Federal Excise Tax Form 2290 also known as Heavy Highway Vehicle Use Tax

If you're a trucker with a heavy motor vehicle that has a taxable gross weight of 55,000 pounds or more, you are required to report and pay HVUT Form 2290 to get a stamped copy of your Schedule 1. You must file for any taxable highway motor vehicles that are 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.

You must e-file your Form 2290 if you are filing for 25 or more motor vehicles, but IRS encourage e-filing for anyone required to file Form 2290 and who wants to receive quick delivery of their watermarked Schedule 1. With e-file, you’ll get it almost immediately after IRS accepts your e-filed Form 2290.

Form 2290 is used to:

  • Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more;
  • Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period;
  • Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
  • Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period;
  • Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles);
  • Report acquisition of a used taxable vehicle for which the tax has been suspended;
  • Figure and pay the tax due on a used taxable vehicle acquired and used during the period.

Form 2290 is filed for the tax period:

The Tax Period for Federal Excise Tax Form 2290 (HVUT), is July to June of the following Year. Any Heavy Rig with a gross weight of 55,000 lbs or above should have a 2290 filed for it every tax Year. No matter which time of the year you file your HVUT Form 2290, it would expire by the end of June & it has to be renewed on or before August 31st. Most of the Truckers get it wrong and stay under the assumption that their Form 2290 is Valid for a year from the date they filed it or they even think that it needs to be renewed only when their vehicle is due for registration.

Form 2290 stamped Schedule -1 proof for payment:

The proof for filing HVUT, Federal Excise tax Form 2290 is the Stamped Schedule 1 copy that is received from the IRS. This Schedule 1 copy is one of the mandatory documents that should stay in every Heavy Vehicle which has a gross weight of 55,000 lbs or above and this schedule 1 copy needs to be produced at the DMV when the Truck goes in for renewal of tags.

Form 2290 taxable vehicle categories

The Heavy Vehicle’s discussed above are categorized under different segments, i.e. rigs with gross weight of 55,000 lbs would come under the category “A” and the maximum weight listed under Federal Excise Tax Form 2290 is Over 75,000 lbs which would be listed under category “V”. There are Tax Exempt Vehicles too any Heavy vehicle that has a gross weight of over 55,000 lbs and is not used on the public highways for more than 5000 miles (7500 miles for agricultural vehicles) will be considered as Tax Exempt Vehicles, in IRS terms they are known as “Suspended Vehicles”.

E-filing Form 2290:

Considering all the complexities involved, the Internal Revenue Service came with an idea of taking Technology’s support HVUT Tax Payers. Thus came in the problem solver E-File. To make Federal Excise Tax Filers use E-filing the IRS came up with few strict rules. The IRS Mandated E-filing, for HVUT Tax filers who report 25 or more Trucks on their Form 2290. The Internal Revenue Service also stopped Mailing HVUT Form 2290 package to Tax Payers so that they get adapted to E-filing. Adding to it the IRS these days made a rule that any Federal Excise Tax Form 2290 filer who wishes to drop in to the local IRS Office to file his / her Form 2290 must get an appointment from the IRS office before stepping in. There are only very limited number of appointment slots provided per day.

With the Advancement of Technology and Introduction of E-filing for Federal Excise Tax Form 2290, the Internal Revenue Service has made HVUT Tax payers life a bit Easier. Now the Ever busy Trucking Community folks can E-file their Heavy Highway Vehicle Use Tax Return from the comfort of their home or office. Introduction of E-filing in HVUT did eliminate all the cons of Paper filing.

  • Ø  It’s Fast, Simple & Secured
  • Ø  No complex Tax calculations
  • Ø  No more decoding IRS Tax Jargons
  • Ø  Various Payment options for taxes owed
  • Ø  Stamped Schedule 1 copy in Minutes


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