Category: 2290 highway use tax

Understanding 2290 Taxable Gross Weight: A Guide for Accurate HVUT Filing

Understanding 2290 Taxable Gross Weight

The Heavy Vehicle Use Tax (HVUT)  is levied on heavy vehicles operating on public highways at registered gross weights of 55,000 pounds or more. It is a vital source of revenue for highway construction and maintenance projects across the United States, ensuring the upkeep of infrastructure essential for commerce and travel. The funds collected through HVUT help to maintain and develop roadways, offsetting the damage caused by heavy vehicles. This ensures a sustainable and efficient transportation network for all users.

This guide is designed for owners and operators of heavy vehicles. It explains HVUT weight categories and their influence on tax calculations. A clear understanding of these categories is crucial for maintaining compliance. Understanding HVUT Weight Categories

The structure of HVUT weight categories is central to the tax calculation process. These categories are established by the IRS to determine the amount of tax owed, based on the vehicle’s taxable gross weight. The following key elements define HVUT weight categories:

  1. Taxable Gross Weight: The vehicle’s gross weight, including the truck, trailer, and maximum load, determines the applicable HVUT rate.
  2. IRS Weight Categories: These predefined categories align tax obligations with vehicle weight to ensure fair tax distribution.
  3. Form 2290: This is the official tax form used to report and calculate HVUT. The taxable gross weight recorded on this form directly impacts the tax amount.

The classification of vehicles into HVUT weight categories ensures a fair tax system. Heavier vehicles cause greater wear and tear on highways, and the HVUT structure reflects this reality by taxing vehicles proportionally to their weight. This equitable approach ensures that the financial burden of road maintenance is shared appropriately among vehicle operators.

Understanding Taxable Gross Weight

In the context of the Heavy Vehicle Use Tax (HVUT), “taxable gross weight” refers to the combined weight of a vehicle. This includes the empty weight of the truck, the empty weight of any trailers customarily used with the vehicle, and the weight of the maximum load typically carried by the truck and its trailers. Calculating taxable gross weight accurately is essential for commercial vehicle owners and operators, as it directly determines the HVUT rate applicable to the vehicle.

Gross Weight Categories and Their Role in HVUT

The Internal Revenue Service (IRS) divides taxable gross weight into specific categories, with each category corresponding to a predetermined HVUT rate. Vehicle owners must report their vehicle’s taxable gross weight on Form 2290, the Heavy Highway Vehicle Use Tax Return. This form serves as the basis for assessing the tax due, linking the vehicle’s weight category to its tax liability.

Implications of Taxable Gross Weight Categories

Vehicles with a taxable gross weight of 55,000 pounds or less fall into the lowest HVUT bracket. As the weight range increases, typically in increments of 1,000 pounds, the vehicle moves into higher tax brackets, culminating in the maximum HVUT rate.

Certain vehicle types receive special consideration within these categories:

  • Agricultural Vehicles: These may qualify for reduced HVUT rates within their weight category.
  • Logging Vehicles: These vehicles are taxed at a lower rate than other vehicles of the 

The IRS’s weight category system supports equitable taxation by reflecting the principle that heavier vehicles, which tend to cause more wear and tear on roadways, should contribute proportionally more to infrastructure upkeep. This approach ensures a balanced and fair system while promoting the sustainability of the nation’s transportation network.

Step-By-Step Guide to Categorizing Your Vehicle’s Taxable Gross Weight

Accurately categorizing your vehicle’s taxable gross weight for the Heavy Vehicle Use Tax (HVUT) is essential for determining the correct amount owed. Follow these detailed steps to ensure accuracy:

Step 1: Identify the Gross Vehicle Weight Rating (GVWR)

The Gross Vehicle Weight Rating (GVWR) is a critical figure that determines the maximum allowable weight a vehicle can carry, including its own weight, passengers, cargo, and any attachments like trailers. This figure, established by the vehicle manufacturer, ensures safe operation by specifying the maximum weight capacity the vehicle is designed to handle. To begin categorizing your vehicle’s taxable gross weight for HVUT purposes, accurately identifying the GVWR is essential. The GVWR is typically listed on the manufacturer’s label, making it easy to find and reference.

