What Is Form 2290 and Who Has To File?

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, 2013, and ending on June 30, 2014, 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.  The deadline to file is August 31, 2013.

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, 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 August, you must file a Form 2290 by the end of September.

As a premier processing agency, Truck Services of North America can file your Form 2290 Heavy Highway Use Tax for you.  TSNA takes the paperwork out of your way! Check out all our services at TSNAmerica.com and fill out the Service Request Form, email us at support@TSNAmerica.com or call 803.386.0320.