File Heavy Vehicle Use Tax Return (HVUT) Online
File & pay Heavy Vehicle Use Tax (HVUT) based on FUM of Vehicle.
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What is Heavy Vehicle Use Tax (HVUT)?
The heavy highway vehicle use tax or HVUT is a tax imposed on the use of certain trucks, tractors, and buses that have a gross vehicle weight exceeding 55,000 lbs. The Internal Revenue Service (IRS) is responsible for collecting and administering the highway usage tax (HVUT). To help with the collection of this tax, the IRS has created Form 2290, Heavy Highway Vehicle Use Tax Return.
Who Pays 2290 Highway Tax?
As per the IRS norms, pay heavy highway use tax form 2290 if:
- If the gross vehicle weight is 55,000 pounds or more;
- The vehicle travels on public roads in the United States in the course of business or trade.
Who is exempted from the Heavy Vehicle Use Tax (HVUT)?
Generally, there are a huge number of groups and vehicles exempted from paying HVUT to the IRS.
Groups exempted from heavy highway use tax form 2290 include:
- The American Red Cross, the federal, state, or local government, including the District of Columbia;
- Nonprofit volunteers of fire departments, rescue squads, ambulance associations;
- Indian tribal governments, as well as public transportation authorities;
There are also a number of vehicles exempted from the highway usage tax:
- Low mileage vehicles i.e., commercial/agricultural vehicles traveling less than 5,000 or 7,500 miles in a tax period.
- Mobile machinery is used for non-transportation functions.
- Vehicles specifically designed for off-highway transportation.
- Non-transportation trailers and semi-trailers.
- Vehicles that are qualified blood collectors.
Note: Exempted vehicles may be required to e-file Form 2290 with the IRS or notify the DMV regarding the exempted status.
Heavy Highway Use Tax (HVUT) Form 2290 Rate
“2290 highway tax” is not the same for every heavy vehicle. Usually, it may increase or decrease depending on the type of the vehicle and the gross weight of the vehicle.
Federal heavy vehicle use tax rates depending on gross vehicle weight:
|Taxable Gross Vehicle Weight||Heavy highway vehicle use tax Rates|
|Below 55,000 lbs||No tax Imposed by IRS|
|55,000-75,000 lbs||$100 plus $22 per 1,000 pounds over 55,000 lbs|
|Over 75,000 lbs||$550|
Highway Usage Tax rates depending on the type of Vehicle:
|Vehicle Type||Federal heavy vehicle use tax rates|
|Suspended Vehicles||No tax imposed by IRS|
|Commercial & Agricultural Vehicle||Depends on taxable gross vehicle weight|
|Logging Vehicles||25% lower than the total tax due|
|Newly purchased vehicles||Depends on the Month of purchase & the taxable gross weight of the vehicle & vehicle type|
How do I pay the 2290 highway tax to the IRS?
Federal heavy vehicle use tax paid to the IRS by filing Form 2290 electronically or manually. Manual 2290 Hvut must be collected from the nearby office stores. Also, manual filing of 2290 is possible only if you are submitting less than 25 HVUT returns in a tax period. Moreover, manual forms submitted to the IRS after 2-4 weeks of the filing date, and you will receive a 2290 stamped schedule 1 within 4-6 weeks.
Truckers can file Form 2290 online with an IRS-approved e-file provider and get a schedule 1 copy instantly. By e-filing 2290 Hvut, you can submit more than 25 returns with a single click. If the IRS accepts your 2290 return, you will get a 2290 schedule 1 copy at the registered email address. IRS 2290 Schedule 1 acts as proof of the 2290 highway tax paid to the IRS.
Here are the four payment methods to pay your heavy vehicle use tax to the IRS:
EFW- Electronic Fund Withdrawal Method: EFW is also known as the direct debit method. You can use this method to pay your 2290 tax online if filing electronically by providing your bank account details & routing transit number.
EFTPS- Electronic Federal Tax Payment System: EFTPS can be used for both online filing and manual form 2290 filing. To use EFTPS, you must enroll and schedule the payment one day before the deadline.
Credit or debit method: You can use this method only when you are filing Form 2290 electronically by paying a convenience fee to the service provider to process your 2290 HVUT payment to the IRS.
Check or money order: Use this method of payment only when you are filing 2290 Hvut manually. Mail the payment voucher along with form 2290 to the IRS office address. (Read full information about 2290 payment options)
Highway Usage Tax Due Date
Heavy highway use tax form 2290 is due to the IRS annually & partially. As per the IRS norms, 2290 truck tax season begins from July 1st of the current year to June 30th of the following year.
Annually– Federal highway tax is due to the IRS annually on “August 31st” every year. The IRS requires truck owners of already existing vehicles to file Form 2290 and pay highway usage tax annually.
Partially– Heavy vehicle use tax is due to the IRS partially by the end of the following month of purchase. The IRS requires truck owners who purchase a heavy vehicle to pay partial tax from the month of purchase by filing Form 2290. (For More Information Visit Form 2290 Due dates)
Penalties for Heavy Highway Use Tax Form 2290
2290 Hvut penalties are imposed for those truckers who fail to file Form 2290 within the due date & pay the taxes to the IRS. Also, highway usage tax penalties are imposed for “Fraudulent filing Form 2290 returns”. Here are the penalty details:
The penalty for failing to file 2290 within the Form 2290 due date is equal to 4.5% of the total tax due amount. Please note that the penalty increases monthly for up to five months.
The penalty for failing to pay 2290 tax within the deadline is equal to 0.5% of the total tax due amount. Also, 0.54% of additional interest is charged per month