Know Your HVUT Responsibilities

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 1st and ending on June 30th of the following year, 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 the annual tax is August 31st.

What is Required?

Business Details:

• Business Name (Sole proprietor can use their legal name)
• Address
• EIN (Employer Identification Number)
• Name & phone number of authorized signatory.

Vehicle Details:

• Vehicle Identification Number (VIN)
• Gross weight of the Vehicle

IRS Payment Method:

• If paying by direct debit, you will need your bank routing number and account number.

Deadline 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 October, you must file a Form 2290 by the end of November.

Give Truck Services of North America a call and we can phone file your Form 2290.  We take all your information over the phone and submit it to the IRS on your behalf!  All we need is your information and a signed Form 8453, giving us the authorization to file for you.  We can send you the form, you sign it and send it back and we take care of the rest. We will even send your Stamped Schedule 1 to your employer for you!