What is HUVT?
HVUT is the Heavy Vehicle Use Tax that is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination.
Who Must File?
You must file Form 2290 for the tax period beginning on July 1, 2015, and ending on June 30, 2016, 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 period and the vehicle has a taxable gross weight of 55,000 pounds or more
What is required?
You need the details of your business – Business Name (Sole proprietor can use their legal name) and address, EIN (Employer Identification Number), details of the authorized signatory.
You need the details of your vehicle – Vehicle Identification Number (VIN) and Gross weight of the Vehicle
If you are going to pay the IRS by direct debit (we strongly recommend it), keep the routing number and the account number ready.
When to File?
Heavy Vehicle Use Taxes must be filed using the Form 2290 on an annual basis. The Tax period for Heavy Vehicles begins on July 1st and ends on June 30th of the following year. The annual renewal of your Form 2290 for a new tax period IS DUE BY August 31st each year.
For new vehicles placed in service, the IRS Form 2290 must be filed by the last day of the month following the month of first use. For example, if you purchase and first use a vehicle in October, you must file a Form 2290 by the end of November.
How to File?
File Form 2290 electronically through any electronic return originator (ERO), transmitter, in other words IRS Authorized E-file service provider participating in the IRS e-file program for excise taxes, such aswww.tax2290.com. E-Filing is required by the IRS, if you are reporting 25 or more trucks on a return. For more information on e-file, visit the IRS website atwww.irs.gov/uac/e-file-Form-2290 or visit Trucking Tax Center.
Mail Form 2290 to the address shown under Where To File. If you did not pay the tax using the Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), mail Form 2290-V and your check or money order with Form 2290.
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