Category: 2290 tax

What is HVUT- IRS Form 2290?

Posted on April 26, 2011 by - 2290 form, 2290 Schedule 1, 2290 tax, 2290 VIN Correction, e-file your truck tax, Express VIN Correction, Form 2290, Get 2290 Schedule 1 in minutes

What is HVUT?
The Heavy Vehicle Use Tax, or HVUT as it is commonly referred to as, is the fee imposed by the IRS annually on heavy vehicles that operate on public highways at registered gross weights equal to or exceeding 55,000 pounds.

The taxable gross weight of a vehicle is determined by adding the following:

  • The actual unloaded weight of the vehicle, when it is fully equipped for service

  • The actual unloaded weight of any trailers or semitrailers fully equipped for service normally used in addition to the vehicle
  • The weight of the maximum load that can be carried on the vehicle and on any trailers or semitrailers typically used with the vehicle
  • For Buses, The taxable gross weight is its actual unloaded weight fully equipped for service in addition to 150 pounds for each seat provided for passengers and driver.

The Tax Calculations:
The tax year for Form 2290 starts in July and ends in June of the next year. If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100, plus $22 per thousand pounds over 55,000 pounds. For over 75,000 pound vehicles, the maximum HVUT is $550/ year. The taxes are lower for logging vehicles.  Logging Vehicles are vehicles which are primarily used for transporting products harvested from the forest and is registered with a state agency as such.

Taxes are prorated for any vehicles placed into service after the month of July.

HVUT Exemptions:
There are a number of groups that receive exemptions from HVUT.  Such as:

  • Federal Government

  • State & 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 functions)
  • Mass transportation authorities

There are also a number of vehicles exempted from the HVUT:

  • Any vehicle not considered to be a highway motor vehicle — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway use, and non-transportation trailers and semi-trailers
  • Qualified blood collecting vehicles used by qualified blood collector organizations
  • Mobile machinery that is used for non-transportation purposes

Exempt carriers may be required to file tax forms with the IRS or notify the local department of motor vehicles (DMV) of their exempt status

There are other vehicles that are exempt based on the number of miles it is driven:

The above vehicles are called Suspended Vehicles, but must be reported to the IRS.

What is the Purpose of HVUT?
The HVUT is a significant source of transportation funding in the U.S. In 2006 alone, the HVUT generated more than $1.4 Billion in Federal Highway Trust Fund (HTF) revenue.

The Federal HTF protects America’s investment in its transportation infrastructure. In 2007 alone, Federal HTF receipts were $39.9 Billion, with $34.9 Billion dedicated to the HTF’s Highway Account. The Federal HTF finances a wide spectrum of transportation investments which include:

  • Highway improvements (e.g., land acquisition, other right-of-way costs, preliminary and construction engineering, construction and reconstruction, resurfacing and restoration costs of roadways and bridges)
  • Highway and bridge maintenance
  • Highway law enforcement
  • Safety programs (e.g., driver education and training, vehicle inspection programs, enforcement of vehicle size and weight limits)
  • Congestion relief projects
  • Administrative costs (e.g., research, engineering)

Investment in our nation’s highway infrastructure helps:

  • Save money, time, & lives
  • Reduce the amount and severity of crashes for all kinds of vehicles
  • Enhance the ability of emergency responders
  • Lower fuel and insurance costs
  • Decrease energy consumption
  • Ease congestion
  • Boost air quality
  • Increase mobility
  • Improve the efficiency of the movement of goods
  • Raise business productivity
  • Strengthen the nation’s economic productivity

Since the vast majority of all funds contributed by states to the Federal HTF are returned through highway improvements, this is a direct incentive for state agencies to take necessary measures to enhance HVUT compliance.

The Hassle of Filing an IRS Form 2290

Posted on April 13, 2011 by - 2290, 2290 form, 2290 Schedule 1, 2290 tax, e-file 2290, e-file your truck tax, express 2290 schedule 1, file HVUT, form 2290 electronic filing, Free VIN Correction, HVUT, Tax 2290

IRS Form 2290 is used to collect what is referred to as the Heavy Vehicle Use Tax or HVUT. It is a fee that the IRS requires all vehicles with registered gross weights equal to or exceeding 55,000 pounds to pay annually on heavy vehicles operating on public highways.

