Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.
Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.

How To Calculate The Taxable Gross Weight Of A 2290 HVUT Truck?

Taxable Gross Weight Of A 2290 HVUT Truck

What is the taxable gross weight of a 2290 highway truck, and how do you calculate it?

Ever wondered how much a heavy highway truck weighs? 

Do you know how much of that weight is actually taxable? 

Certain highway vehicles are taxed according to their gross weight. 

And it’s important to understand the factors that determine the vehicle’s taxable gross weight. 

In this context, the taxable gross weight of a vehicle is determined by adding up the mass of all the components that make the vehicle functional and operable. This includes the weight of the vehicle itself and any attachments, such as flatbeds, trailers, etc.

In short, the taxable gross weight of a vehicle is the empty, unloaded weight of the vehicle. 

The IRS classifies vehicles in accordance with their weight and “taxability”. 

Obviously, not all vehicles weigh the same. 

As the make and the model year change, so does the weight of the vehicle.

In addition to this, the vehicle’s weight also changes when the owner adds certain customizations.  

So, let’s learn how to calculate the taxable gross weight of the commercial motor highway vehicles in this read, and see how taxable gross weight is treated across varying tax information reporting perspectives in the HVUT narrative. 

  • What is the taxable gross weight of a highway truck?
  • HVUT vehicle categories and gross weight 
  • How to calculate the gross weight of a highway truck?
  • How to report the taxable gross weight of your vehicle on Form 2290? 

What is the taxable gross weight of a highway truck?

  • The taxable gross weight of a highway vehicle is the sum of its unloaded weight and the equipment attached to it. 
  • This is the weight of the vehicle before any kind of goods or commodities are loaded. 
  • This weight includes the weight of all the essential and secondary components of the vehicle that help the vehicle operate at its best on the highways. 
  • The weight of the shipment or load weight shouldn’t be considered when calculating the gross weight of the vehicle. 

According to the HVUT tax reporting regime, a vehicle is subject to HVUT if the gross weight of the vehicle is 55,000 pounds or more. It’s only subject to taxes after the mileage utility limit exceeds 5000 miles (for non-logging vehicles) or 7500 miles (for agricultural vehicles). 

If the gross weight of the vehicle is 55,000 pounds or higher, then the vehicle information needs to be reported on HVUT 2290 form and the HVUT form needs to be filed with the IRS, (regardless of the mileage limit). 

When the vehicle qualifies for HVUT reporting but isn’t taxed by the IRS, then such a vehicle is called a “tax-suspended” vehicle because it’s suspended from the HVUT tax imposition.

HVUT vehicle categories and gross weight 

Heavy highway vehicles are taxed according to their taxable gross weight. This is established. 

However, the IRS distinguishes various highway vehicles by categorizing alike vehicles per their weight. 

There are a total of 22 vehicle categories that are subject to HVUT. ‘Category W’ vehicles are suspended from HVUT. 

Each category (except category W)  specifies the weight range of the vehicle and the tax rates as applicable according to this classification. 

Take a look at the tax computation section of Form 2290 below.

Tax Computation

How to report the gross weight of a highway truck?

As you can see, the taxable gross weight of the vehicle corresponds to the vehicle category (to the left)  and the tax rates applicable to the vehicles (in the blue box). 

Now, all you have to do is gather the total number of vehicles you own and enter the number of vehicles you own in each category. 

Let’s assume that you own one category ‘D’ vehicle, two categories ‘G’ vehicles, and one category ‘S’ vehicle. 

You will enter the number of vehicles you own in each category and multiply the number with the applicable tax rates as follows. 

Tax Computation Form

How to calculate the taxable gross weight of your vehicle on Form 2290? 

In order to calculate and report the taxable gross weight of the vehicle, you will need to find the weight of the vehicle, which is usually printed on the vehicle compliance documentation provided by the seller, dealer, or manufacturer. 

Additionally, you can use CAT Scales available at certain truck stops to check the weight of your vehicle.

Remember that CAT scales are used to weigh the overall weight of the vehicle, including the loading weight. You will need to separate the loading weight to calculate the vehicle weight.  

The weight of the commercial motor vehicles operating on highways is calculated per the FHWA standards.

If you’re reading about calculating the taxable gross weight of the vehicle, then you’re probably on your way to reporting the said weight on the 2290 form. 

