July 26, 2022

How To Pay Your Heavy Highway Vehicle Use Tax: The Ultimate Guide

First, let’s understand the heavy highway vehicle use tax. If you register a vehicle or must register a vehicle as a heavy highway motor vehicle, you must ensure it has a taxable gross weight of at least 55,000 LBS or more.

You must have the vehicle registered under your name when you first use it on any public highways and file Form 2290, which is the heavy vehicle use tax return.

Understanding The Deadlines For The Heavy Highway Vehicle Use Tax

  • The filing season begins July 1 and lasts till June 30th. 
  • The filing deadline for your 2290 Form will be based on the month when you have first used the taxable vehicle on any public highway.
  • This use has to be during the reporting period.
  • If you have used the vehicle on any public highway in July, you must file your form between July 1st and August 31st.
  • The tax that you have to pay for your current HVUT filing season is usually prorated for all the vehicles that you have used on public highways after July. 
  • You must file the 2290 Form online by the last day of the month that follows the month in which you first used your vehicle.

The Purpose Of The Heavy Highway Vehicle Use Tax Return Form 2290

  • It helps you figure out the taxable amount that is due on your highway motor vehicles that you have used during the taxation period. The growth weight of the vehicle should be 55,000 LBS or more
  • If there is a vehicle for which you have completed the suspension statement on another 2290 Form, you can figure out and pay the tax for the same using this form. This happens when the vehicle in question later exceeded the limit of mileage use during the given period.
  • There are situations when the taxable gross weight of the vehicle increases during the period and the vehicle falls into a different or new category. You can also use the form to figure out the payable tax on that vehicle as well.
  • You can also claim the suspension from this tax if you have used your vehicle for 5,000 miles or less. In the case of an agricultural vehicle, if used less than 7,500 miles during a given period, you can claim the suspension again.
  • You can also claim a credit for the tax you have paid on any of your vehicles destroyed, stolen, or sold through Form 2290.
  • The same applies to the vehicles that have been used for 5,000 miles or less and less than 7,500 miles in the case of agricultural vehicles.
  • You can use the same form to report the acquisition of a used taxable vehicle. If the tax has been suspended for the vehicle, the same form can be used.
  • If the used taxable vehicle has been acquired, you can calculate the tax on it during the given period with the help of this form.

The Process Of Filing Your Heavy Highway Vehicle Use Tax

The easiest way to file your 2290 tax return is to get in touch with your third-party administrator.

These DOT compliance facilitators are in a better position to file your HVUT taxes and all the requirements and formalities on your behalf so that you can stay compliant throughout the year.

If you want to do it all on your own, you should follow the following process:

Collect All The Information

Calculate Your Heavy Highway Vehicle Use Tax

The IRS calculates the tax on your vehicle based on the automobile’s gross taxable weight, which must be above 55,000 lbs.

Important Factors To Consider:

  • The actual loaded weight of the fully-loaded vehicle.
  • Unloaded weight of any apparatus such as trailers or semi-trailers when they are fully equipped for service generally used in combination with the automobile
  • The actual weight of the maximum load carried on the automobile and any additional apparatus such as trailers or semi-trailers used in combination with it

Vehicles that weigh less than 55,000 LBS have to pay no tax 

Vehicles that weigh between 55,000 and 75,000 LBS should pay $100 as tax

Also, they should pay $22 per every 1000 LBS that is in excess of 55,000 LBS of their weight

Vehicles that way over 75,000 LBS, need to pay $550 as tax

File Your 2290 HVUT Tax Return

The best way is to ask your third-party administrator or DOT compliance facilitator to act on your behalf.

You can file a form through mail or via an online process on the IRS website. There are three methods via which you can pay the payment listed as follows.

  • Electronic Funds Transfer 
  • Electronic Federal Tax Payment System 
  • Check Or Money Order

The Final Process Is Receiving Your Schedule 1 Copy For Your 2290 Form Filed

You will have to apply for your current Schedule 1 copy. Make sure that you have filed Form 2290 and also paid the applicable tax in full.

You have to include a copy of your previously filed Form 2290 and Schedule 1 when submitting your current tax return.

Expedite the Schedule 1 request by indicating that you want the same and including your name, phone number, fax number, and the date of Form 2290.

You don’t have to deal with the complexities and formalities of these legal processes. The easiest way to do all this is to connect with your DOT compliance facilitator or third-party administrator.



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