This IRS Form contains a Schedule 1 that must be stamped by the IRS before the vehicle can be registered.  This form can be mailed to the IRS, which can take up to several weeks to process.  It could also be taken directly to the IRS office, which can take several hours of your day.  This must be accompanied by a proof of EFTPS payment.  

This form must be filed annually, for each taxable vehicle that is used on public highways during the current period.  The Current Period begins on July 1st and ends on June 30th.  A Form 2290 must also be filed once a vehicle is placed in service.  The due date for each month is the last day of the following month.  For example: if a vehicle is placed in service on October 3rd, the Form 2290 will be due on November 30th.  

Even though there are thousands, if not millions, of Heavy Vehicles that are required to file HVUT the IRS still requires everyone to either mail the Form 2290 to the IRS or actually come to the IRS office.  Fortunately there is an easier way that has recently become available.  

www.ExpressTruckTax.com allows you to fill out your IRS Form 2290 online and send it to the IRS electronically!  This way you can get a stamped schedule 1 in about 10 minutes.  Express Truck Tax is authorized by the IRS to file Form 2290.  The taxpayer will then receive the schedule 1 via email or fax as soon as the IRS processes the form.  The form will then be watermarked by the IRS instead of an actual physical stamp.

What is VIN Correction?

Posted on April 6, 2011 by - 2290 form, 2290 Schedule 1, 2290 tax, 2290 VIN Correction, e-file your truck tax, Express VIN Correction, Form 2290, Get 2290 Schedule 1 in minutes, Tax 2290

Mistakes happen. When you have Vehicle identification numbers of up to 17 characters with mixed numbers andletters, mistakes happen. For example, You type 5 instead of S. To err is human.
For Example, Let’s say that you file form 2290 and pay $550 to IRS and get your Schedule 1. You take it to the DMV or the Carrier, then you realize, that the Schedule 1 has the wrong VIN. What do you do?
Thank IRS and ExpressTruckTax
•       The IRS introduced VIN correction using  form 2290 in 2009 – a couple of years after introducing E-filing of Form 2290.
•       So once you make a mistake in VIN, you can send an amended Form 2290 to IRS and get the Schedule 1 corrected.
•       But the bad news is that VIN Correction Form 2290 can’t be E-filed, it must be printed and mailed in. It takes 4-6 weeks to get the corrected Schedule 1 from IRS.
•       All of this changed in 2011, when ExpressTruckTax, working with IRS, was able to E-File VIN Corrections and was able to get the corrected Schedule 1 in minutes.
Is it really Free?
•       ExpressTruckTax wanted to offer E-filing of VIN Corrections for free to everyone, whether they used them in the original filing or not. They opened the flood gate to original paper filers and others who used other service providers.
•       According to James Harris, Director of Tax Services at ExpressTruckTax, “Mistakes happen, and we want the users to enjoy the ease of E-filing and get the corrected Schedule 1 in minutes”
•       To date, hundreds have used ExpressTruckTax Free Efiling of VIN Correction and got their Schedule 1 in minutes. 

How to be an Owner/Operator Truck Driver?

Posted on April 4, 2011 by - 2290 form, 2290 schedule 1 in minutes, 2290 tax, e-file your truck tax, express 2290 schedule 1, Express IFTA, Form 2290, heavy vehicle use tax, Tax 2290

What is It?
An owner operator truck driver is someone who owns their own truck and uses it to transfer goods as an independent contractor. Owner operators often work for several truck lines and companies. This type of situation is good if you enjoy managing your own schedule and the sense of freedom that the open road provides. It is ideal for someone to have many contacts in the trucking industry if they wish to pursue a career as an owner operator due to the difficulty of getting loads to haul.  

