e-File HVUT Returns

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Heavy Highway Vehicle Use Tax

Anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more must file Form 2290, Heavy Highway Vehicle Use Tax Return.

Filing Deadlines

The filing season for Form 2290 filers is July 1 through June 30. You must file Form 2290 for the month you first use the taxable vehicle on public highways during the reporting period.

  • For vehicles you first use on a public highway in July, file Form 2290 between July 1 and Aug 31.
  • The tax for the current filing season will be prorated for vehicles you first use on a public highway after July.
  • File Form 2290 by the last day of the month following the month in which you first used the vehicle on a public highway.
  • August 31. is the last date to complete reporting and paying your heavy highway vehicle use tax returns with IRS.
  • No extension would be granted after the due date. If you would like to request for  any extension then write a letter, you must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file doesn’t extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.

Ready to File? Here’s How

  • Gather your information
    • Employer Identification Number (EIN). You cannot use your Social Security number. If you don’t already have an EIN, apply now; it will take us about two weeks to establish your new EIN in IRS systems.
    • Use the same name on your Form 2290 as was assigned to you with your EIN. Your name control on Form 2290 must match your EIN.
    • Vehicle Identification Number of each vehicle.
    • Taxable gross weight of each vehicle.
  • File Return with IRS
    • e-File. Required if you are reporting 25 or more vehicles on Form 2290, encouraged for all for faster processing; you can receive a watermarked Schedule 1 within minutes. To avoid problems, ensure the watermark on your Schedule 1 is legible before submitting it to your state’s department of motor vehicles. You may need to reprint with fresh ink or on a different printer to ensure a legible watermark.
    • Paper Return. Complete and mail Form 2290 with the correct mailing address. Expect to receive your stamped Schedule 1 within 6 weeks after we receive your Form 2290 to  the same mailing address mentioned in the Form 2290.
  • Paying Tax to IRS
    • Electronic funds withdrawal; authorize a direct debit as part of the e-file process. Which is easy and quick, IRS would directly debit your bank for the tax amount as per your return.
    • Electronic Federal Tax Payment System; requires advanced enrolment, system needs to allow 5-7 business days for new accounts.
    • Check or money order using Form 2290-V, Payment Voucher. Mail to:
      Internal Revenue Service
      P.O. Box 804525
      Cincinnati, OH 45280-4525

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