The Heavy Vehicle Use Tax (HVUT) is a federal tax that truckers, fleet owners, and vehicle operators must pay annually for heavy vehicles operating on public highways. Administered by the Internal Revenue Service (IRS), this tax is reported and paid through HUVT Form 2290. For the 2025-26 tax year, EZ2290, an IRS-authorized e-file provider, offers a clear, accurate, and secure way to file HUVT Form 2290 online. This guide provides a detailed walkthrough of the e-filing process, key deadlines, compliance tips, and answers to common questions to ensure a smooth experience.
What is HUVT Form 2290?
HUVT Form 2290, or the Heavy Highway Vehicle Use Tax Return, is used to report and pay the HVUT for vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways. The tax supports the maintenance and construction of U.S. highways, ensuring safe and reliable infrastructure.
- Applies to trucks, truck tractors, buses, and similar vehicles.
- Tax year runs from July 1, 2025, to June 30, 2026.
- EZ2290 provides a user-friendly platform with 24/7 support for HUVT Form 2290 filing.
Who Must File HUVT Form 2290?
You are required to file HUVT Form 2290 if you fall into one of these categories:
- Heavy Vehicle Owners: Individuals or businesses operating trucks, truck tractors, or buses with a taxable gross weight of 55,000 pounds or more.
- Leased Vehicle Operators: Lessees responsible for registering and operating heavy vehicles.
- Logging Vehicle Owners: Those transporting harvested forest products, eligible for reduced tax rates.
- Agricultural Vehicle Owners: Vehicles used exclusively for farming, subject to a 7,500-mile limit for tax suspension.
- Government Entities: Must file to report vehicles, though often exempt from payment.
- Non-Profit Organizations: May qualify for exemptions or reduced rates but must file if operating heavy vehicles.
- Suspended Vehicle Owners: Vehicles expected to travel 5,000 miles or less (or 7,500 miles for agricultural vehicles) must be reported for tax suspension.
For more details on exemptions for non-profits, visit IRS Exempt Organization Types.
HUVT Form 2290 vs. Other Truck Taxes
HUVT Form 2290 is specific to the HVUT, but truckers may encounter other taxes. Here’s how it compares:
| Tax Type | Description | Administered By | Filing Method |
| HUVT Form 2290 (HVUT) | Annual tax for vehicles 55,000 lbs or more, funds highway maintenance | IRS | E-file or paper |
| Federal Excise Tax (FET) | One-time 12% tax on retail sale of heavy trucks, trailers, or tractors | IRS | Form 720, quarterly |
| State Fuel Taxes (IFTA) | Tax on fuel used in commercial vehicles, varies by state | State Agencies | IFTA quarterly reports |
| Property Taxes | Annual tax on vehicle ownership, based on value or weight | State/Local | Varies by jurisdiction |
Before You Begin
To e-file HUVT Form 2290 with EZ2290, gather the following:
- Employer Identification Number (EIN): Required for all filers; Social Security Numbers (SSNs) are not accepted.
- Vehicle Identification Numbers (VINs): Unique identifiers for each vehicle.
- Taxable Gross Weight: Total weight of the vehicle, including load and trailers.
- Business Name and Address: Must match IRS records.
- First Used Month: The month the vehicle was first used in the tax year.
- Contact Information: Valid email and phone number.
Required Information:
| Field Name | Description | Example |
| EIN | Unique IRS-assigned business identifier | 12-3456789 |
| Business Name | Legal name of the business | XXX Trucking LLC |
| Address | Business mailing address | 123 Main St, City, USA |
| Tax Year | Tax period for filing | July 1, 2025 – June 30, 2026 |
| Vehicle Identification Number (VIN) | Unique vehicle identifier | 1FTFW1ET1EKE12345 |
| Taxable Gross Weight | Total weight, including load | 80,000 lbs |
| First Used Month | Month vehicle was first used in the tax period | July |
| Suspended Vehicles | Vehicles under 5,000 miles (7,500 for agricultural) | Yes/No |
| Tax Amount | HVUT amount based on weight and usage (calculated by EZ2290) | $550 |
| Payment Method | Payment option (EFW, EFTPS, card, check/money order) | EFTPS |
| Contact Information | Email and phone of the responsible person | Email-id |
E-Filing vs. Paper Filing
E-filing with EZ2290 is the IRS-recommended method, especially for filers with 25 or more vehicles, as it’s faster, more accurate, and eco-friendly. Here’s a comparison:
| Aspect | Paper Filing | E-Filing with EZ2290 |
| Convenience | Requires mailing or in-person submission | File anytime, anywhere with internet access |
| Processing Time | Takes weeks to receive Schedule 1 | Schedule 1 delivered in minutes |
| Error Correction | Manual, delays possible | Built-in validation and free corrections |
| Cost | Postage/travel costs | Starts at $19.99 |
| Documentation | Physical storage required | Digital records, securely stored |
| IRS Acknowledgment | Delayed | Instant email confirmation |
| Eco-Friendliness | Paper-intensive | Paperless, environmentally friendly |
| Accessibility | Limited to IRS hours | 24/7 access |
| Payment Options | Limited (check/money order) | EFW, ACH, EFTPS, card, check/money order |
| Ideal For | Those without internet access | Truckers seeking speed and accuracy |
How to Calculate HVUT?
