Table of Contents
- What Is the Heavy Vehicle Use Tax?
- When Is the HVUT Due?
- 7 Steps to HVUT Filing
- Heavy Vehicle Use Tax FAQ
- Check Out Our Blog for More Information
Companies and individuals who operate heavy vehicles on public roads may need to pay the federal heavy vehicle use tax (HVUT) each year. If you believe you may need to file and pay the HVUT, we cover what you need to know below, including when the HVUT is due and the steps involved in filing.
What Is the Heavy Vehicle Use Tax?
The HVUT, also known as the heavy highway vehicle use tax, is a type of federal tax imposed on vehicles with a gross weight of at least 55,000 pounds that operate on public highways. This annual tax helps fund highway construction, maintenance and repairs.
The HVUT is based on the vehicle’s weight and its intended use. The tax rate varies depending on the vehicle’s gross weight, starting at $100 for vehicles with a gross weight of 55,000 pounds. It adds another $22 for every 1,000 pounds over that starting weight but tops out at $550 for vehicles with a gross weight of 75,000 pounds or more. Owners of heavy vehicles must pay the HVUT by filing Form 2290 with the Internal Revenue Service (IRS).
When Is the HVUT Due?
The HVUT is due annually on the last day of the month that follows the first use month. The first use month is the month in which you first use your heavy vehicle on public highways. For example, if you first use your heavy vehicle in July, the HVUT is due on August 31st. If you first use it in December, the HVUT is due on January 31st of the following year.
You pay your HVUT for the tax period starting July 1st and ending June 30th of the following year. If you use your heavy vehicle during this tax period, you must pay the HVUT by the due date to avoid penalties and interest.
7 Steps to HVUT Filing
Below are the steps to file your federal heavy vehicle use tax form:
- Determine if you are required to file: If you own a heavy vehicle with a gross weight of at least 55,000 pounds that you use on public highways, you must file the HVUT.
- Gather the required information: You will need your Employer Identification Number (EIN), the vehicle identification number (VIN) and the gross weight of the vehicle.
- Choose a filing method: You can file your HVUT electronically or by mail. You may prefer the electronic filing option as it is faster, more convenient and can provide immediate confirmation of receipt.
- Complete Form 2290: You’ll need Form 2290 to file your HVUT. You will need to provide information about your business, vehicle and payment method.
- Pay the HVUT: Your HVUT payment amount is based on the tax period and the gross weight of your vehicle. You can make your payment using electronic funds withdrawal (EFW), Electronic Federal Tax Payment System (EFTPS) or by mailing a check or money order with your completed Form 2290.
- Submit your Form 2290: If you file electronically, submit the form through an authorized IRS e-file provider. If you file by mail, send the completed form and payment to the address listed on the form.
- Keep a copy of your HVUT receipt: Once you’ve filed and paid your HVUT, you will receive a stamped copy of your Schedule 1 as proof of payment. Be sure to keep this receipt in your records, as you may need it to renew your vehicle registration or provide proof of payment during roadside inspections.
Remember that you must file and pay your HVUT by the due date to avoid paying penalties and interest.
How to Pay Your HVUT
There are several payment options available to pay your HVUT:
- Electronic Funds Withdrawal (EFW): You can authorize the IRS to withdraw the HVUT payment from your bank account by providing your bank account and routing number on Form 2290. They will process the payment through the Electronic Federal Tax Payment System (EFTPS).
- Electronic Federal Tax Payment System (EFTPS): You can make your HVUT payment electronically through EFTPS by enrolling in the system and scheduling your payment.
- Credit or debit card: You can pay your HVUT with a credit or debit card by visiting the IRS website and selecting the Pay by Card option. Please note that there may be a convenience fee for using this payment option.
- Check or money order: You can mail your HVUT payment along with a completed Form 2290 to the IRS using a check or money order. Make the check or money order payable to the United States Treasury.
If you are unable to pay the full amount of the HVUT by the due date, contact the IRS to discuss payment options and potential penalties.
Heavy Vehicle Use Tax FAQ
For more information, review our frequently asked questions regarding the HVUT below.
1. Do I Need an Employer Identification Number (EIN) to Pay My HVUT?
Yes, regardless of your company’s entity structure, you need an EIN to file the HVUT Form 2290. You may not use a Social Security Number to file this form and pay your HVUT.
2. What Groups Are Exempt From Paying the HVUT?
Groups that are exempt from paying the HVUT include:
- The federal government
- The American Red Cross
- Indian tribal governments
- State and local governments
- Mass transportation authorities
- Non-profit volunteer fire departments, rescue squads and ambulance associations
3. What Vehicles Are Exempt?
Vehicles that are exempt from the HVUT include:
- Qualified blood collector vehicles
- Vehicles utilized for essential tribal government functions
- Agriculture vehicles that travel fewer than 7,000 miles in a year
- Commercial vehicles that travel fewer than 5,000 miles in a year
- Vehicles that aren’t considered highway motor vehicles, such as non-transportation trailers
Check Out Our Blog for More Information
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