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Anyone who registers (or is required to register) a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more and uses it on a public roadway must file a Form 2290, Heavy Highway Vehicle Use Tax Return, annually with the Internal Revenue Service (IRS). Proof that you paid the heavy highway use tax is required to register your vehicle in any jurisdiction, both initially and at renewal time. Proof of payment consists of a receipted Schedule 1 of Form 2290 that is returned to the taxpayer by the IRS after the taxpayer has paid the tax on the vehicle. The tax year is July 1 – June 30, with annual tax returns typically due by August 31 each year

Form 2290 is used for the following filings:

• Figure and pay tax due to the IRS on highway motor vehicles used during the reporting period with a taxable gross weight of 55,000 pounds or more;Form 2290 must be filed the month after a taxable vehicle is first used on public highways during the current period.
• Claim suspension from the heavy highway use tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the reporting period;
• Figure and pay tax due on a vehicle if you completed the suspension statement on another Form 2290 and that vehicle later exceeded the mileage use limit during the reporting period;
• Figure and pay tax due if, during the reporting period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
• 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; and
• Figure and pay the tax due on a used taxable vehicle acquired and used during the reporting period.

Electronic filing is required when reporting 25 or more vehicles on Form 2290, and it is encouraged for all filings. Since processing is faster electronically, you can receive your watermarked Schedule 1 quickly, so you can get your trucks registered and on the road.

If you are reporting fewer than 25 vehicles, you may complete and mail a Form 2290. With this option, you can expect to receive your stamped Schedule 1 within six weeks after the IRS receives your Form 2290.

Many third-party services offer 2290 filing assistance, be sure to choose a trustworthy firm. J. J. Keller is a well-known industry leader and an authorized IRS e-file provider. With J. J. Keller’s 2290online.com service, you can complete and e-file your Form 2290 in minutes and have your Schedule 1, with electronic stamp showing proof of heavy vehicle use tax paid, in as little as 24 hours.

If you buy one or more additional vehicles after filing your annual 2290, you must file a new Form 2290 listing only the new vehicles. You can e-file any time before the last day of the month following the month the new vehicle was first used on public highways. For example, if you first use the new truck during September, you should file the 2290 and pay the tax by October 31.

The heavy vehicle use tax (HVUT) is a federal tax program for certain heavy motor vehicles, including trucks, truck tractors, and buses, and is imposed for the use of public highways. The program includes requirements for filing taxes, recordkeeping, and reporting.

The tax is payable to the Department of the Treasury, Internal Revenue Service, on Form 2290, Heavy Highway Vehicle Use Tax Return.

Essentially, HVUT is the federal program, and the Form 2290 is the tax return used to comply with the filing requirements under the program.

Anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more must file Form 2290 and pay the tax. Vehicles that are used for 5,000 miles or less (7,500 for farm vehicles) are required to file a return but are excluded from paying the tax. Your records will need to include the date the vehicle was acquired and the name and address of the person from whom it was acquired. If you don’t pay the tax, you’ll be unable to obtain a license plate for the semi-truck.

If you buy the heavy highway motor vehicle after filing your annual 2290, you must file a new Form 2290 listing only the new vehicle. E-file that Form 2290 any time before the last day of the month following the month the new vehicle was first used on public highways. For example, if you first use the new truck during September, you should file the 2290 and pay the tax by October 31.