Be informed that Form 2290 is due this August 31, 2022. eFile your 2290 returns now to prevent being penalized by the IRS for late filing. 

eFile 2290 Now

Don’t eFile 2290 Form With Just ANYONE. 

eFile your 2290 returns with an IRS-authorized eFile provider like EZ2290 to securely transmit your 2290 eFile requests to the IRS.

With EZ2290, HVUT reporting is easy, simple, and most importantly, secure.

EZ2290 offers: 

  • Easy 3-step eFile experiences
  • Bulk 2290 eFile solutions
  • Automatic tax calculations
  • Secure & encrypted form completion
  • Free VIN Corrections
  • Free re-filing for rejected returns
  • 24×7 priority 2290 support

No data compromise.

No paperwork. 

No mess. 

Just seamless e-filing. 

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Logging Vehicle: What Is Considered ‘Logging Vehicle’ For Form 2290 Reporting?

What is a logging vehicle for Form 2290

What is a logging vehicle, and how does it impact your HVUT taxes? Learn all about logging vehicles and the tax implications of logging vehicles in this quick guide. 

According to the IRS, a heavy vehicle doesn’t necessarily need to be a truck. 

It could be any mobile vehicle that weighs 55,000 pounds or more and utilizes the federal highways for transportation. 

However, only a few vehicles are qualified for HVUT. 

The weight of the vehicle and its utilization of federal highways is one of the qualifying factors for HVUT tax. 

These factors differentiate “heavy” vehicles from “regular” vehicles. 

Heavier vehicles tend to utilize the highways for transportation purposes and wear off the highways gradually. 

As a result, the damaged roads need more funds for repair and maintenance. 

The heavy vehicle owners are required to report the miles utilized on federal highways in a calendar year and pay the taxes accordingly. 

A heavy vehicle must drive at least 5000 miles on the highways (non-agricultural trucks) and 7500 miles (agricultural trucks and vehicles) to be qualified for HVUT taxes. 

Otherwise, the vehicles are suspended from HVUT. 

So, if you own a truck, and it happens to weigh about 55,000 pounds or more, and the vehicle was used for 5000 miles or more, then the vehicle is subject to HVUT taxes, depending on the month in which the vehicle was first used. 

Now that you have some context on 2290 reporting and its pre-qualifications, let’s try to understand what logging is and its implications on heavy highway vehicle usage tax (HVUT). 

What Is Logging?

Logging is a terminology used in IRS HVUT filings to define vehicles that are exclusively used for transporting lumber and other forestry goods to and from harvest locations. 

If your vehicle is exclusively used for transporting forestry goods, then the IRS will categorize your vehicle as a “logging vehicle”.

You will be taxed at different rates compared to regular heavy vehicles if your vehicles are reported as “logging vehicles” on 2290 forms. 

Here’s how you can differentiate a logging vehicle from a regular one. 

Logging VehicleRegular Vehicle
A logging vehicle exclusively transports goods or products harvested from a forest.A regular vehicle is used for transporting a variety of goods and commodities.
It is exclusively used for transporting forestry products to and from different points within the forest.A regular vehicle can be used for transporting a variety of products from and to any location within the U.S. (and sometimes even bordering states).
A logging vehicle is usually registered as a highway vehicle for the purpose of transporting harvested forest products under the state laws in which the work is conducted. A regular vehicle is registered with the state DOT for commercial transportation purposes. The vehicle owner may need to buy special permits when transporting goods to international jurisdictions. 

Vehicle Logging: Classification & Paperwork 

A logging vehicle can be a lorry, a goods truck, a flatbed truck, or even a tractor with integrated loading units. 

Contrary to popular belief, logging vehicles do not need to have any special licenses or number plates to identify the vehicle as a “logging vehicle”. 

From the outside, you may not be able to tell the difference between a regular truck and a logging truck. 

However, if prompted, the vehicle owner or the operator is required to produce the relevant paperwork and permits to the authorities to prove that the logging vehicle is specifically used for transporting forestry goods and products. 

