Form 2290 – Taxable Vehicles to File Form 2290 (Exemptions)

All truckers are conscious of their HVUT tax payment on heavy motor vehicles. Owners are aware and must have e-filed for form 2290 before the due date. It is also mandatory to know the various exemptions available for heavy motor vehicles. Let’s glimpse through few important points about the taxable vehicles to file form 2290 and vehicles that fall under exemptions.

Who Must File HVUT Tax?

An IRS form 2290 is paid and stamped schedule 1 is received for a taxable highway motor vehicle. An HVUT is paid by e-filing form 2290 for a taxable highway motor vehicle that is registered under the district or state of Canadian, Columbia, or Mexican law and weighing more than 55,000 pounds or more. The tax filer for HVUT may be an individual, organization, partnership, corporation, or a limited liability company.

Tax Exemption Vehicles

How many HVUT filers are aware of exemptions in HVUT? Here are a few criteria for highway motor vehicles. If they meet these requirements, there is a tax exemption.  If the highway motor vehicle is operated by

    • The District of Columbia
    • The Federal government
    • The American National Red cross
    • The state or local government
    • The Indian tribal government, if mainly used for tribal government functions
    • A nonprofit volunteer of ambulance association, fire department, or rescue squad
    • Mobile machinery where its specifications fall under chassis for non-transportation functions.
    • Blood collector organization blood collector vehicle.
    • A mass transportation authority under the statute with few powers exercised by the state.

These are a few criteria that are exempted from HVUT tax. It is also important to note that Logging vehicles enjoy reduced tax rates. There are other HVUT exemptions too as listed below

    • Agriculture vehicles with less than 7,500 miles annually
    • Commercial vehicles with less than 5,000 miles annually
    • Vehicles that do not fall under highway motor vehicles

Taxable Vehicles to File Form 2290

While taking a deep look at highway motor vehicles, the ones designed to carry a load, and includes any self-propelled vehicles is a taxable highway motor vehicle. The vehicles that are intentionally designed for the transportation of goods over public highways are buses, truck tractors, trucks, etc. These are highway motor vehicles and need to file form 2290.

Whereas, pickup trucks, vans, panel trucks, and similar trucks possess the taxable gross weight of 55,000 or less and hence are not subject to tax. Truckers also need to update that there are few categories of vehicles that are not considered as highway motor vehicles.

    • Mobile machinery specially designed for non- transportation functions
    • Vehicles mainly intended for off-highway transportation

These are the few categories of vehicles that fall under taxable vehicles and vehicles for exemptions. Hope this information is beneficial for truckers and they file form 2290 accordingly. Moreover, Tax2efile is always waiting to assist truckers in e-filing form 2290. The assistance will never lead you to any fault or mistake in e-filing. Many truckers and owners use Tax2efile for simplicity and efficiency in e-filing. Do not wait as your due dates are approaching, start immediately and e-file form 2290 without doubts.