E-File Your IRS HVUT Form 2290

What is the IRS Form 2290?

The IRS 2290 Tax form or Heavy Highway Vehicle Use Tax Return (HVUT) is a federal excise tax on vehicles that are being driven on highways with a gross weight of more than 55,000 pounds.

Who needs to E-file a 2290 form?

If your vehicle has a gross weight of at least 55,000 pounds or more and is being driven more than 5000 miles throughout the upcoming tax year, you are then required to have your vehicle registered and filed under both state and federal law.

HVUT Exemptions

Several Groups Exempted from the HVUT

• The Federal Government
• State or local governments includes District of Columbia
• The American Red Cross
• Non-profit volunteer fire departments, ambulance associations or rescue squads
• Indian tribal governments (vehicles use involves in essential tribal government functions)
• Mass transportation authorities

Vehicles Exempted from the HVUT

• Commercial vehicles travelling 5,000 miles or less used in during tax year
• Agriculture vehicles travelling 7,500 miles or less used in during tax year
• Mobile machinery vehicles used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming etc)
• Qualified blood collector vehicles used by qualified blood collector organizations
• Vehicles which are stolen, sold, or otherwise destroyed during the tax period

What is the Deadline for the Form 2290?

The IRS HVUT tax season begins on July 1st of each year and ends on August 31st. If the tax year ends on the weekend or on a government recognized holiday, then each filer must file their returns by the following business day.