Reporting Logging Vehicles On Form 2290

  • When reporting with Form 2290, it is important to differentiate if your filings are for logging or non-logging vehicles. 
  • The “Tax Computation” section of Form 2290 requires the filer or the preparer to specify whether the vehicle is a “logging vehicle”. 
  • If you’re eFiling, you will be prompted to confirm whether you’re filing for logging vehicles. If you are reporting and filing Form 2290 HVUT for logging vehicles, then select “yes” in the dropdown menu. 
  • A logging vehicle count must be separated from the regular highway vehicles for tax reporting purposes. This is especially crucial if you’re reporting for multiple vehicles at once. 
  • It is essential to note that logging vehicles are taxed comparatively less. A regular vehicle that weighs 55,000 pounds is taxed at $100, but a logging vehicle that weighs the same is taxed at $75. 

File 2290 Form For Logging Vehicles With EZ2290 

If you’re looking for a simplified eFiling solution to report your logging vehicles and file a 2290 form, then EZ2290 is the ideal choice for you. 

EZ2290 is an IRS-authorized eFile provider, trusted by 10,000+ truckers. 

We enable:

And much more

Calculate Logging Tax For Free | eFile 2290 For Logging Vehicles

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Understanding Farm Vehicles On Form 2290

Understanding Farm Vehicles On Form 2290

What are farm vehicles, and how do you report farm vehicles on Form 2290? Learn all about 2290 farm vehicles in this simple guide.

Defining Farm Vehicles

A farm vehicle is a vehicle that is exclusively used for farming purposes. 

Tractors, pickup trucks, track tractors, balers, 4-wheel drive tractors, and other similar types of vehicles that are exclusively used for farming and agricultural purposes are known as “farm vehicles”. 

Farm vehicles are used for transporting forestry goods, commodities, raw materials, wooden logs, and other kinds of tasks that fall within the “farming” framework. 

Special signage, placarding, or license plating is not necessary to identify a farming vehicle. 

However, the vehicle needs to be registered with the state authorities as a farming vehicle and must only be used for farming and agricultural purposes.

Farm Vehicles Vs Agricultural Vehicles On Form 2290: What’s The Difference?  

Farming and agricultural vehicles aren’t much different from one another. 

Some vehicles may be used for transporting agricultural commodities, such as seeds, fertilizers, and more. While other vehicles may be used for transporting bee hives, livestock, cattle, poultry, or even wildlife. 

Either way, the fundamental point for both types of vehicles is the same. They’re only used for farming and agricultural purposes.

In the HVUT 2290 form reporting narrative, farm vehicles and agricultural vehicles are categorized as “logging vehicles”. 

The logging vehicles, just like commercial highway vehicles, must meet certain requirements before they qualify for HVUT taxes. 

A vehicle, logging or non-logging, must weigh at least 55,000 pounds or more to qualify for HVUT. The same must be reported on IRS HVUT Form 2290. 

How Are Farm Vehicles Different From Commercial Motor Highway Vehicles? 

Farm Vehicles Commercial Vehicles 
2290 farm vehicles have a mileage use limit of 7500 miles. Regular 2290 vehicles have a mileage use limit of 5000 miles. 
2290 farm vehicles are taxed at a minimum of $75 for heavy highway vehicle usage tax.Regular 2290 vehicles are taxed at a minimum of $100 for heavy highway vehicle usage tax.
Farm vehicles are primarily used for farming and agricultural purposes. Regular HVUT 2290 vehicles are used for transportation and commerce purposes.  
Farm vehicles are categorized as logging vehicles. Non-farming vehicles are categorized as non-logging vehicles. 

How To Report Farm Vehicles On Form 2290? 

You will need the following information to report a farm vehicle or an agricultural vehicle on HVUT 2290 form. 

  • Business name
  • TIN/EIN
  • Vehicle identification number 
  • The Taxable gross weight of the vehicle
  • The month of first use 
  • Mileage use limit of the vehicle 
  • Vehicle category 
  • Tax suspension status of the vehicle 

In the “tax computation” section of Form 2290, you will need to enter the number of farm vehicles that qualify for HVUT. 

Multiply the number of farm vehicles with the tax rates in accordance with the taxable gross weight, as presented in the image below. 

Tax Computation

If the farm vehicles are suspended from HVUT, they need not be reported here. 

However, you will need to report the VIN and the period for which the vehicle remains tax-suspended in the preceding section, “Part II” of the 2290 form.

10,000+ Trucking Businesses Like Yours Are eFiling 2290 Forms With EZ2290

When you eFile with just any platform, you’re compromising your business privacy and data privacy. In the wrong hands, your data can be used against you. 