The HVUT is based on the taxable gross weight and the number of months a vehicle is used on public highways. Here’s the process:
- Determine Taxable Gross Weight: Includes the vehicle’s unloaded weight, trailers, and maximum load. Applies to vehicles 55,000 pounds or more.
- Tax Year: July 1, 2025, to June 30, 2026.
- Weight Categories:
- 55,000–75,000 lbs: Base tax of $100, plus $22 per 1,000 lbs above 55,000.
- Over 75,000 lbs: Maximum tax of $550.
- Prorated Tax: For vehicles first used after July, the tax is prorated based on the first used month.
- Exemptions: Vehicles under 5,000 miles (7,500 for agricultural vehicles), government, or non-profit vehicles may be exempt.
- Suspended Vehicles: Must file HUVT Form 2290 but owe no tax if under mileage limits.
EZ2290 offers tax calculator so you can compute the HVUT ezily.
Documents and Information Needed
Ensure you have:
- EIN: Valid and at least 15 days old to be recognized by the IRS.
- Business Name/Address: Must match IRS records.
- VINs: Correct for each vehicle.
- Taxable Gross Weight: For tax calculation.
- First Used Month: For prorated tax.
- Payment Method: Choose from EFW, EFTPS, credit/debit card, or check/money order.
- Suspended Vehicles: Report vehicles under mileage limits.
E-Filing HUVT Form 2290 with EZ2290
Follow these steps to e-file HUVT Form 2290 using EZ2290:
- Create/Log In: Register at EZ2290.com (free, no credit card needed) or log in.
- Enter Business Information: Input EIN, business name, and address.
- Add Vehicle Information: Provide VIN, taxable gross weight, and first used month. Mark suspended vehicles if applicable.
- Calculate Tax: Use EZ2290’s tax calculator to determine the HVUT.
- Choose Payment Method: Select EFW, EFTPS, credit/debit card, or check/money order.
- Review and Submit: Verify all details using EZ2290’s validation tools and submit to the IRS.
- Receive Schedule 1: Get your IRS-stamped Schedule 1 via email in minutes.
Why Use an IRS-Authorized E-File Provider Like EZ2290?
EZ2290 ensures compliance with IRS standards, offering:
- Security: 256-bit encryption for data protection.
- Accuracy: Real-time TIN matching and validation checks to minimize errors.
- Convenience: Free VIN corrections, bulk filing, and 24/7 support.
- Compliance: Direct submission to the IRS, ensuring validity.
Pricing
| Filing Type | Price |
| Single Vehicle | $19.99 |
| Fleet of 2 Vehicles | $29.99 |
| Fleet of 3 Vehicles | $39.99 |
| Fleet of 4 Vehicles | $49.99 |
| Fleet of 5 Vehicles | $59.99 |
Schedule 1
Schedule 1 is a key part of HUVT Form 2290, listing all taxable vehicles. Once processed, the IRS stamps and returns it as proof of HVUT payment. It’s required for:
- Vehicle Registration: DMVs need it for registration/renewal.
- Compliance Verification: Proves adherence to federal tax rules.
- Fleet Management: Tracks tax status for each vehicle.
Due Dates
- Annual Deadline: For vehicles first used in July 2025, file by September 1, 2025 (extended from August 31 due to the weekend).
- Monthly Deadline: For vehicles first used in other months, file by the last day of the following month (e.g., October 2025 use → November 30, 2025).
Late Payments and Penalties
Late filings incur:
- 4.5% penalty of the total tax per month (up to 5 months).
- 0.5% monthly interest on unpaid amounts.
Bulk E-Filing
EZ2290 supports bulk e-filing for fleet owners, managers allowing:
- Filing multiple HUVT Form 2290 returns simultaneously.
- Automated data entry via spreadsheet uploads.
- Reduced errors and administrative workload.
Amendments
Amend HUVT Form 2290 for:
- VIN Corrections: Free with EZ2290 to fix typos.
- Low Mileage Exceeded: Report vehicles exceeding 5,000 miles (7,500 for agricultural) and pay additional tax.
- Increased Taxable Gross Weight: Update weight changes due to modifications.
Exemptions
HUVT Form 2290 exemptions include:
- Agricultural Vehicles: Under 7,500 miles.
- Logging Vehicles: Reduced rates for exclusive logging use.
