IRS 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. Form 2290 must also be filed when the acquisition of used vehicles is made for the current tax period.
However, vehicles that run less than 5,000 miles (7,500 miles for agricultural vehicles) are considered tax-suspended vehicles. If you own such a vehicle, you are not required to pay the heavy vehicle tax for it but should file Form 2290.
A trucker owner or a driver who registers in their name of a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more must complete and file Form 2290 to figure out and pay HVUT with the IRS every tax year.
The due date 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 this tax year is August 31.
IRS Due Date Chart for 2023-2024 Form 2290:
|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.
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E-file HVUT Form 2290 with TaxZerone and get your Schedule 1 in minutes. Complete the whole filing process by following three simple steps in less than 5 minutes.
The IRS imposes penalties for failing to file Form 2290 or pay taxes on or before the due date. 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.
Here is the step-by-step instruction to complete Form 2290. Follow the instructions below to fill out HVUT Form 2290.
Form 2290 consists of II Parts.
Third Party Designee: If you want to allow an employee of your business, a return preparer, or other third parties 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 the person chooses as their personal identification number (PIN). The authorization applies only to the tax return on which it appears.
Signature: After you verify all the information in the return, sign it along with the date and telephone number. Returns filed without a signature will be sent back to you for signing.
Paid Preparer Use Only: This section must be completed by your Paid Preparer only. The preparer must give you a copy of the form in addition to the copy to be transmitted to the IRS.
If you are a paid preparer, enter your preparer tax identification number (PTIN) in the space provided. Include your complete address. If you work for a firm, you must also enter the firm's name and the EIN of the firm.
HVUT Form 2290 can be filed with the IRS electronically or by paper filing.
E-filing your Form 2290 with the IRS is the best approach as the process is quick and faster. The IRS also recommends that taxpayers e-file their 2290 returns because they are processed faster and the stamped Schedule 1 will be provided in a matter of minutes.
You can e-file HVUT Form 2290 directly with the IRS or can opt to use an e-file service provider.
TaxZerone is an IRS-authorized e-file service provider that supports the electronic filing of Form 2290. You can enter the required information, calculate and pay the balance tax due, transmit the return to the IRS, and get your stamped Schedule 1 in minutes!
Another method to file Form 2290 is paper filing. You can manually fill out the form and send it via postal email.
If you are paper filing your HVUT 2290 form, make sure to send the return earlier before the deadline, as it may take some time for the return to reach the IRS.
Although there are two filing options available for heavy vehicle users to file Form 2290, the IRS recommends the e-filing of Form 2290 as it is simple, easy, and takes less time and cost compared to paper filing.
Save your time, money, and effort by e-filing IRS Form 2290 with TaxZerone, an IRS-authorized e-file service provider.
After filling out all the required information in HVUT Form 2290, 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
E-filing IRS Form 2290 can be done in 3 simple steps. Before you start with the e-file process, keep the information below ready.
Once you have all the information above, you can follow the steps below to e-file Form 2290 using TaxZerone.
E-file Form 2290 with TaxZerone
Quickly e-file HVUT Form 2290 with TaxZerone and get your Stamped Schedule 1 in minutes!
While completing step 2, if you have any balance tax due, you can choose to pay the balance due amount using any one of the following methods.
File IRS Form 2290 easily with TaxZerone starting at just $9.99/return. You will only have to enter the required information, calculate and pay the balance tax due, transmit the return to the IRS, and get your stamped Schedule 1 in minutes!
The whole filing process gets completed in less than 5 minutes! You will also get email updates on your return status as soon as the IRS processes it.
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