Bad actors have found newer and better ways to trap businesses. It’s essential to be picky and choose eFile providers that are authorized by the IRS – like EZ2290

10,000+ truckers, owner-operators, fleet companies, and small trucking businesses trust EZ2290 for its secure and convenient e-filing experiences. 

Report your farm vehicles on Form 2290 easily with EZ2290. Import your bulk vehicle data in a single click and e-file multiple 2290 forms at once. No paperwork. No mess. Learn more

Sign Up To Get Started

Did you know that Form 2290 is due this August 31, 2022? If you want to avoid late filing penalties and stay compliant with the IRS, now’s the time to do something about it. 

eFile Form 2290 Now

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How Do I Fill Out A 2290 Form? HVUT 2290 Form Box Wise Instructions

How Do I Fill Out A Form 2290

A simple guide to help you fill out HVUT Form 2290 online easily and quickly.

Here’s What You’ll Find In This Read

  • Understanding HVUT Form 2290 
  • Before You Begin: Information You Need To Fill Out Form 2290 
  • IRS Form 2290: Box-Wise Instructions 
  • eFile HVUT Form 2290 Online Easily Using EZ2290 

Understanding HVUT Form 2290 

Heavy Highway Vehicle Usage Tax form or HVUT Form 2290 is an IRS tax information return. 

Trucking companies, truck owners, owner-operators, and fleet companies prepare and file this federal excise form to report certain vehicle information and pay the HVUT due on the vehicles. 

Vehicles weighing 55,000 pounds or more qualify for HVUT reporting. 

Information pertaining to agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, credit vehicles, and suspended vehicles, is typically reported on Form 2290. 

The 2290 information reported on Form 2290 is used to assess HVUT tax on qualified vehicles. 

Even if a vehicle has multiple owners, Form 2290 must be filed and the HVUT tax due on such a vehicle must be paid before the IRS 2290 due date

Before You Begin: Information You Need To Complete Form 2290 

Check if you have all the information needed to prepare and complete your 2290 HVUT filings. 

  • Legal name of the business or DBA (Doing Business As) name
  • EIN (Employer Identification Number) or TIN (Taxpayer Identification Number) 
  • Business address 
  • Taxable gross weight of the vehicle
  • Vehicle categories
  • Vehicle identification number 
  • Month of first use
  • Mileage use limit (miles utilized or exceeded or under-utilized by vehicles)
  • Logging status of the vehicle 
  • Suspension status of the vehicle 
  • Total number of vehicles 

This information, coupled with tax computation, completes your 2290 reporting regime. 

You can do this easily by importing your bulk vehicle data to EZ2290. (More on this later)

IRS Form 2290: Box-Wise Instructions 

IRS Form 2290: Box-Wise Instructions 

Business Details

Legal name: Enter the legal name of the business in the first field of Form 2290.

EIN: Enter the employer identification number (EIN) or taxpayer identification number (TIN) in the “EIN” box located at the top of Page 1. You also need to enter the EIN in Schedule 1. Both EINs must be the same. If you don’t have an EIN, you can also report its equivalent, social security number (SSN). However, this number must correlate with your DOT/DMV records. 

Business address: Enter the operational/official address of your business in this space. Include the door number, street name, county name, and other details per the USPS address records.

Filing options: If you’re filing a 2290 return for the first time or for the current filing period, you don’t have to select anything.

  • However, if you’re amending previously filed reports, then you need to select “Amended Return”. 
  • If you want to correct a vehicle identification number (VIN) that was previously reported, then you need to select the “VIN Correction” filing option. 
  • You must only select “Final Return” as a filing option when you’re filing the 2290 return for the last time or if you have no taxable vehicles to report. 

Page 2: Tax Computation

Tax Computation

Note: The section following Business Details is ‘Part I’. However, we’ll be computing the tax in the ‘Tax Computation’ section for your understanding. Further, Part I mostly focuses on deriving the net tax amount after deductions (for which you’ll need to complete Tax Computation first).

Enter the number of vehicles you own in accordance with the logging status and tax period in Column 3. 

If you own 3 logging vehicles and 6 non-logging vehicles, then enter this information in the relevant columns. 

Non-logging vehicles go in the ‘Vehicles except logging*’ column or column 3(a). 

