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Big rig blue semi truck transporting lumber wood on flat bed semi trailer driving on the mountain bridge in Columbia Gorge
Big rig blue classic American bonnet semi truck with tall pipes transporting secured by slings lumber wood on flat bed semi trailer driving on mountain bridge around the rock wall in Columbia Gorge

IRS 2290 / Heavy Vehicle Use Tax (HVUT)

The Heavy Vehicle Use Tax is an annual tax levied by the IRS on vehicles operating on public highways at taxable gross weights of 55,000 pounds or more. The HVUT uses IRS Form 2290 for your tax returns.

TCS helps companies navigate the complexities, deadlines, and confusion associated with IRS HVUT tax.

What is IRS Form 2290?

IRS Form 2290 is the Heavy Highway Vehicle Use Tax (HVUT) return form for vehicles operating in public highways with a gross weight of 55,000 pounds or more.

According to the IRS, Form 2290 is used for:

  • Calculating and paying the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more;
  • Calculating and paying the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period;
  • Calculating and paying the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
  • Claiming suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period;
  • Claiming a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles);
  • Reporting acquisition of a used taxable vehicle for which the tax has been suspended;
  • Calculating and paying the tax due on a used taxable vehicle acquired and used during the period.

Need assistance with IRS Form 2290?

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Decided to work with TCS to ensure we stay compliant

We started our small company almost 3 years ago and decided to work with Transportation Compliance to ensure we stay compliant in our respective area. We have had good communication and a positive experience thus far!

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