How to Locate and Understand the GVWR:

  • Find the Manufacturer’s Label
    • Look for the manufacturer’s label inside the vehicle, often located on the inside edge of the driver’s side door or the door frame.
    • In some cases, it might also be found on the door pillar, near the hinge, or on the door jamb.
  • Read the Label Details
    • The label contains various details, including the GVWR, which is typically displayed prominently.
    • Ensure you differentiate the GVWR from other weight ratings like the curb weight (the weight of the vehicle alone without cargo or passengers) or the gross axle weight rating (GAWR, which specifies the maximum weight per axle).
  • Understand the GVWR
    • The GVWR includes:
      • The vehicle’s base weight (curb weight).
      • The weight of passengers and the driver.
      • The weight of cargo and any other load the vehicle is designed to carry.
    • It does not include the weight of any trailers.
  • Verify the Information
    • Cross-check the GVWR with your vehicle’s manual or online resources if needed to ensure accuracy.
    • If the manufacturer’s label is missing or illegible, contact the manufacturer or dealership to retrieve the GVWR.

Step 2: Include the GVWR of Any Attached Trailers

To calculate your vehicle’s taxable gross weight accurately, you must account for any trailers that are customarily used with the vehicle. The Gross Vehicle Weight Rating (GVWR) of a trailer specifies the maximum weight the trailer is designed to handle, including its own weight and the weight of its load. Combining the GVWR of the truck and trailer(s) is a crucial step, as the IRS considers this total weight when determining the taxable gross weight under the Heavy Vehicle Use Tax (HVUT). This ensures compliance and prevents underreporting of your vehicle’s weight.

How to Incorporate Trailer GVWR into the Calculation:

  • Determine If a Trailer Is Customarily Used
    • Evaluate whether the vehicle is typically used with a trailer or multiple trailers during the tax period.
    • A “customarily used” trailer is one that is regularly or frequently attached to the truck for its intended operations.
  • Locate the Trailer’s GVWR
    • Just like the truck, the GVWR of a trailer is listed on the manufacturer’s label, which is usually found on the trailer’s frame, tongue, or near the coupling area.
    • The label indicates the maximum allowable weight for the trailer when fully loaded.
  • Add the GVWR of Each Trailer
    • If multiple trailers are used, add the GVWR of each trailer to the truck’s GVWR.
    • Example:
      • Truck GVWR: 26,000 lbs
      • Trailer 1 GVWR: 14,000 lbs
      • Trailer 2 GVWR: 12,000 lbs
      • Combined GVWR = 26,000 + 14,000 + 12,000 = 52,000 lbs
  • Ensure Accuracy
    • Double-check the GVWR values for both the truck and trailers to ensure they are current and reflect the correct capacity.
    • Contact the trailer manufacturer or dealer if the GVWR label is missing or unclear.

Step 3: Determine the Weight of the Maximum Load

An essential part of accurately calculating the taxable gross weight of your vehicle is considering the maximum load weight that the vehicle and its trailers are expected to carry during the tax period. The maximum load includes the weight of any cargo, freight, equipment, or other materials transported regularly. Adding this load weight to the combined Gross Vehicle Weight Rating (GVWR) from Step 2 provides the total taxable weight for the vehicle.

How to Determine and Add the Maximum Load Weight:

  • Identify the Typical Load
    • Consider the type of cargo the vehicle is designed to transport, such as goods, machinery, livestock, or other materials.
    • Determine the maximum weight of this cargo that the vehicle is likely to carry at any point during the tax period.
  • Account for Seasonal Variations
    • If the vehicle carries different loads throughout the year, use the heaviest load weight to calculate the taxable gross weight.
    • Example: A truck may carry heavier loads during peak freight seasons; this maximum weight should be included.
  • Include Weight for Both Truck and Trailers
    • Factor in the combined load weight for the truck and any customarily attached trailers.
    • Example:
      • Truck and Trailer Combined GVWR (from Step 2): 50,000 lbs
      • Maximum Load Weight: 10,000 lbs
      • Total Taxable Gross Weight = 50,000 + 10,000 = 60,000 lbs
  • Weigh the Vehicle and Load if Necessary
    • If you are unsure of the exact weight, consider weighing the vehicle and trailer with a full load at a certified weigh station to get an accurate measurement.
  • Document the Load Weight
    • Keep records of the maximum load weight calculation for your tax filing. This documentation may be helpful in the event of an audit or for future tax filings.