Logging vehicles go in the ‘Logging vehicles*’ column or column 3(b)

If you have vehicles that are partially taxed over a period, then the amount of the tax must be reported in Column 2. Use columns 2(a) and 2(b) as necessary. 

Column 4: Now, multiply Column 1 with Column 3. Here, you’re multiplying the number of vehicles with the associated tax rates (per the taxable gross weight of vehicles). 

Enter the total number of vehicles (including logging and non-logging vehicles) in the ‘Totals’ row at the bottom of this section. 

Calculate the Total by adding up all the values entered in each row of Column 4. This is the total tax. 

This total amount must also be reported on Line 2 of Part 1. 

Part I – Figuring the Tax

Part I - Figuring the Tax

Line 1: Enter the date for the month of first use in this field. If you first started using the truck in, say, August 2022, then 202208 must be reported on Form 2290. 

If you’re filing for a previous period, then you need to enter that month and year. You may need to pay a higher tax, depending on the additional proof or documentation you’re attaching with your filings.

If you’re filing for a used or newly purchased used vehicle (for which the tax for the current period has been paid by the seller), then the month following the month of purchase must be reported as the month of first use on Form 2290. In such a case, the seller should file a refund for the excess tax paid. 

Line 2: The Total amount figured in Column 4 must be entered in this field. 

Line 3: If the gross taxable weight of the vehicle has increased, then the additional tax paid must be reported in this field. This tax is added to the amount in Line 2. 

Line 4: Add line 2 and line 3. You’re adding the tax you owe to the additional tax. This is your Total Tax.

Line 5: If you’ve claimed refund credits from the IRS for your HVUT vehicles, then the same refund credit must be reported here. 

Line 6: Deduct the credit claims from your Total Tax, and you have the net tax or the tax you owe to the IRS. 

Part II Statement In Support Of Suspension

Part II Statement In Support Of Suspension

This section is used for reporting tax suspension details of your vehicles.

If a vehicle has been suspended from HVUT tax, then the vehicle details, such as the vehicle identification number (VIN), mileage use limit, the period for which the vehicle remains suspended, and other details must be reported on Part II. 

This is also where Third Party Designee’s details and consent must be provided. 

If you’re a preparer, you need to furnish the necessary information in the “Paid Preparer Use” section.

Information such as the name of the preparer, signature, date, PTIN, Firm’s EIN, Firm’s name, and contact information must be furnished. 

There is an additional consent form ‘Consent to Disclosure of Tax Information’ that must be signed and certified by the taxpayer after completing Form 2290 but before filing.

Schedule Of Heavy Highway Vehicles 

Schedule Of Heavy Highway Vehicles 

This is probably the easiest part of your 2290 form completion process. 

However, be careful.

This is also the step where most businesses fail to accurately report the vehicle identification numbers and depend on VIN Corrections to correct the incorrect VINs previously reported. 

Details like the EIN, vehicle identification numbers, vehicle categories (as defined in ‘Tax Computation’ section), the month of first use, and business details are critical for this section. 

Enter the 17-digit vehicle identification numbers in the boxes. 

If you’re e-filing with a dynamic eFile provider like EZ2290, you can import your VINs and category information from your computer. 

EZ2290 will dynamically populate the form with the appropriate data. 

eFile 2290 Now With EZ2290

Part II: Summary Of Reported Vehicles 

Report the total number of the reported vehicles and the tax-suspended vehicles in Line ‘a’ and Line ‘b’ respectively. 

Line ‘b’ must be subtracted from Line ‘a’. 

This gives us the total number of taxable vehicles. 

eFile HVUT Form 2290 Online Easily Using EZ2290 

2290 form completion is just one side of the coin. 

Once you’re done completing the form, you’ll need a reliable and secure platform to e-file your 2290 returns

Hundreds of thousands of trucking businesses are switching to electronic filing to avoid hefty paperwork, missed mailings, and inconsistencies in filings. 

eFiling solutions from EZ2290 enable you to:

  • eFile your 2290 forms securely with a 256-bit advanced encryption standard 
  • Keep a track of your IRS Form 2290 filings, previous HVUT filings, and other IRS communications in one place. 
  • File VIN Corrections for free
  • Re-file rejected returns for free 
  • Manage bulk 2290 filings in one place seamlessly

What’s even better is that you can have EZ2290 prepare your 2290 returns on your behalf with our Managed Services, saving you time and effort. Check it out

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Reported Incorrect VIN On Form 2290? Here’s How To Correct VIN Number Online

Reported Incorrect VIN On Form 2290

Avoid paying double the taxes by reporting your VINs accurately with Form 2290 VIN Corrections.

