HVUT - Heavy Vehicle Use Tax

HVUT - Heavy Highway Vehicle Use Tax is an annual tax reported on heavy vehicles operated more than 5000 miles on public highways at registered gross weights equal to 55,000 pounds or more. The taxable vehicle weight is determined using the following aspects:

Who Must File Form 2290 Pennsylvania?

Anyone who owns a truck with a gross weight of 55,000 pounds or more must file Form 2290 and pay the Pennsylvania HVUT. Pennsylvania HVUT applies to individuals, Limited Liability Companies (LLC), corporations, partnerships, or any other type of organization (including nonprofit, charitable, educational, etc.). View more information about Pennsylvania HVUT by clicking here: https://www.irs.gov/instructions/i2290

  • A full service equipped vehicle's unloaded weight.
  • A full service equipped Trailer's or Semi Trailer unloaded weight used in combination with the vehicle.
  • Maximum load weight customarily carried on the vehicle and in combination with the trailers or semi-trailers.

Who must file form 2290?

Truck owners, owner-operators, trucking companies who own and operate heavy motor vehicles with a taxable gross weight of 55,000 pounds and more on public highways requires to file form 2290 to report the HVUT tax annually to the IRS and get a stamped Schedule 1 copy from the IRS in return.

What is required form 2290?

Have the below information ready to file IRS HVUT Form 2290,

  • Business Name and Address.
  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Vehicle’s Taxable gross weight.
  • Third Party Designee Information
  • IRS Payment Option

When to file form 2290?

You must file Form 2290 and report the Heavy Highway Vehicle Use Taxes in the annual tax period which begins on 1st July and ends on 30th June. August 31st of each year is the due date for the Annual renewal of form 2290. For New Vehicles, file 2290 form by the last day of the month following the month of the vehicle’s first use.

How to file form 2290?

Electronically: File Form 2290 electronically through any electronic return originators (ERO), or any IRS approved e-file service provider such as www.ExpressTruckTax.com. To know more information on e-file, visit www.irs.gov/trucker.

Efile Form 2290 with ExpressTruckTax, for fast, secure, and error-free HVUT tax reporting with no manual calculations.

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Paper: For paper filing, mail Form 2290 to the IRS address. If tax not paid using the Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), mail the Form 2290-V and check or money order along with Form 2290.

Where to File 2290

If not filing electronically, mail Form 2290 to:

Form 2290 with full payment
Internal Revenue Service,
P.O. Box 804525,
Cincinnati, OH 45280-4525
Form 2290 without payment due or for EFTPS payment:
Department of the Treasury
Internal Revenue Service,
Cincinnati, OH 45999-0031

Penalties

If you fail to file the IRS Form 2290 by August 31st, the penalty will be equal to 4.5% of the total tax due. It is charged every month up to five months. Late filers also meet an additional monthly penalty equal to 0.5% of the total tax due.

Know more about IRS HVUT penalties by visiting https://www.expresstrucktax.com/hvut/form-2290-penalties/