FEDERAL APPLICATIONS PROCESSOR

HEAVY VEHICLE
USE TAX

IRS FORM 2290

JULY 2022 - JUNE 2023 FILING PERIOD


ONLINE APPLICATION

GENERAL INFORMATION



The United States Department of Transportation requires all motor carriers operating vehicles at or above 55,000 pounds under a federally-issued U.S. DOT number to file the HEAVY VEHICLE USE TAX, FORM 2290 per Code of Federal Regulations CFR Title 26 Part 669.

The filing period (filing deadline) is August 31st as determined by the Internal Revenue Service. To learn more click "More Information" below or call (240) 544-0883 to speak with a compliance officer.


Failure to register your Form 2290 by the deadline, will result in IRS imposing a penalty equal to 4.5% of the total tax amount due.
Click here to file your 2290 today.

File Online

The quickest and easiest way to comply with 2290 Heavy Use Tax (HUT) mandate is through an online application: 2290 Online Application

File by Phone

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.

WHO MUST FILE THE 2290?



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:

  • 55,000+ lbs in GVWR, and
  • Using Public Roadways, for
  • Interstate and Intrastate carriers


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?


  • Commercial vehicles traveling fewer than 5,000 miles annually
  • Agriculture vehicles traveling fewer than 7,500 miles annually
  • The Federal Government
  • State or local governments, including the District of Columbia
  • The American Red Cross
  • Nonprofit volunteer fire departments, ambulance associations or rescue squads
  • Indian tribal governments (for vehicles used in essential tribal government functions)
  • Mass transportation authorities
  • Vehicle not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
  • Qualified blood collector vehicles used by qualified blood collector organizations


*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.


2290 PENALTIES

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**).

TAX AMOUNT DUE ("LOGGING" VS "NON-LOGGING")

The amount of tax due to the IRS is determined solely by the weight of the vehicle.
The tax begins at $100 plus $22 dollars per each next 1,000 pounds above 55,000 mark. The amount of tax due caps at $550.
The amount due from the "Logging" vehicles begins at $75 plus $16.50 per each next 1,000 pounds above 55,000 pounds.


IRS Heavy Highway Use Tax: Form 2290



Other important DOT Compliance Filings


Contact

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