IRS Form 2290, also known as the Heavy Highway Vehicle Use Tax Return, is a tax form filed annually with the IRS by truckers and owners of heavy vehicles weighing 55,000 pounds or more.
Here we will learn more about HVUT Tax Form 2290, when it is due, and how and where to file it.
Table of Contents
Form 2290, Heavy Highway Vehicle Use Tax Return, is used to figure and pay taxes for heavy highway motor vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways.
However, vehicles that are used for less than 5,000 miles (7,500 miles for agricultural vehicles) during the tax period may be exempt from the HVUT taxes but required to file Form 2290.
The deadline to file Form 2290 with the IRS will be the last day of the month following the vehicle's First Used Month (FUM). The current tax period for heavy highway vehicles begins on July 1, 2023, and ends on June 30, 2024.
The annual Heavy Vehicle Use Tax Form 2290 filing deadline for the tax year 2023 is August 31, 2023.E-File Form 2290 Now
IRS Due Date Chart for Form 2290 for Tax Year 2023-2024:
|If, in this period, the vehicle is first used during||Then, file IRS Form 2290 and make your payment by*|
|July 2023||August 31, 2023|
|August 2023||October 2, 2023|
|September 2023||October 31, 2023|
|October 2023||November 30, 2023|
|November 2023||January 2, 2024|
|December 2023||January 31, 2024|
|January 2024||February 29, 2024|
|February 2024||April 1, 2024|
|March 2024||April 30, 2024|
|April 2024||May 31, 2024|
|May 2024||July 1, 2024|
|June 2024||July 31, 2024|
*File by this date regardless of when the state registration for the vehicle is due. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
E-file IRS Excise Tax Form 2290 with TaxZerone
File your annual HVUT Form 2290 with TaxZerone and get your IRS Stamped Schedule 1 in minutes.
Complete the entire filing process in 3 simple steps!
Form 2290 can be filed with the IRS either electronically or through paper filing.
E-filing is the most convenient and efficient method to file and transmit your HVUT Form 2290 to the IRS. The IRS even suggests electronic filing since the process is quick and also provides you with instant status updates of the filed return. You can choose an e-file service provider authorized by the IRS to file Form 2290.
TaxZerone is an IRS-authorized e-file provider that supports e-filing for IRS Form 2290. You can complete the 2290 return with us and transmit it to the IRS. We assist you in each step to make sure the e-filing process goes smoothly.
Choose to e-file IRS Form 2290 with us and receive your Stamped Schedule 1 within minutes!
Another method to file Form 2290 to the IRS is by manually filling out the form and sending the return to the IRS by postal mail.
If you choose paper filing, make sure to send the form a little earlier than the deadline, as it may take some time for the return to reach the IRS.
After filling out all the required information in the return, you are required to manually send the return to the IRS by postal mail.
Send a paper copy of Form 2290 to the mailing address mentioned below:
|If you are filing a Form 2290 paper return||Form 2290 Mailing Address|
|With full payment and that payment is not drawn from an international financial institution.||Internal Revenue Service|
P.O. Box 932500
Louisville, KY 40293-2500
|Without payment due or if payment is made through EFTPS or by credit/debit card.||Department of the Treasury|
Internal Revenue Service
Ogden, UT 84201-0031
|With a check or money order drawn from an international financial institution.||Internal Revenue Service|
1973 Rulon White Blvd.
Ogden, UT 84201-0038
Although there are two filing methods available to file HVUT form 2290, the IRS recommends electronic filing of the 2290 return as the process is a simple, quick, and efficient approach when compared to paper filing.
While filing Form 2290, you must be aware of the penalty rate for late filing of the return and failure to pay the tax dues within the deadline. There are also penalties for filing false or fraudulent returns.
Below are the penalty rates for Form 2290:
|Failure to file the Heavy Vehicle Used Tax (HVUT) return by the deadline.||Failure to file both the 2290 return and heavy vehicle taxes|
|4.5% of the total tax amount due and the penalty will increase monthly for up to five months.||0.5% of your total tax amount. You will also face an additional interest charge of 0.54% per month.|
To avoid penalties, you can show a reasonable cause for failing to file Form 2290 or pay taxes on time and can request penalty relief by sending a letter to the IRS explaining the reason.
Individual Truck Owners or Fleet Managers can e-file IRS Form 2290 easily with TaxZerone in 3 simple steps.
Enter the required information, such as your business name, EIN, VIN, taxable gross weight, and first used month (FUM).
Review the information you provided in the form, check and rectify the errors if any, and pay the balance tax due using the EFW or EFTPS or Credit/Debit card option.
Transmit the return to the IRS and get your stamped Schedule 1 as soon as you complete the filing process.
E-file IRS Form 2290 with TaxZerone at an affordable price of $9.99/return.