How to Become One?
The First thing to do, in order to become an owner operator, is to get CDL license endorsement. A CDL endorsement is added to your current driver’s license after a knowledge and skills test are passed. It is necessary to gain experience in the trucking industry as a driver before beginning business as an owner operator. The next step is actually leasing a truck. After you get a truck, you need to focus on getting work from reputable companies. Important things to remember about gaining and maintaining work is that you can build a strong reputation as an owner operator by being on time and having good communication with the employers.

What Taxes are Associated with Owner Operators?
The IRS requires all vehicles with registered gross weights equal to or exceeding 55,000 pounds to pay annually on heavy vehicles operating on public highways to file Heavy Vehicle Use Tax or HVUT. There are three different categories for HVUT rates for these vehicles. Vehicles Below 55,000 pounds have HVUT because they do not qualify as a heave vehicle. Vehicles between 55,000 and 75,000 pounds owe $100, plus $22 per 1,000 pounds over 55,000 pounds. Finally, for vehicles that are over 75,000 pounds the maximum HVUT is $550 per year.  

There are many taxes that are associated with the trucking industry. Many of them can be managed online through www.expresstrucktax.com. This serves as a one stop shop for all truck tax needs.  

IRS Form 2290 and IFTA(International Fuel Tax Agreement)

Posted on March 31, 2011 by - 2290 form, 2290 Schedule 1, 2290 tax, e-file your truck tax, express 2290, express form 2290, express HVUT, Free VIN Correction, Fuel Tax, IFTA, Tax 2290

What are they?
IRS Form 2290 is what is used by the government to collect what is referred to as the Heavy Vehicle Use Tax or HVUT Tax. It is a fee that the IRS requires all vehicles with registered gross weights equal to or exceeding 55,000 pounds to pay annually on heavy vehicles operating on public highways. The tax collected is a significant source of transportation funding in the U.S. In 2006 alone, the HVUT generated more than $1.4 billion in Federal Highway Trust Fund (HTF) revenue.


The International Fuel Tax Agreement (IFTA) is an agreement between jurisdictions to simplify the reporting of motor fuel taxes. Under this agreement, one quarterly fuel use tax report is filed representing miles traveled, fuel purchased and used, and taxes/credits due in each member jurisdiction. The base jurisdiction then distributes the funds to each affected jurisdiction according to information contained in the quarterly fuel use tax reports. An interstate motor carrier operating “qualified motor vehicles” between at least 2 member jurisdictions (The 48 contiguous states of the US and 10 Canadian provinces) must have an International Fuel Tax Agreement (IFTA) license and decals issued by their base jurisdiction. If you have the IFTA license, you must file the Quarterly IFTA Return to your base jurisdiction.


How do they Work?
Besides the fact that they are both fees imposed on heavy vehicles, these are both similar in that they are both very complicated.  The complications with IRS Form 2290 come from the difficulty of actually filing one.  The trouble with IFTA is that it is an incredibly detailed system.  

The IRS Form 2290 includes a Schedule 1 which must be stamped by the IRS.  This can either be mailed to the IRS, which can take up to several weeks to process.  It can also be taken directly to the IRS office, which can take several hours of your day.  This must be accompanied by the proof of EFTPS payment.
 IFTA requires drivers of Heavy Vehicles to keep trip logs of miles traveled as well as how much fuel was purchased in each state or province. IFTA must be filed quarterly and the filing date is the 30th of the following month.  These trip logs are difficult to keep up because they require very detailed information. As mentioned earlier, these forms are then filed with their base jurisdiction.  Most states do not provide E-Filing as of yet. Therefore, most of the time these forms are mailed to the state.  

A simple solution for both of these is to use an online E-File Provider.  The most advanced of the available services is www.expresstrucktax.com.  Express Truck Tax acts as a one stop shop for all truck tax needs.  Through them, you can E-File your Form 2290 with the IRS.  It also provides a way to keep online records of your mileage and fuel purchases for IFTA reporting.  This can make the IFTA process much easier.

How Fuel Tax-IFTA (International Fuel Tax Agreement) Works?