Step 4: Calculate the Total Taxable Gross Weight

The final step in determining your vehicle’s taxable gross weight for the Heavy Vehicle Use Tax (HVUT) is to combine all the relevant weight components from the previous steps. The taxable gross weight reflects the total maximum weight the vehicle is designed to carry during the tax period, including its own weight, trailers, and load. This figure determines the HVUT category assigned to your vehicle, ensuring compliance with IRS regulations and accurate tax filing.

How to Calculate the Taxable Gross Weight:

  1. Start with the Vehicle’s GVWR
    • Use the Gross Vehicle Weight Rating (GVWR) identified in Step 1. This is the manufacturer’s designated maximum weight for the truck, including passengers, fuel, and cargo.
  2. Add the GVWR of Any Trailers
    • From Step 2, include the Gross Vehicle Weight Rating (GVWR) for all trailers customarily attached to the vehicle. Ensure the combined GVWR reflects all trailers used during the tax period.
  3. Incorporate the Maximum Load Weight
    • From Step 3, add the maximum load weight the vehicle and its trailers are expected to carry at any point during the tax period. This includes all cargo or freight regularly transported.
  4. Combine the Values
    • Add the GVWR of the truck, the GVWR of trailers, and the maximum load weight to calculate the total taxable gross weight.

Example Calculation:

  • Vehicle GVWR: 26,000 lbs
  • Trailer GVWR: 14,000 lbs
  • Maximum Load Weight: 10,000 lbs
  • Total Taxable Gross Weight = 26,000 + 14,000 + 10,000 = 50,000 lbs

Verify the Result:

  • Cross-Check the Numbers
    • Ensure all values are accurate by reviewing the GVWR labels and the maximum load weight records.
    • If any components seem unclear, weigh the vehicle with trailers and load at a certified scale for verification.
  • Determine the HVUT Category
    • Once the taxable gross weight is calculated, compare it to the IRS-defined weight categories for HVUT. These categories determine the tax amount owed based on the vehicle’s total taxable gross weight.

But their scope, requirements, and impact on HVUT filing differ significantly. A clear understanding of these differences helps truck owners and operators navigate their obligations effectively, ensuring compliance with both state and federal authorities.

tax 2025 regulations

Key Differences Between State and Federal Regulations:

Federal Regulations: Governed by the IRS, federal regulations set the framework for HVUT filing through Form 2290. These rules apply uniformly across all states and determine the taxable gross weight, filing deadlines, and tax rates for heavy vehicles operating on public highways.

State Regulations: Managed by individual state departments of motor vehicles (DMVs), state regulations often focus on vehicle registration and compliance with weight limits and operational permits. States may require proof of HVUT payment (Schedule 1) for registration or renewal.

Weight Categories and Tax Assessment

Federal: The IRS uses taxable gross weight categories to calculate HVUT. This includes the weight of the truck, trailers, and maximum load, as reported on Form 2290. These categories ensure a fair and standardized approach to taxation.

State: States may enforce specific weight limits on highways and bridges, requiring additional permits for vehicles exceeding those limits. While states don’t impose HVUT directly, their enforcement of weight regulations can impact vehicle operation and compliance requirements.

Compliance Requirements

Federal: Filing Form 2290 and paying HVUT is mandatory for vehicles with a taxable gross weight of 55,000 pounds or more. Federal regulations emphasize accurate reporting and timely filing to avoid penalties and interest.

State: Most states require proof of HVUT payment (a stamped Schedule 1) as a condition for vehicle registration or renewal. Some states also have additional compliance requirements, such as emissions checks or road use taxes.

Impacts of State and Federal Regulations on HVUT Filing:

Proof of HVUT Payment

  • Federal regulations mandate HVUT payment and issue a stamped Schedule 1 upon successful filing.
  • Many states require this Schedule 1 as proof of compliance for vehicle registration. Failure to provide this document can result in delays or penalties at the state level.

Weight Limits and Operational Permits

  • Federal taxable weight categories directly influence HVUT calculation, while state-specific weight limits may require operators to secure overweight or special-use permits.
  • Truck operators need to ensure their vehicle’s gross weight complies with both state and federal limits to avoid fines or operational restrictions.

