When vehicles with registered gross weight equal to or exceeding 55,000 pounds use public highways, the owners pay Heavy Vehicle Use Tax (HVUT). The HVUT would depend on the gross weight of the vehicle and the load carried. Adding the weight of the motor vehicle & the trailers when empty, we get the gross weight of the vehicle. We can consider the maximum load carried through the vehicle and the trailers as the load carried.
Report the HVUT for your heavy vehicle with gross weight equal to or exceeding 55,000 pounds through IRS Form 2290 and Schedule 1. After the first use of your vehicle under State, District of Columbia, Canadian or Mexican Law, report the HVUT between July 1 of the existing year and June 30 of the following year.
File Form 2290 for your heavy vehicle by August 31st. The due date is two months after the tax period (between July 1 of the previous year and June 30th of the current year) ends. To report a new vehicle, begin from the month following the month of first use. If you have registered the first use of your vehicle in January, start reporting HVUT from February and continue for months up to the due date in August.
You can file your Form 2290 electronically with the HVUT payment through any intermediate service providers of the IRS e-file program for excise taxes, such as ExpressTruckTax.com, or through any electronic return originator (ERO), transmitter etc. To get the list of the IRS e-file providers, visit www.irs.gov/trucker.
ExpressTruckTax, the e-file provider authorized by IRS, supports Form 2290, Form 8849 and Form 2290 Amendments. To learn more click here.
You can report HVUT through paper form 2290 and fill the details of check/ money order through Voucher Form 2290-V.
Form 2290 with full payment:Internal Revenue Service,
Form 2290 without payment due or using EFTPS for payment:Department of the Treasury
If you pay and report HVUT for your vehicle after August 31st, you need to face a penalty of 4.5% of the total tax due for every month up to 5 months. Pay an additional monthly penalty of 0.5% of the total tax due along with an extra interest charge of 0.54% per month for the tax due for being late in both paying and filing your return.