Who Must File HVUT Form 2290?

Heavy Vehicle Use Tax Form 2290 is a tax return on heavy motor vehicles, which is operated on the public highways for transportation whose gross weight is 55,000 or more. The gross weight of the taxable vehicle to file the Form 2290 is determined by summing up the following factors:

  • The actual weight of the unloaded vehicle that is used for the service.
  • Actual weight of the vehicles such as trailers and semitrailers set with the service and used with the combination of the vehicle and
  • The vehicle’s maximum weight of the freight.
Gross Weight of the Taxable Vehicle Heavy Vehicle Use Tax
Less than 55,000 lbs No HVUT filing needed
55,000 lbs – 75,000 lbs $100 + $22 / 1,000 pounds over  55,000 lbs

Who Must File HVUT Form 2290?

In order to pay the heavy vehicle use tax and Form 2290 filing to the IRS, the vehicle must be registered or must be registered under the owner’s name of State, District of Columbia, Mexican or Canadian law during the first use period.

An individual person, Corporation, Limited Liability Company (LLC), or any other type of organization (this includes non-profit charitable trusts, educational sectors etc) are liable to file the IRS 2290 Form.

Who is liable to file Form 2290 returns?

All the operators, vehicle owners, trucking companies, individual truckers or limited liability company (LLC), partnership, corporation or any other type of organization using the heavy motor vehicle with the gross weight of 55,000 pounds and more are liable to file the Form 2290 and pay the Heavy Vehicle Use Tax (HVUT).

When you acquire a vehicle and use the vehicle on the public highway in a month other than July, then you are liable to file the tax for the prorated tax period. Here you need to file the IRS 2290 form and pay the Heavy Vehicle Use Tax (HVUT) by the last day of the month after the first-month use of the vehicle.

Even if there is an unpaid or due tax liability before you acquire the vehicle and you are using the vehicle during the tax period, in that case you are liable for the total tax for the entire period. Here you need to file the IRS 2290 Form and pay the truck tax by the end of the deadline of the month after the month you receive the notification from the IRS that the tax is not paid fully.

E-filing the IRS Form 2290 is the simplest and the smartest way to file the tax returns online. Recently in 2009, IRS made it mandatory for the tax filers to file their form 2290 online if they are filing for more than 25 vehicles.


As a tax filer, you have to file the dues irrespective of the state in which the vehicle was registered. As a responsible person from the trucking industry, you need to file the IRS 2290 Form before the due date. When the due date falls on a legal holiday or weekend, the filing will be postponed to the next business day.

Tax2efile as an IRS-certified e-file tax service provider has assisted numerous taxpayers to file their Heavy Vehicle Use Tax (HVUT) every year for the past decade. We are more professional and hence we provide you expert advice regarding the tax. Avail of our service and enjoy the benefits.

Hope this article gave a clear picture of who has to file Form 2290. For further assistance and clarifications, you are just a call away from us to reach our customer support team at 703-229-0326 or drop a mail at support@tax2efile.com. We are happy to assist you at any time.