Cross-State Operations

  • Vehicles operating across multiple states must adhere to each state’s regulations in addition to federal HVUT requirements. This often includes maintaining accurate records of HVUT payment and complying with state-specific permits and fees.

A thorough understanding of state and federal regulations ensures smooth operations for heavy vehicle owners and operators. Filing HVUT under federal guidelines is a legal requirement, but state-level compliance, including registration and permitting, relies on the same documentation. Ignoring either can lead to penalties, operational delays, or even vehicle impoundment. By adhering to both state and federal regulations, truck operators can avoid complications, streamline their filings, and contribute to a well-maintained and efficient transportation system.

How ExpressTruckTax Simplifies HVUT Filing for Owner-Operators and Fleet Owners

ExpressTruckTax offers a fast, reliable, and hassle-free way for owner-operators and fleet owners to file their Heavy Vehicle Use Tax (HVUT). As an IRS-authorized e-file provider, ExpressTruckTax ensures that filing Form 2290 is simple, secure, and accurate, helping truckers avoid penalties and save time. Whether managing a single vehicle or an entire fleet, the platform is designed to streamline the process, making compliance with federal HVUT regulations easy.

Key Benefits for Truck Owners and Fleet Managers:

  • Instant Filing and Schedule 1 Delivery
    File Form 2290 online in minutes and receive your IRS-stamped Schedule 1 instantly, ensuring timely compliance for vehicle registration.
  • Error-Free Filing
    The system’s built-in error checks and VIN validation tools help eliminate common filing mistakes, reducing the risk of IRS rejections.
  • Bulk Upload for Fleets
    Fleet owners can use the bulk upload feature to file for multiple vehicles simultaneously, saving time and effort.
  • Free VIN Corrections
    If a VIN error occurs, ExpressTruckTax offers free VIN corrections, ensuring your records remain accurate.
  • US-Based Support
    Access personalized, bilingual support from ExpressTruckTax’s dedicated US-based team, available to guide you through the filing process.
  • Flexible Access Options
    File from your smartphone, tablet, or computer with the user-friendly mobile app or online platform, allowing for on-the-go tax management.

Why Choose ExpressTruckTax:

With competitive pricing, a robust feature set, and a 100% IRS acceptance guarantee, ExpressTruckTax is the trusted choice for truckers across the U.S. By simplifying the complexities of Form 2290 filing, ExpressTruckTax ensures that truck owners and operators can focus on what matters most—keeping their vehicles on the road.

How To Make Amendments To Your Form 2290

Make a mistake on your Form 2290? Need to update something? That’s OK! It happens to the best of us!

If you need to make a Form 2290 correction, you have several options available to you, depending on what you need to change.

If you need to change only 1 digit of your VIN number, report a higher weight amount, or more mileage than you anticipated, you can file a 2290 Amendment.

Form 2290 Amendments are free when you file with ExpressTruckTax!

If, however, your changes are more substantial (your name, address, EIN, or basically anything else is incorrect) and your Form 2290 was already accepted by the IRS you will need to file a Form 8849 to void your previous Form 2290.

Then, you will need to file a new Form 2290 with the correct information.

Follow these simple steps to make changes to your Form 2290 with ExpressTruckTax.

Filing a Form 2290 Amendment

  1. Log in to your ExpressTruckTax account.
  2. On your Dashboard, select “Start New Return”.
  3. Click “Form 2290 Amendments” and then “Start Form 2290 Amendment”.
  4. Select which type of amendment you need to make (VIN, Taxable Gross Weight Increase, or Mileage Exceeded).
  5. Continue following the prompts, pay the filing fee (if you filed your 2290 with another provider), and then transmit to the IRS.

Updating your business information and filing a new Form 2290

  1. On your Dashboard, select “+Add” on the far right side of your screen under Businesses to add the corrected business information.
  2. Complete this form with the correct EIN and business information that you need to file your 2290 under. When you are finished, click “Continue” at the bottom of the page.
  3. Check that you are now filing under the correct business. It will be highlighted on the right side of your screen and your newly corrected business details will be displayed across the top.
  4. Select “Start New Return”. Then select whether you need to file for 1 vehicle or multiple vehicles.
  5. Follow the prompts to complete your corrected 2290 and then transmit to the IRS.
  6. Once you receive the Schedule 1 in your email with the watermark, save the file as a picture (.JPEG or .PNG).

