290 with the IRS and the IRS accepts your HVUT return, then only you will get your schedule 1 copy.
A heavy vehicle is considered a suspended vehicle if the vehicle doesn’t exceed the mileage limit of 5,000/7,500 in a tax year.
The IRS imposes Hvut penalties if you fail to file Form 2290, pay road taxes late, or file a 2290 HVUT return with inaccurate info.
The heavy vehicles are divided into the following categories:
Commercial vehicles
Agricultural vehciles
Suspended vehicles
Logging vehicles
Truck owners or operators can get immediate help with form 2290 queries by calling the “Form 2290 Call site”. Here are the details for those who are calling from/within:
US – 866-699-4096 (toll-free)
Canada or Mexico 859-320-3581 (not toll-free).
The 2290 HVUT calculator is used to calculate how much tax you owe to the IRS every year. To calculate the HVUT using the 2290 tax calculator, you need FUM, vehicle category, logging vehicle count, and taxable vehicle count.
Truckers can pay HVUT using EFTPS, EFW, check or money order, credit/debit card.
Anyone who registers a heavy highway motor vehicle in their name with a gross weight of 55,000 pounds or more must file heavy vehicle use tax form 2290 and pay the tax. Typically, owners of vans, pickup trucks, panel trucks, etc., are not required to file or pay tax on these smaller trucks. Trucks that are used for 5,000 miles or less (7,500 for farm trucks) are required to file a truck 2290 return but excluded from paying the tax.
Yes, you can file Form 2290 online with an IRS-approved e-file provider like Truck2290. As per the IRS rules, if you are filing more than 25 returns in a calendar year then you should opt for online filing. Also, the IRS recommends e-filing 2290 even for a single tax return.
Truckers can mail the HVUT return to the IRS address via postal mail only if they are submitting fewer returns i.e., less than 25.
Heavy Vehicles treated as logging vehicles if they are exclusively used & registered to transport harvested products within forest areas are considered as “2290 Logging Vehicles”.
For those who aren’t filing electronically, here is the mailing address: With full payment that is not drawn from an international financial institution-
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
Payment made through EFTPS/credit or debit card –
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031
Form 2290 paper filing is possible only if you are submitting less than 25 tax returns in a tax year. Here are the instructions to mail the form:
Mail Form 2290 with full payment to the IRS address.
If HVUT payments are made via the Electronic Federal Tax Payment System (EFTPS) or using a credit or debit card, mail Form 2290-V, and your check or money order with Form 2290 to the IRS address.
Here are the instructions to complete the Form 2290 payment voucher:
● In box 1 provide Employer Identification Number.
● Highway tax amount in box 2.
● Enter the date entered on Form 2290 line 1 in box 3.
● Name & address in box 4.