Use Form 2290 for the following actions
- Figure and pay the tax due on highway motor vehicles
used during the period with a taxable gross weight of 55,000
pounds or more.
- Figure and pay the tax due on a vehicle for which you
completed the suspension statement on another Form 2290
if that vehicle later exceeded the mileage use limit during the
- Figure and pay the tax due if, during the period, the
taxable gross weight of a vehicle increases and the vehicle
falls into a new category.
- Claim suspension from the tax when a vehicle is expected
to be used 5,000 miles or less (7,500 miles or less for
agricultural vehicles) during the period.
- Claim a credit for tax paid on vehicles that were destroyed,
stolen, sold, or used 5,000 miles or less (7,500 miles or less
for agricultural vehicles).
- Report acquisition of a used taxable vehicle for which the
tax has been suspended.
- Figure and pay the tax due on a used taxable vehicle
acquired and used during the period. See Used vehicle, later
You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2014, and ending on June 30, 2015, if a
taxable highway motor vehicle (defined below) 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. See the examples
under When To File, later.
The tax year for IRS Form 2290
starts from July of any year and ends the June of next
year. If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100,
plus $22 per 1,000 pounds over 55,000 pounds. For over 75,000-pound vehicles, the
maximum HVUT is $550 per year. The taxes are lower for logging vehicles - vehicles
primarily used for exclusively for transporting products harvested from the forest
and is registered with the state agency as such.
The table below shows the taxes for logging and regular trucks:
|Taxable Gross Weight
||Heavy Vehicle Use Tax Rate
||Logging Vehicle Rate
|Below 55,000 lbs
|55,000 to 75,000 lbs
||$100 plus $22 per 1000 lbs over 55,000 lbs
||$75 plus $16.5 per 1000 lbs over 55,000 lbs
|Over 75,000 lbs
For any vehicles placed into service after July, the taxes are prorated.
If you are a trucker, owner operator, or trucking company, you are subject to filing a tax return for the
Heavy Vehicle Use Tax. These taxes have typically been filed with the IRS Form 2290
. Until recently, this
form could only be filed by paper. However, there have been great advances in technology over the past few
years and the IRS now accepts and encourages taxpayers to E-File their 2290 Form.
The IRS has approved several third party service providers to E-File Form 2290
on behalf of those taxpayers
who need to file. This list is posted on the IRS website. The IRS itself does not provide a way to E-File this
form through their website. In deciding how to file, there are a few things that should be considered. When you
select a provider, it is important to be sure that they are an Authorized IRS E-File Provider, make sure that
they can handle all of your truck tax needs, and it is safest to find a provider that is entirely web-based.
When selecting an Authorized E-File Provider
, you should look on their website for something to verify that
they are actually authorized by the IRS to E-File tax forms. Again, you can also refer to the IRS Website for
a complete list of Authorized E-File Providers. Be sure that the provider you choose is on that list!
If you need to file several types of Truck Taxes and not only the Form 2290, like IFTA or Form 8849 then it
would be helpful to have them all filed from the same place. Some service providers are only for Form 2290,
or Form 8849, etc. The most convenient and economical way of filing would be to have them all filed with the
The first step to Filing the Form 2290 Online is to go to Expresstrucktax.com
an IRS Authorized E-File Provider
for Heavy Vehicle Use Taxes. From this page, you can get started on a Form 2290
, IFTA filing, or sign up as a
service provider. To login, just click on the Sign-Up button. From here, just enter some basic information to
set up you ExpressTruckTax account. (Please note: it is totally free to create an account. You only pay per
After signing up, you will be taken to the Dashboard of your account. This page displays your basic business
information as well as the status of your most recent returns. From here, you can add new businesses to file
for, as well as create new returns. To File a new 2290, just click on Create New Return at the bottom of the
The first thing that will be asked is the First Use Month of the vehicle as well as the year that you are
filing for. If the vehicle has been on the road since last year, then select July 2011 as the first use month
because that is the first month of the tax period.
On the next section, you can add heavy vehicles. There are several categories to add them to. They can be
Taxable Vehicles, Suspended Vehicles, Prior Year Suspended Vehicles, Sold/Destroyed/Stolen Vehicles, or
Low Mileage Credit Vehicles. Taxable Vehicles are normal heavy vehicles that travel a minimum of 5,000
miles per year. Suspended Vehicles fall below the 5,000 mile threshold (7,500 if agricultural) and no
taxes are due for these, but they must still be filed for. Prior Year Suspended Vehicles are vehicle
that were filed for previously, but they either exceeded the mileage threshold or the vehicle was sold.
Sold/Destroyed/Stolen Vehicles are just as they sound - sold, destroyed, or stolen before June 1.
Low Mileage Credit Vehicles are recorded if taxes were paid for a vehicle in the previous year, but the
vehicle never exceeded the mileage threshold.
After selecting the type of payment for the taxes due, the system performs an internal audit of the
information that was submitted. This audit checks for any basic errors that may have been made.
You can then select how you would like to pay the IRS. The IRS accepts Electronic Funds Withdrawal,
EFTPS, and check or money order. An electronic funds withdrawal would instantly withdraw the payment
from a bank account within 5 business days. EFTPS
stands for the Electronic Federal Tax Payment System.
It is a government program, but in order to use it you must already have an EFTPS account (this can take at
east 2 weeks to create). A check or money order can also be used to pay the taxes due. In order to use this
method, you will need to print a payment voucher from the ExpressTruckTax website then mail that to your
local IRS office.
Before you finish, Expresstrucktax.com
offers many additional services such as a fax or an automated
text message to your cell phone as soon as the Schedule 1 is available. You can also have the form faxed
to anyone including your leasing company, trucking association, or yourself.