Filing a Form 8849 with ExpressTruckTax

  1. On your Dashboard, go to the right side of your screen and select the business that you originally filed under with the incorrect information. 
  2. Select “Start New Return”.
  3. Then select “Form 8849 Schedule 6” and then “Start Form 8849”.
  4. Select December as the ending month of your tax year. Then click “Next”.
  5. Continue to click “Next” and skip to the “Tax Overpayment” section. 
  6. Select “Add Vehicle” to enter your claim information and then select “Choose File” to attach the Stamped Schedule 1 that you just received and saved as a .JPEG or .PNG.
  7. Be sure to include a detailed explanation of the reason why you are filing the 8849 (incorrect name, address, EIN, etc.) and then select “Save”.
  8. Continue following the prompts, pay the filing fee, and then transmit to the IRS.
  9. The IRS will contact you by mail within 6 to 8 weeks with regard to your 8849 filing.

Start filing your Form 2290 today!

With ExpressTruckTax, the e-filing process is fast and easy. You’ll get your stamped Schedule 1 back in minutes and you can file a Form 2290 Amendment for free!

Forgot to File IRS Form 2290? How to Avoid More Penalties

So, you forgot to file IRS 2290 before September 3rd, 2019.

You’ll want to file IRS Form 2290 now to avoid further penalties.

Luckily, you’ve come to the right place.

We’ll talk about what exactly happens when you miss the IRS Form 2290 deadline, and how to rectify the situation by filing IRS 2290 online.

Here are the IRS 2290 instructions for filing after the IRS 2290 deadline.

Filing IRS Form 2290 After The Deadline

IRS 2290 Penalties

If you still need to file your IRS Tax Form 2290, your penalty is 4.5% of your total HVUT 2290 amount, plus additional interest of 0.54% each month for up to 5 months.

If you already filed HVUT Form 2290 but have not paid your HVUT 2290 tax amount, your penalty is only 0.5% per month, plus the same interest of 0.54%.

You may be able to avoid these penalties if you attach an explanation of the reasonable cause for late filing to your HVUT Form 2290.

However, don’t count on it. File IRS Form 2290 ASAP to avoid further penalty, don’t just assume that your explanation will be accepted and take your time filing.

2290 Proof of Payment

You’ll also need to file HVUT Form 2290 quickly in order to stay compliant on the roads.

After you’ve filed IRS Form 2290, you’ll receive a 2290 proof of payment, which is essentially a receipt for your 2290 highway use tax.

You must take this document on the road with you for legal operation. Your 2290 proof of payment is also required for things like tag renewals, international travel, and more.

The sooner you file IRS Tax Form 2290 online, the sooner you’ll receive your 2290 proof of payment.

IRS 2290 Instructions For Filing IRS 2290 Online

Filing IRS 2290 online is simple. The IRS actually recommends online filing because of how efficient it is.

Here are the IRS 2290 instructions in 4 simple steps:

You cannot file IRS 2290 online from the IRS website, you must choose an IRS-authorized e-file provider.

That’s where ExpressTruckTax comes in.

ExpressTruckTax is the industry’s leading IRS-authorized provider, offering HVUT Form 2290 in a matter of minutes through secure, cloud-based software.

Plus, our 100% US-based team is here with you every step of the way, no automated phone service.

Simply create a free account, enter your information, undergo a free, instant error check, and transmit your HVUT Form 2290 to the IRS. It’s that simple.

Once you’ve filed your 2290 highway use tax, you’ll receive your 2290 proof of payment in minutes.

Get started now!

Almost out of Time! Avoid Penalties, File IRS 2290 Now

The IRS 2290 filing deadline is coming up on September 3rd, 2019.

If you’re thinking of putting off filing IRS 2290 or waiting to pay your heavy vehicle use tax, I’m here to prepare you for the IRS penalties you can expect.

Plus, we’ll go over how exactly to avoid those penalties while saving money and time.

Let’s get started.

