FAQ on IRS Heavy Vehicle Use Tax (HVUT)

1. What is Form 2290 Heavy Vehicle Use Tax?

This form is used to figure and pay the tax due on heavy use vehicles used during the period with a taxable gross weight of 55,000 lbs or more. You will need to E-file Form 2290 online for the tax if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first used during the tax.

2. What evidence of payment do you present to the DMV to show that you have file Form 2290?

The DMV will ask to see proof that you have paid your Heavy Vehicle Use Tax 2290. The proof that you will show them is your Stamped Schedule 1. When e-filing, the IRS will apply a digital watermark (the stamp) in the centre of the page that proves you have paid the amount of tax due. Your Stamped Schedule 1 is all you will need to provide proof of payment.

3. What if my VIN is less than 17 characters?

Your alphanumeric VIN can be any amount up to 17 characters. It should not be more than 17 characters and should not include the letters I, O, or Q. If your VIN has the letter O, replace it with the number zero (0) when entering in your vehicle information.

4. What is a five-digit pin? When e-filing through ExpressTruckTax, we ask you to enter a 5-digit pin before you can transmit your return to the IRS. The 5 digits can be any number you wish. It only acts as a digital signature to prove that you are an actual person transmitting the form. This is not a number you will need to remember or enter in anywhere else when e-filing.

5. What is a partial period tax table? A Partial Period Tax Table is used to figure the amount of tax owed for vehicles first used after July of the current tax period. Here is a direct link to the IRS Partial Period Tax Table for Form 2290. 6. What is a suspended vehicle? When a vehicle is considered 'suspended' that only means it does not travel more than 5,000 miles in one year (7500 miles for agricultural vehicles). Suspended vehicles are tax exempt, but if they do run more than 5,000 miles during the tax year than you will need file a 2290 Amendment for mileage limit exceeded.

7. What are logging vehicles?

Logging vehicles are primarily used for exclusively transporting products harvested from the forest and are registered with the state agency as such.