The heavy vehicle use tax (HVUT) is assessed on heavy vehicles operating on public highways. Since states may deny vehicle registration or renewal without proof that you paid this tax, it’s important to understand the required forms and filings, submit all required information, and file on time to keep your trucks on the road. The following tips can help you avoid mistakes, operational delays, and penalties.

1. Understand who must file

Entities must file the heavy vehicle use tax if a taxable highway motor vehicle is registered, or required to be registered, in their name under any state or District of Columbia, Canadian, or Mexican law at the time of its first use. You may be an individual, corporation, partnership, or any other type of organization (including nonprofit charitable, educational, etc.).

The tax applies to highway motor vehicles that have a taxable gross weight of 55,000 pounds or more and includes trucks, tractors, and buses.

Exemptions exist for certain groups and some vehicles.

Exempt groups include:

• 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); and
• Mass transportation authorities.

Exempt vehicles include:

• Commercial vehicles traveling fewer than 5,000 miles annually. You can claim a suspension for vehicles you expect to use 5,000 miles or less (7,500 for agricultural vehicles) during the reporting period. If the suspended vehicle exceeds the mileage use limit during the reporting period, the tax becomes due;
• Agriculture vehicles traveling fewer than 7,500 miles annually;
• 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; and
• Qualified blood collector vehicles used by qualified blood collector organizations.

Risk alert! Exempt carriers must still file Form 2290, even though no tax payment is required for exemption-qualified vehicles.

2. Use the right numbers

You must have an established employer identification number (EIN) to file Form 2290. You cannot use your Social Security number. If you don’t already have an EIN, apply for one as soon as possible. It will take the IRS about four weeks to establish your new EIN in their systems. Then, use the same name on your Form 2290 as assigned with your EIN. The name on your Form 2290 must match the name on your EIN.

You’ll also need the vehicle identification number (VIN) of each taxable vehicle.

Risk alert! Failure to include the full VIN of each taxable vehicle may prevent you from registering your vehicle with the state.

You’ll also need the taxable gross weight of each vehicle. The taxable gross weight of a vehicle (other than a bus) is the total of:

• The actual unloaded weight of the vehicle fully equipped for service, plus
• The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, plus
• The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.

3. File the right form(s)

The tax is payable to the IRS on Form 2290, Heavy Highway Vehicle Use Tax Return.

Complete the first and second pages of Form 2290 along with both pages of Schedule 1. The second copy of the Schedule 1 will be stamped and returned to you as proof of payment.

Risk alert! Your return may be rejected if the Schedule 1 isn’t completed and attached to your Form 2290.

Electronic filing is required if you are reporting 25 or more vehicles and is encouraged for all filers for faster processing. When filing online, you can receive a watermarked Schedule 1 within minutes.

Risk alert! If you choose to mail a hard copy of your Form 2290, it can take up to six weeks to receive your stamped Schedule 1 after the IRS receives your Form 2290.

4. File on time

Annual filing: The filing season for Form 2290 filers is July 1 through June 30. For vehicles you first use on a public highway in July, file Form 2290 between July 1 and August 31.

Adding a vehicle during the year: File Form 2290 by the last day of the month following the month in which you first used the vehicle on a public highway. The tax will be prorated for vehicles you first use on a public highway after July.

5. Keep your proof

Keep records for all taxable highway vehicles registered in your name for at least three years after the date the tax is due or paid. Also keep copies of all returns and schedules you have filed.

In addition to keeping records for potential audits, proof of payment is required for state registration and entry into the United States:

• Generally, states require verification of payment of the tax for any taxable vehicle before they will register the vehicle. The stamped copy of Schedule 1 is your proof of payment when registering vehicles with the state.
• U.S. Customs and Border Protection also requires this proof of payment for a Canadian or Mexican vehicle entering the United States.

Following these tips can help you file accurate HVUT forms, avoid penalties, and keep your trucks on the road.