Posted on March 28, 2011 by - 2290 form, 2290 tax, e-file your truck tax, Form 2290, heavy vehicle use tax, highway tax, how to file truck tax, income tax software, IRS form 2290, online tax filing, online taxes, Tax 2290

What is IFTA?

The International Fuel Tax Agreement, or IFTA, represents a tax collection agreement by and among the 48 contiguous United States and the 10 Canadian Provinces bordering the United States.  IFTA is a quarterly tax on qualified highway motor vehicles that operate in at least 2 out of the 58 total jurisdictions.  

Who Must Pay?
A vehicle is considered to be a qualified motor vehicle if it is used, designed, or maintained for the transportation of persons or property and has a gross vehicle or registered gross vehicle weight of more than 26,000 pounds.  A Vehicle is also considered to be a qualified motor vehicle if it has three axles, regardless of its weight.  Finally, a vehicle is considered to be a qualified motor vehicle if the combined weight of all of its parts is greater than 26,000 pounds.

How Does it Work?
Each Vehicle has a Base Jurisdiction, which is the state or province in which the vehicle is registered.  Fuel Tax must be filed with each jurisdiction each quarter.  Each state or province has a different Rate and those rates change quarterly.  Each driver must keep a trip log of how many miles are traveled in each state or province, as well as how much fuel was purchased in each state or province.  

What is IFTA’s Purpose?
The official purpose of IFTA is “to promote and encourage the fullest and most efficient possible use of the highway system by making uniform the administration of motor fuels use taxation laws with respect to qualified member vehicles operated in multiple member jurisdictions.”  When IFTA is filed with the appropriate jurisdiction, The Fuel Tax Report is then used to determine the tax amount due as well as the refund due.  It is also used to redistribute taxes from collecting jurisdictions to jurisdictions that it is due.  One of the reasons for the Fuel Tax is to ensure that a vehicle pays taxes to all deserving jurisdictions. For Example: if a vehicle travels through a state, but buys no gas while in that state, then there was no fuel tax paid to that state through the purchase of gasoline.  Part of their tax would then be redistributed to the state that received no fuel tax.

Filing a Form 2290 with the IRS

Posted on March 24, 2011 by - 2290 form, 2290 tax, efile form 2290, express 2290, express form 2290, expresstrucktax, file HVUT, Form 2290, heavy vehicle use tax, IRS form 2290, Tax 2290, tax highway

The Heavy Vehicle Use Tax, or HVUT, must be filed with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds.  IRS Form 2290 Schedule 1 is used to report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).  The Schedule 1 may also be used as proof of payment to register your vehicle in any state. Use the stamped Schedule 1 that was returned to you by the IRS for this purpose.

Who Must File?
You must file a Form 2290 and Schedule 1 for the tax period beginning on July 1, 2010, and ending on June 30, 2011, if a highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.  Any type of business entity may file a Form 2290 with the IRS.

What Vehicles are Taxable?
The IRS considers taxable Highway Motor Vehicles to be any self-propelled vehicle that is designed to carry a load over public highways.  Examples of such vehicles include trucks, truck tractors, and buses.  The IRS typically does not consider vehicles such as vans, pickup trucks, panel trucks, or similar vehicles because they do not typically weigh 55,000 pounds or more.  A vehicle may consist of a chassis, or a chassis and a body, but does not include the load of the vehicle.  

Who is Exempt?
Although it is rare, some Vehicles that fit the above description may be exempt from the HVUT and Filing requirements of Form 2290.  To officially be exempt from filing Form 2290, the vehicle must be owned and operated by the following:
  • The Federal Government
  • The District of Columbia
  • state or local government
  • American National Red Cross
  • Non-Profit Volunteer Fire Department, Ambulance Association, or Rescue Squad
  • Indian Tribe Government (Only if the Vehicle is Used for essential Tribe or Government Function)
  • Mass Transportation Authority (Only if granted certain powers normally exercised by the state)
  • Qualified Blood Collector Vehicles
  • Mobile Machinery that meets specifications for a chassis


When to File?
A Form 2290 must be filed annually, for each taxable vehicle that is used on public highways during the current period.  The Current Period is from July 1, 2010 and ends on June 30, 2011.  A Form 2290 must also be filed once a vehicle is placed in service.  The due date for each month is the last day of the following month.  For example: if a vehicle is placed in service on October 3rd, the Form 2290 will be due on November 30th.  

