All About IRS Form 2290 (Truck Taxes)
What Is IRS Form 2290?
IRS Form 2290 exists as a way to pay Heavy Vehicle Use Taxes, or HVUT, which must be filed
with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds. IRS
Form 2290 also includes what is known as a Schedule 1, which is used to report all vehicles for
which you are reporting tax (including an increase in taxable gross weight) and those that you
are reporting suspension of the tax by category and vehicle identification number (VIN). The
Schedule 1 may also be used as proof of payment to register your vehicle in any state. Use the
stamped Schedule 1 that was returned to you by the IRS for this purpose.
Who Must File?
You must file a Form 2290 and Schedule 1 for the tax period beginning on July 1st, and ending
on June 30th, if a 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. Any type of
business entity may file a Form 2290 with the IRS.
How much is the Tax?
There are three different categories for HVUT rates for these vehicles. Vehicles Below 55,000
pounds do not have HVUT because they do not qualify as a heavy vehicle. Vehicles between
55,000 and 75,000 pounds owe $100, plus $22 per 1,000 pounds over 55,000 pounds. Finally,
for vehicles that are over 75,000 pounds the maximum HVUT is $550 per year.
The gross taxable weight is calculated by adding the following:
Unloaded weight of vehicle, fully equipped for service.
Unloaded weight of any trailers equipped for service and customarily used in
combination with the vehicle
Weight of the maximum load customarily carried on the vehicle and on any trailers
customarily used in combination with the vehicle.
Who is Exempt?
Although it is rare, some Vehicles that fit the above description may be exempt from the HVUT
and Filing requirements of Form 2290. To officially be exempt from filing Form 2290, the vehicle
must be owned and operated by the following:
The Federal Government
The District of Columbia
state or local government
American National Red Cross
Non-Profit Volunteer Fire Department, Ambulance Association, or Rescue Squad
Indian Tribe Government (Only if the Vehicle is Used for essential Tribe or Government
Mass Transportation Authority (Only if granted certain powers normally exercised by the
Qualified Blood Collector Vehicles
Mobile Machinery that meets specifications for a chassis
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