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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. The revenue from the tax, which is collected by the federal government, is then dispersed among the states to fund highway construction and maintenance projects.

  1. What is IRS Form 2290?
  2. What is the Purpose of IRS Form 2290?
  3. Who must file IRS Form 2290?
  4. What vehicles are exempted from the Heavy Vehicle Use Tax?
  5. Who is liable for payment of the Heavy Vehicle Use Tax in case of dual registration of vehicle?
  6. Who is responsible for unpaid Heavy Vehicle Use Tax liability?

What is IRS Form 2290?

IRS Form 2290 is the Heavy Vehicle Use Tax Return. It is also known as the Highway Use Tax Return.

What is the Purpose of IRS Form 2290?

IRS Form 2290 is used to:

Figure and pay the Heavy Vehicle Use Tax due on:

  • Highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more
  • Vehicles for which the suspension statement on another Form 2290 was completed if that vehicle later exceeded the mileage use limit during the period
  • A vehicle for which the taxable gross weight increased and the vehicle falls into a new category during the period
  • A used vehicle acquired and used during the period

Claim a suspension from the Heavy Vehicle Use Tax on:

  • A vehicle that is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period

Claim a credit for Heavy Vehicle Use 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

Who must file IRS Form 2290?

IRS Form 2290 and Schedule 1 must be filed if a taxable highway motor vehicle is registered, or is required to be registered, in the name of an individual, limited liability company (LLC), Corporation, Partnership, or any other type of organization (including non-profit, charitable, educational, etc.) 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.

Electronic filing of Form 2290 is required for each return reporting 25 or more vehicles. However, all taxpayers are encouraged to file Form 2290 electronically.

What vehicles are exempted from the Heavy Vehicle Use Tax?

To be exempt from the Heavy Vehicle Use Tax and not be required to file IRS Form 2290, a highway motor vehicle must be used and actually operated by:

  • The Federal Government
  • The District of Columbia
  • A state or local government
  • The American National Red Cross
  • A non-profit volunteer fire department, ambulance association, or rescue squad
  • An Indian tribal government but only if the vehicle's use involves the exercise of an essential tribal government function
  • A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state
  • Qualified blood collector vehicles used by qualified blood collector organizations
  • Mobile machinery that meets the specifications for a chassis as described under specially designed mobile machinery for non-transportation functions later

Who is liable for payment of the Heavy Vehicle Use Tax in case of dual registration of vehicle?

If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax at the time of its first taxable use in any tax period and must file this IRS Form 2290. A person includes an individual, corporation, partnership, or any other type of organization, including non-profit, charitable, and educational. This applies to Indian tribes, and tribal members. This rule also applies to dual registration of a leased vehicle.

Who is responsible for unpaid Heavy Vehicle Use Tax liability?

If there is an unpaid tax liability for the months before you acquire and use the vehicle during the tax period, you are liable for the total tax for the entire period, to the extent not paid. In that case, you must file Form 2290 and pay the tax by the last day of the month after the month notification is received from the IRS that the tax has not been paid in full.

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