The Heavy Vehicle Use Tax (HVUT)
is an excise tax assessed on vehicles
with a gross weight of 55,000 lbs. and more that use public highways. Tax form 2290
must be filed according to the rules established by the Internal Revenue Service
(IRS). At YourTruckTax.com, we can help you meet your company's tax obligation quickly
When should I file Form 2290?
- When should I file Form 2290?
- When should tax be paid for vehicles used or acquired after July?
- When does the obligation to file Form 2290 arise?
- When should Form 2290 be filed if the due date falls on Saturday, Sunday
or legal holiday?
- Can I request extension of time to file Form 2290?
- What if I allow a designee or return preparer to discuss my Form 2290 with
Form 2290 must be filed for each month a taxable vehicle is first used on public
highways during the current period. The current period begins July 1 and ends June
30 of the following year. The Heavy Vehicle Use Tax (HVUT) Form 2290 must be filed
by the last day of the month following the month of first use. The filing rules
apply whether you are paying the tax or reporting suspension of the tax.
When should tax be paid for vehicles used or acquired after July?
If you acquire a vehicle and use it on the public highways in any month other than
July, you are liable for the tax for the prorated tax period. You must file IRS
Form 2290 and pay the tax by the last day of the month after the month you use the
When does the obligation to file Form 2290 arise?
The tax liability arises on the first use of a highway vehicle that has a taxable
gross weight of at least 55,000 pounds. A vehicle is taxable if special permits
are issued for it for more than 60 days or two (2) months during a taxable year.
When should Form 2290 be filed if the due date falls on Saturday, Sunday or
If any due date falls on a Saturday, Sunday, or legal holiday, the return must be
filed by the next business day.
Can I request extension of time to file Form 2290?
Before the due date of the return, you may request an extension of time to file
your return by writing to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031
In your letter, you must fully explain the cause of the delay. Except for taxpayers
abroad, the extension may be for no more than six (6) months. An extension of time
to file does not extend the time to pay the tax. If you want an extension of time
to pay, you must request that separately.
What if I allow a designee or return preparer to discuss my Form 2290 with the
If you want to allow an employee of your business, a return preparer, or other third
party to discuss your Form 2290 with the IRS, check the "Yes" box in the Third Party
Designee section of Form 2290. Also, enter the designee's name, phone number, and
any five digits that person chooses as his or her personal identification number
(PIN). The authorization applies only to the tax return on which it appears. By
checking the "Yes" box, you are authorizing the IRS to speak with the designee to
answer any questions relating to the information reported on Form 2290.
You are also authorizing the designee to:
- Exchange information concerning Form 2290 with the IRS
- Request and receive written tax return information relating to Form 2290, including
copies of notices, correspondence, and account transcripts
You are not authorizing the designee to bind you to anything (including additional
tax liability) or otherwise represent you before the IRS. If you want to expand
the designee's authority, see Pub. 947, Practice Before the IRS and Power of Attorney.
The authorization will automatically expire one (1) year from the due date (without
regard to extensions) for filing your Form 2290. If you or your designee want to
revoke this authorization, send a written statement of revocation to the Department
of the Treasury, Internal Revenue Service, Cincinnati, OH 45999. See Pub. 947 for