- Low Mileage Vehicles: Under 5,000 miles.
- Government vehicles, American Red Cross vehicles, and qualified blood collector vehicles.
HUVT Form 2290 Rejections
Common rejection reasons:
- Incorrect EIN: Must match IRS records and be at least 15 days old.
- VIN Errors: Typos or duplicates.
- Mismatched Business Name: Must align with IRS records.
- Unpaid Tax: Incorrect calculations or payment issues.
HUVT Form 2290 Retransmission
If rejected, retransmit HUVT Form 2290 via EZ2290 by:
- Correcting errors (e.g., EIN, VIN, tax amount).
- Resubmitting promptly to avoid penalties.
HUVT Form 2290 Record Keeping
Keep records for 3 years:
- Stamped Schedule 1: Proof of payment.
- Vehicle Information: VINs, gross weights, mileage logs.
- Supporting Documents: Sales, maintenance, or exemption records.
Suspended Vehicles
Vehicles under 5,000 miles (7,500 for agricultural) are suspended from HVUT but must be reported. If mileage exceeds limits, amend HUVT Form 2290 to pay the tax.
Extensions and Refunds
- Extensions: Available for natural disasters or IRS outages, but payment deadlines remain. Penalties apply for late payments.
- Form 8849 Schedule 6: Claim refunds for vehicles sold, destroyed, stolen, or under mileage limits. File within 3 years of payment.
- Low Mileage Credit: Claim via Form 8849 for vehicles under mileage thresholds.
- Credit for Sold/Destroyed Vehicles: Submit Form 8849 with supporting documents (e.g., bill of sale, police report).
Filing Categories
HUVT Form 2290 uses categories A to V to classify vehicles by taxable gross weight:
| Category | Gross Weight (lbs) | Tax Amount (Annual) |
| A | 55,000 | $100.00 |
| B | 55,001–56,000 | $122.00 |
| C | 56,001–57,000 | $144.00 |
| D | 57,001–58,000 | $166.00 |
| E | 58,001–59,000 | $188.00 |
| F | 59,001–60,000 | $210.00 |
Compliance Requirements
- FMCSA Compliance: HUVT Form 2290 payment is required for safety and operational standards.
- UCR Compliance: A current Schedule 1 is needed for Unified Carrier Registration.
- DMV Compliance: Schedule 1 is required for vehicle registration/renewal.
- IRP Registration: HUVT Form 2290 proof is needed for apportioned plates under the International Registration Plan.
Key Terms of HUVT Form 2290
- EIN (Employer Identification Number): A unique IRS-assigned number for businesses, required for HUVT Form 2290 filing.
- VIN (Vehicle Identification Number): A unique identifier for each vehicle, used to track HVUT compliance.
- Taxable Gross Weight: Total weight of a vehicle, including load and trailers, determining HVUT amount.
- Schedule 1: IRS-stamped document listing taxable vehicles, proof of HVUT payment.
- Suspended Vehicles: Vehicles under 5,000 miles (7,500 for agricultural) exempt from HVUT but requiring HUVT Form 2290 filing.
- Form 8849 Schedule 6: Form to claim refunds for sold, stolen, or low-mileage vehicles.
- First Used Month: The month a vehicle is first operated on public highways in the tax year, used for prorated tax.
FAQs
- What is Form 2290?
HUVT Form 2290 is the IRS form used to report and pay the Heavy Vehicle Use Tax (HVUT) for vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. It supports highway maintenance and is filed annually for the tax year July 1, 2025, to June 30, 2026.
- Who needs to file Form 2290?
You must file HUVT Form 2290 if you are an owner-operator, fleet owner, lessee, or operator of heavy vehicles (55,000 lbs or more), including trucks, buses, or tractors. This also includes logging or agricultural vehicles, government entities, non-profits, and owners of suspended vehicles (under 5,000 miles or 7,500 for agricultural).
- How does HUVT Form 2290 compare to other truck taxes?
HUVT Form 2290 covers the HVUT, an annual tax for highway use. Unlike the Federal Excise Tax (FET, a one-time 12% tax on truck sales filed via Form 720), state fuel taxes (IFTA, quarterly), or property taxes (state-specific), HUVT Form 2290 is federal, IRS-administered, and focused on highway maintenance funding.
- What is the history and purpose of HVUT?
Introduced in 1956 under the Highway Revenue Act, the HVUT funds the Highway Trust Fund for road and bridge maintenance. It targets heavy vehicles (55,000 lbs or more) due to their impact on highways, ensuring infrastructure safety and reliability.
- Where can I find HUVT Form 2290 terms explained?
Key terms like EIN, VIN, taxable gross weight, Schedule 1, suspended vehicles, Form 8849, and first used month are defined in the Glossary of HUVT Form 2290 Terms section above.
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