What is the 2290 Heavy Use Fuel Tax?

Also known as:

• Heavy use fuel tax
• 2290 tax
• Heavy use tax
• Heavy highway tax
• Heavy vehicle use tax
• HVUT
• HVUT 2290
• IRS Form 2290

IRS Form 2290, Heavy Highway Vehicle Use Tax Return is a form that owner-operators have to file with the IRS if they use a highway motor vehicle weighing 55,000+ lbs. on public highways. This tax helps fund roadway infrastructure.

Who Has to Pay the 2290 Tax?

Anyone who has a motor vehicle with a gross vehicle weight of at least 55,000 lbs. registered in their name must file this tax form. While anyone can e-file, those who are filing 25+ vehicles must file electronically.

Certain exemptions apply, however. According to the U.S. Department of Transportation (DOT), groups and vehicles excluded from this tax include, but are not limited to, the following:

• Federal government
• American Red Cross
• Indian tribal governments
• Agricultural vehicles (<7,500 mileage use limit)

How Do I Pay the 2290 Heavy Highway Tax?

According to the Internal Revenue Service, those who must file the 2290 HVUT form need to do the following.

• Gather all materials, including their employer identification number (EIN), which must match the e-file name control; vehicle identification numbers (VINs) of all taxable vehicles; and taxable gross weight of all taxable vehicles.
• Choose an IRS-authorized e-file provider and follow all instructions from the chosen provider.
• Select a payment option, which includes credit, debit, electronic funds withdrawal (EFW), and electronic federal tax payment system (EFTPS).
• Keep proof of payment (Schedule 1 form).
• Submit watermarked Schedule 1 to their state department of motor vehicles (DMV) or other agencies as required.

How Much Does It Cost to e-File Form 2290?

When e-filing Form 2290, taxpayers will pay both the truck tax itself and a fee from the e-file provider.

How much it costs to e-file the heavy vehicle use form varies depending on the chosen e-file provider and how many vehicles the taxpayer files. Filing a single vehicle can cost under $10, while filing large fleets can mean hundreds of dollars in filing fees.

The actual tax due, according to the Federal Highway Administration, is $100 for every 55,000-lb. vehicle, with $22 added for every 1,000 lbs. over 55,000 going up to 75,000. Vehicles over 75,000 lbs. are taxed at $550 each.

When is the Deadline for Filing Form 2290?

There is no universal due date to file IRS Form 2290.

Instead, taxpayers must file this form by the last day of the month following the first month they used their vehicle. For example, if owner-operators used taxable vehicles starting in May, they would need to file by June 30.

What is a Schedule 1 Copy?

A stamped Schedule 1 is proof of HVUT payment that truckers must file with their state DMV.

Why Should I File HVUT 2290 Online?

Every taxpayer who uses a heavy use highway vehicle registered in their name must, by law, file Form 2290, Heavy Highway Vehicle Use Tax Return. These taxes are necessary to help upkeep and improve roadway infrastructure. Only those who will file for 25 or more vehicles are required to file online, but the IRS encourages everyone to do so for ease of processing and to quickly receive copies of their Schedule 1.