Everything You Need For IRS 2290 Filing

IRS Form 2290 Filing Deadline

As mentioned, the 2290 deadline is September 3rd, 2019.

This is the deadline to file IRS Form 2290 and pay your 2290 tax amount.

Failing to file and pay heavy vehicle use tax will result in penalties from the IRS. The penalty for failing to file IRS Form 2290 on time is 4.5% of the total highway tax 2290 amount you owe, with additional 0.54% interest each month.

However, the penalty for filing your IRS Form 2290 but failing to pay your highway tax 2290 amount is 0.5% of the HVUT payment, substantially less than failing to file.

The interest is the same.

If you can’t afford to make your HVUT payment right this moment, file IRS Form 2290 anyway. There’s no reason to miss the deadline. The whole process takes a matter of minutes and can be done from your phone.

IRS 2290 Filing Tips

Save time by gathering information before you dive in. Here’s what you need for IRS Form 2290 filing:

–  EIN

You must have an EIN to file IRS 2290. If you need one, you can try to get one from the IRS in time, but we suggest calling TSNAmerica at 803.386.0320.

–  Business Information

You’ll need to enter your business name and address at the beginning of your IRS Form 2290.

–  VIN

This is your Vehicle Identification Number, and should be 17 characters long.

–  Authorized Signatory Details

This is the 5-digit unique signature PIN you’ll need to use to sign your IRS Form 2290.

–  Gross Taxable Weight

Your vehicle’s gross taxable weight is its weight when fully equipped for service, minus the weight of you and the load. You can find this on your cab card or sticker inside the door.

–  HVUT Payment Information

Pay your HVUT 2290 tax amount online fast. Leading IRS-authorized e-file providers like ExpressTruckTax will offer multiple payment options, including credit card, direct debit, EFW (Electronic Funds Transfer), and EFTPS (Electronic Federal Tax Payment System).

Once you’re ready, choose an IRS-authorized online filing system. Filing IRS 2290 highway use tax online will save you loads of time and ensure that you receive your 2290 Schedule 1 fast.

The Quickest Way to File

As mentioned, filing IRS 2290 and paying HVUT 2290 online will save you tons of time.

The entire process takes minutes.

When you file IRS Form 2290 with ExpressTruckTax, you’ll also receive your stamped Schedule 1 just minutes after filing your 2290 tax.

You’ll also save time on potential HVUT rejection.

ExpressTruckTax offers an instant IRS 2290 error check, and FREE VIN corrections in the event that you need to make a quick fix.

We’re all about making taxes easy. Sign up for a free account and test it out for yourself.

So, What’s the Deal with the IRS 2290 Deadline?

If you’re reading this article, you probably know that you need to file your IRS 2290 soon.

But did you know that the 2290 filing deadline is September 3rd, 2019, not the usual August 31st?

Maybe you’re wondering why the 2290 deadline is different.

Or perhaps you have some confusion surrounding filing IRS Form 2290 and paying your actual IRS 2290 payment.

Better yet, you might be thinking about how much of a hassle this is, and wondering why it’s necessary in the first place.

Well, you’re about to find out! I’m here to answer all of your IRS 2290 questions.

Form 2290 Due Date

Why September 3rd?

Normally, the Form 2290 deadline is August 31st.

This year, that date falls on a Saturday. The next business day would be Monday, September 2nd, but that’s Labor Day.

Therefore, this year, the Form 2290 due date is September 3rd, 2019.

You might be thinking about how lucky you are to get a couple extra days this year but think again.

As tempting as it may be to wait until the last minute, how likely are you to think about filing IRS 2290 and paying your 2290 highway use tax after a weekend and holiday…?

Trust me. File today or, at the very latest, file August 30th. That way you’ll ensure that the 2290 deadline is met.

Plus, if there are any issues or your IRS Form 2290 is rejected and you need to make corrections, you’ll have time to do so before the Form 2290 due date.

I’m not asking much. If you file with an IRS-authorized e-file provider like ExpressTruckTax the whole process takes as little as 10 minutes.

Seriously, just get it over with.

What About the IRS 2290 Payment?

So, you might’ve heard that if you can’t afford to pay your IRS 2290 payment right now, you should go ahead and file IRS Form 2290 anyway.

This is true.

