About Form 2290, Heavy Highway Vehicle

Form 2290, also known as HVUT Form, is used to calculate and pay the tax due on vehicles that have a gross weight of 55,000 pounds or more.

Here we explain when it is required to file this form and how to do it.

What is Form 2290 for?

Form 2290 is used to:

  • Calculate and pay taxes due on vehicles with a gross taxable weight of 55,000 pounds or more.
  • Claim a suspension from the tax when the vehicle is expected to be used for less than 5,000 miles (7,500 miles for agricultural vehicles) during that tax period.
  • Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used for less than 5,000 miles (7,500 miles for agricultural vehicles).
  • Report acquisition of a used taxable vehicle on which the payment of taxes has been suspended.
  • Calculate and pay the tax on a taxable used vehicle acquired and used during the current tax period.

Who is required to file IRS HVUT Form?

Anyone who drives a vehicle weighing more than 55,000 pounds on highways or expressways must file IRS Form 2290.

Those who drive heavy vehicles more than 5,000 miles a year (7,500 miles for agricultural vehicles) will be subject to taxes.

The vehicles that run less than 5,000 miles (7,500 miles for agricultural vehicles) are considered tax-exempt. However, filing of Form 2290 is still required.

When must Form 2290 be submitted?

According to the IRS, taxpayers must file Form 2290 for the month the taxable vehicle is used for the first time on highways roads during the current period. The current period begins on July 1, 2021 and ends on June 30, 2022. Taxpayers must file the form and pay the tax before the last day of the month following the month of first use.

How to file Form 2290?

You can choose whether to file Form 2290 on paper or electronically.

Electronically

The IRS encourages e-filing for anyone required to file Form 2290 who wants to receive quick delivery of their watermarked Schedule 1.

You can file Form 2290 electronically through any of the participating commercial software providers. Please note that the services offered and the fees charged differ by provider.

Paper

You can also complete and mail Form 2290 to the applicable IRS address:

If submitting Form 2290 with full payment and that payment is not drawn from an international financial institution, send to:

Internal Revenue Service

P.O. Box 932500

Louisville, KY 40293-2500

If submitting Form 2290 without payment due or if payment is made through EFTPS or by credit/debit card, send to:

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0031

If submitting Form 2290 with a check or money order drawn from an international financial institution, send to:

Internal Revenue Service

International Accounts

1973 Rulon White Blvd.

Ogden, UT 84201-0038

What information do I need for Form 2290?

To file Form 2290, you must gather the following information:

  •  Employee Identification Number. You cannot use your Social Security number.
  • Vehicle identification number of each vehicle.
  • Taxable gross weight of each vehicle. Use the Tax Calculation table on page two of Form 2290 to figure your tax based on the taxable gross weight of each vehicle.

What happens if I do not present Form 2290?

If you are required to file Form 2290 and do not file it, you may face an IRS penalty.

The penalty for not filing Form 2290 on time is 4.5% of the total tax due, for up to 4 months. If you do not pay the tax, you will be subject to a non-payment penalty of 0.5% per month, plus interest.

Do you need more help?

If you have questions about Form 2290, you can refer to the Frequently Asked Questions for Truckers Who e-file.

If you would like telephone support, you can call the Form 2290 Call Site Monday – Friday between 8 a.m. and 6 p.m. Eastern time.

  • From the US, 866-699-4096 (toll free)
  • From Canada or Mexico, 859-320-3581 (not toll-free)