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HVUT e-File Form 2290 Online

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HVUT stands for Heavy Highway Vehicle Use Tax. Form 2290 is used to calculate the HVUT. Use Form 2290 for the following actions.

  • Calculate and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
  • Calculate and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period.
  • Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases causing it to fall into a new category.
  • Claim suspension from the tax when a vehicle is expected to be used for 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
  • Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
  • Report the acquisition of a used taxable vehicle for which the tax has been suspended.
  • Calculate and pay the tax due on a used taxable vehicle acquired and used during the period.

Use Schedule 1 for the following actions.

  • Report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those for which you are reporting suspension of category and vehicle identification number (VIN).
  • As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the copy of Schedule 1 stamped and returned to you by the IRS for this purpose.

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, and ending on June 30, if a taxable highway motor vehicle (defined below) 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.

Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable. Form 2290 must be filed for the month in which the taxable vehicle is first used on public highways during the current period. Electronic filing is required for each return reporting 25 or more vehicles. However, all taxpayers are encouraged to file electronically. Electronic filing generally allows for quicker processing of your return. A stamped Schedule 1 can be available within minutes after filing and acceptance by the IRS.

To complete Form 2290, have the following information available.

  • Your employer identification number (EIN). You must have an EIN to file Form 2290. You cannot use your social security number.
  • The vehicle identification number (VIN) of each vehicle.
  • The taxable gross weight of each vehicle to determine its category.