Failing to file IRS Form 2290 by the 2290 filing deadline will result in a penalty of 4.5% of the 2290 highway use tax due. This will increase monthly for up to 5 months.

However, the penalty for failing to pay your IRS 2290 payment is only 0.5% of your total tax amount, plus additional interest of 0.54% per month.

Even if you can’t afford to pay your IRS 2290 payment right now, you should still file.

If you file but do not pay your full 2290 highway use tax amount, you’ll face a much lower penalty (0.5% compared to 4.5% of the total tax due).

Maybe you can pay by September 3rd, but not by tomorrow.

File today anyway.

You don’t want to get stuck with a rejected return or worse, without a 2290 Schedule 1.
You may face unexpected penalties.
You never know what could happen. Take a moment to file now.

When Will I Get My 2290 Schedule 1?

Your 2290 Schedule 1 is a huge part of why it’s so critical for you to file on time.

An updated 2290 Schedule 1 is necessary for operation, including anything from renewing your tags to traveling internationally or renewing your IFTA license.

If you file IRS 2290 online with ExpressTruckTax, you’ll get a copy of your 2290 Schedule 1 just minutes after IRS Form 2290 filing. It doesn’t get much easier than that.

Things You Need To Know: HVUT, Highway Tax 2290, and IFTA Tax

With every deadline comes more confusion.

You might think, “What are all these forms and payments, and why am I constantly dealing with them?”

Understanding HVUT, highway tax 2290, and IFTA tax will prepare you to file quickly each year and keep you from making filing mistakes.

Knowing the differences will also give you an idea of if you need to file, and when to file.

HVUT

HVUT, or Heavy Vehicle Use Tax, is a tax on heavy vehicles used to fund highway maintenance.

You must pay Heavy Highway Use Tax if your truck has a gross weight of 55,000 pounds or more and is driven on public highways over 5,000 miles per year. Gross weight is weight when fully equipped for service.
Heavy Highway Use Tax is an annual tax. The HVUT deadline is the same as the 2290 highway use tax form deadline. HVUT is also known as HVUT 2290 because of its connection with Form 2290, which we’ll talk about next.

Highway Tax 2290

Highway Tax 2290, or simply Form 2290, is the form used to pay your HVUT amount.

Form 2290 is also used to calculate the Heavy Highway Use Tax amount you owe, determine your truck’s category, claim an exemption or credit, and more.

Highway Tax 2290 proves why the HVUT 2290 amount you’re paying is what you’re paying.
You need an EIN to file 2290 Highway Use Tax Form. The deadline is the same as the HVUT 2290 deadline. File Highway Tax 2290 Form and pay HVUT 2290 by the end of the month after your first use month.

IFTA Tax

The IFTA tax is not related to HVUT 2290 and Highway Tax 2290 Form. IFTA, or International Fuel Tax Agreement, ensures that each state/province is paid the correct IFTA fuel tax.

IFTA fuel tax becomes important when vehicles travel frequently across state borders. If trucks fill up in one state and immediately cross to the next, the state they’re driving in is losing out.

With IFTA reporting, truckers track miles in each state.

You need to pay IFTA fuel tax quarterly if your vehicle has 2 axles and a gross vehicle weight or registered gross weight > 26,000 pounds, has a combined weight of 26,000 pounds or has 3 or more axles regardless of weight.

Here are the deadlines:
 
Quarter Periods
IFTA Quarterly Tax Return Period
Due Dates
1st Quarter
January – March
April 30 
2nd Quarter
April – June
July 31
3rd Quarter
July – September
October 31
4th Quarter
October – December
January 31

How To Keep Up With Truck Taxes

The best way to pay these taxes is online. Cutting out paperwork saves time, and filing online allows you to keep a record of your previous filings.

Using a service that offers all of these forms in the same place is ideal.

With ExpressTruckTax, you can do it all. IFTA reporting, highway tax 2290, and HVUT are all in one place for your convenience.

Save time with bulk upload, free VIN corrections, multi-user access, and more features.
Plus, our mobile app allows you to file whenever and wherever. Filing taxes has never been easier.
Don’t forget! Your HVUT 2290 deadline is approaching!
Your IRS Form 2290 and HVUT payment are due September 3rd, 2019.File Form 2290 today to avoid IRS penalties.