How to File?
Although it is possible to paper file, E-Filing is required for each return containing at least 25 vehicles.  The IRS does encourage everyone to file electronically due to its security and speed.  This is highly recommended for Form 2290 in particular because the filing due dates are always only one month away.  There are several providers of services that can help you E-File Form 2290 with the IRS, one such provider is www.expresstrucktax.com.  They provide a very excellent service for all Truck Tax Needs. 

Don’t Be Scammed by Fake IRS Communications

Posted on February 23, 2011 by - 2290 form, 2290 tax, efile form 2290, express truckTax, heavy vehicle tax, highway tax, IRS form 2290, Tax 2290

The Information Below comes From The Official IRS Website at http://www.irs.gov/newsroom/article/0,,id=202394,00.html
Don’t be Scammed by Fake IRS Communications

The IRS receives thousands of reports each year from taxpayers who receive suspicious emails, phone calls, faxes or notices claiming to be from the Internal Revenue Service. Many of these scams fraudulently use the Internal Revenue Service name or logo as a lure to make the communication more authentic and enticing. The goal of these scams – known as phishing – is to trick you into revealing personal and financial information. The scammers can then use that information – like your Social Security number, bank account or credit card numbers – to commit identity theft or steal your money.

Here are five things the IRS wants you to know about phishing scams:
1. The IRS doesn’t ask for detailed personal and financial information like PIN numbers, passwords or similar secret access information for credit card, bank or other financial accounts.
2. The IRS does not initiate taxpayer communications through e-mail and won’t send a message about your tax account. If you receive an e-mail from someone claiming to be the IRS or directing you to an IRS site:
·  Do not reply to the message.
·  Do not open any attachments. Attachments may contain malicious code that will infect your computer.
·  Do not click on any links. If you clicked on links in a suspicious e-mail or phishing website and entered confidential information, visit the IRS website and enter the search term ‘identity theft’ for more information and resources to help.
3. The address of the official IRS website is http://www.irs.gov. Do not be confused or misled by sites claiming to be the IRS but ending in .com, .net, .org or other designations instead of .gov. If you discover a website that claims to be the IRS but you suspect it is bogus, do not provide any personal information on the suspicious site and report it to the IRS.
4. If you receive a phone call, fax or letter in the mail from an individual claiming to be from the IRS but you suspect they are not an IRS employee, contact the IRS at 1-800-829-1040 to determine if the IRS has a legitimate need to contact you. Report any bogus correspondence.
5. You can help shut down these schemes and prevent others from being victimized. Details on how to report specific types of scams and what to do if you’ve been victimized are available at http://www.irs.gov, keyword “phishing.”

We at Express Truck Tax care about the security of your information deeply.  Please be wary of suspicious emails, faxes, or letters that claim to be from the IRS.   We take the utmost care of your information and work directly with the IRS to guarantee the most secure transfer of information.

E-File 2290 for FREE – Wednesday Nov. 24th. Happy Thanksgiving!

Posted on November 23, 2010 by - 2290, 2290 online, 2290 tax, e-file online, Express2290, HVUT, irs 2290, Tax 2290, Truck Tax

We at Express2290.com would like to sincerely thank our customers, our community, and the industry we serve for all of your support this year. 2010 has been a wonderful year and we could not have done it without you.

In an effort to show our gratitude, we will be offering FREE E-FILING of your HVUT tax forms on Wednesday, November 24th. No catch. No qualifications. No fine print – just genuine, honest-to-goodness e-filing of IRS 2290 forms for free.

We know the holidays can be tough, especially when the economy is bad. We hope this gesture of our appreciation will help get you home, keep food on the table, or put one extra gift under the tree this year. From our family to yours – stay safe this holiday season and God bless!

Happy Holidays,

James Harris
Director, Tax Products
ExpressTruckTax
www.Express2290.com