TAX YEAR INFORMATION:
The tax year for a Heavy Highway Vehicle runs from July 1 of one year thru June 30 of the next. Payment can be made by check, money order or electronically through the Electronic Federal Tax Payment System (EFTPS). No proof of payment is required for a newly purchased vehicle if you present the state a copy of the bill of sale showing that the vehicle was purchased within the last sixty days. This exception is for registration only, the HEAVY HIGHWAY VEHICLE USE TAX (HVUT) RETURN FORM 2290 is still required and must be filed and paid no later than the last day of the month following the month of purchase.
For example, if the truck was purchased in October, the truck can be registered with the state, within sixty days of the purchase date, and tags received without providing Form 2290 and Schedule 1; however the Form 2290 must be filed with the IRS and paid no later than November 30, in this example, to avoid a penalty for filing and paying late.
Any highway motor vehicle, registered or required to be registered in your name, with a taxable gross weight of 55,000 pounds or more is subject to the Federal Heavy Vehicle Use Tax.
The heavy vehicle use tax or HVUT is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding:
- The actual unloaded weight of the vehicle fully equipped for service
- The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle
- The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle
In the case of a bus, the taxable gross weight is the unloaded weight of the bus plus 150 pounds for each seat provided for passengers and driver.
1.) Groups receiving exemptions from the HVUT and NOT REQUIRED to file Form 2290:
- The Federal Government
- State or 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 government functions)
- Mass transportation authorities
2.) Vehicles exempted from the HVUT and NOT REQUIRED to file Form 2290:
- Vehicles not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
- Qualified blood collector vehicles used by qualified blood collector organizations
3.) Vehicles exempted from paying the HVUT but REQUIRED to file Form 2290 (must provide a receipted Schedule 1 of Form 2290, Part II, Category “W” - See Example 2 below):
- Commercial vehicles traveling fewer than 5,000 miles annually
- Agriculture vehicles traveling fewer than 7,500 miles annually
The HVUT is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. These vehicles cannot be renewed online as additional documentation is required.
Registrants are required to surrender proof that the HVUT has been paid or that the tax has been suspended.
IRS receipted Form 2290, Schedule 1 in either of the following formats:
- A copy of an IRS receipted return legibly stamped by the IRS Cincinnati Service Processing Center or any IRS field assistance center (see example 1 below), or
- An IRS received Schedule 1 of Form 2290 when the form is electronically filed, with e-File watermark (see example 2 below).
A non-receipted copy of Form 2290, Schedule 1 along with either of the following :
- a copy of both sides of the canceled check used for payment, or
- an IRS printout of the taxpayer’s account showing the amount of tax paid.
COUNTY CLERKS: A transaction for a vehicle requiring proof of HVUT should not be processed until a properly executed and legibly stamped or e-filed watermarked Form 2290 (or acceptable non-receipted substitute) is submitted. The clerk should also verify that the correct VIN is referenced.
For additional information about the Heavy Highway Vehicle Use tax please contact the Internal Revenue Service at 866-699-4096 (toll-free), Monday through Friday, from 8:00 a.m. to 6:00 p.m., Eastern Time. Form 2290 can be obtained by visiting www.irs.gov or calling the IRS at 800-829-3676. You can also file Form 2290 and pay the tax due at any IRS tax assistance center.