The quickest and easiest way to comply with 2290 Heavy Use Tax (HUT) mandate is through an online application: 2290 Online Application
If you prefer to speak to a processing officer or file by phone call 240-544-0883 for the Heavy Use Tax Division, Monday through Friday 9AM-5PM CST.
The Heavy Vehicle Use Tax (HUT, or HVUT), IRS Form 2290, is a federal requirement pertaining to and required of all entities operating vehicles over 55,000 pounds under a federally-issued U.S. DOT Number . A U.S. DOT number is a "number" issued by the Federal Motor Carrier Safety Administration (FMCSA) that "tags" your vehicles with the federal Department of Transportation thereby making your vehicles available for monitoring and safety performance analysis.
The 2290 filing confirmation comes in the form of a Schedule 1, which serves as a confirmation that your Heavy Highway Use Tax filing has been completed, although the IRS will begin to withdraw the tax amount due from your bank account after July 1st, the filing requirement is fulfilled.
***The Schedule 1 form is required to be presented while renewing the annual vehicle registration.***
2290 FILING IS REQUIRED FOR ALL VEHICLES THAT MEET ANY OF THE FOLLWING CRITERIA:
WHEN MUST THE HEAVY HIGHWAY USE TAX BE FILED?
The Heavy Highway Use Tax (form 2290) has a filing deadline of August 31st of each year.
The taxable period runs from July 1st to June 30th.
WHO IS EXEMPT FROM FILING 2290?
*The following exempt entities:
Commercial Vehicles travelling fewer than 5,000 miles annually and Agriculture (Farm Vehicles) travelling fewer than 7,500 miles annually; must process the filing, however the IRS will not impose the tax on these entities.
**Newly purchased trucks must be registered within 45 days of purchase.
In order to process your filing in efficient and timely fashion, consider pre-filing in order to avoid unnecessary delays in processing. The penalty for failing to file your IRS Form 2290 by the deadline is equal to 4.5% of the total tax amount due, and the penalty will increase monthly for up to five months. The penalty for failing to pay your Heavy Highway Use Tax payment is .5% of your total tax amount. You will also incur additional interest charge of .54% per month (provided the company purchased a new truck**).
The amount of tax due to the IRS is determined solely by the weight of the vehicle.
TAX AMOUNT DUE ("LOGGING" VS "NON-LOGGING")
The Unified Carrier Registration UCR for interstate motor carriers portal opens on OCTOBER 1 and can be filed online with the Federal Applications Processor. Whereas the enforcement of the UCR doesn't begin until January 1 on annual basis, it is strongly recommended to file as soon as possible to avoid delays in processing. Visit www.ucrportal.us
All CDL drivers and companies which hire them, must register in the FMCSA Clearinghouse Portal. Employers must conduct annual queries every on each CDL holder they currently employ and on each new CDL driver hire. Queries must be conducted every 12 months.
The heavy vehicle use tax (HVUT), if filed via IRS form (Form-2290) and is due before /August 31st for all motor carriers with GVWR (Gross Vehicle Weight Rating) equal to or in exceeds of 55,000 pounds. File today for the current or the next period with Federal Apps Processor.
Every CDL license holder operating vehicles equal to or in excess of 26,000+ GVWR, must be enrolled in Random Drug & Alcohol Program per FMCSR 382. Click here to learn more or to enroll.
Nothing is more important to your business than the people that you hire. When you think about the process involved in hiring new employees, it’s enough to make your head spin. Click here to obtain Driver Qualification File, a U.S. DOT requirement for all CDL employees.