Mistakes are inevitable. 

It’s only human to make errors now and then.

However, some errors can result in IRS notices and even penalties.

Thankfully, incorrect VIN reports are not one of those haunting errors. 

Nevertheless, they still need to be corrected because the IRS doesn’t keep a track of your VIN reports, and you may need to pay additional taxes if you’re reporting unknown or unverified VINs in your 2290 returns. 

But how exactly does an incorrect VIN report happen? 

And what do you need to do to fix or correct an incorrect VIN? 

Let’s take a look. 

Understanding An Incorrect VIN Report 

A vehicle identification number or VIN is a unique combination of 17 digits comprising numbers and alphabets. 

It’s assigned to a vehicle for identification purposes. 

The vehicle owner or the trucking business that owns and operates the heavy highway vehicle needs to report the VIN on Form 2290

When one or more characters of the VIN are reported incorrectly, the VIN report is termed to be incorrect. 

You’ve got an incorrect VIN if you confuse one character for another, or if your preparer has entered a wrong character in Schedule 1.

The VINs must be reported accurately on both copies of Schedule 1, failure to do so results in incorrect VINs. 

Form 2290 VIN Correction: How To Correct An Incorrect VIN?

The IRS requires you to file a Form 2290 VIN Correction if you’ve reported an incorrect VIN in your previous 2290 filings. 

The 2290 VIN Correction form is not a new form as such, but it is a “variant” of IRS Form 2290, and it must be prepared and filed to fix an incorrect VIN. 

It must be prepared and filed separately. 

Just mark “VIN Correction” when you’re preparing the 2290 return to signify that the return is exclusively filed to report corrected VINs. The ‘VIN Correction’ option shouldn’t be selected for any other reason. 

Enter the verified vehicle identification number (VIN) on both copies of Schedule 1.

If you’re correcting the VIN for tax-suspended vehicles, then correct the VIN in “Part II” of Form 2290.  

You can easily prepare and file your Form 2290 VIN Correction online with EZ2290, an IRS-authorized eFile provider. 

How To eFile Form 2290 VIN Correction With EZ2290?

EZ2290 allows you to file your Form 2290 VIN Correction for free. 

If you’ve previously filed your 2290 returns with us, you can file the 2290 VIN Correction returns at no additional cost. 

In order to file your 2290 returns with the corrected VINs, you will need to follow our 3-step process. 

Step 1:  Create your EZ2290 account for free 

If you’re registered with EZ2290, log in here

If you’re new to EZ2290 (welcome!), create your account for free

Step 2: Validate & report the corrected VINs

Use free VIN check tools online to verify the accuracy of your VINs. Report the corrected VINs on your 2290 VIN correction form. Do not forget to select “VIN Correction” as your filing option for the eFile request. 

Step 3: eFile Form 2290 VIN Correction securely 

Click on submit and your 2290 VIN Correction request will be submitted to the IRS. We will notify you once the request has been accepted by the IRS. 

Why Are VIN Corrections Free With EZ2290?

Earlier in this read, when we said that human errors are inevitable, we meant it.

Incorrect VIN reports are basically just users missing to report or incorrectly reporting a character or two. 

It’s a minor error, and to charge users for such miscellaneous errors didn’t seem fair to us. 

Even though the 2290 VIN Correction requests do cost us money in different ways (electronic transmission costs, technical costs, compliance support staff’s efforts, etc.), we do not want to pass on that burden to our users. 

It’s a token of gratitude from our end to users who chose EZ2290 for their HVUT compliance needs. 

eFile 2290 VIN Correction For Free

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⏰ Only A Few Days Left To eFile Your 2290 Forms. Are You Ready? 💪

Only A Few Days Left To eFile Your 2290 Forms

Trucking businesses like yours are preparing to eFile their 2290 forms before the August 31 deadline. Are you? 

When was the last time you filed your 2290 tax returns?

Must be a long time ago. 

The thing is, 2290 tax returns must be filed every year whether or not your vehicles are suspended from the 2290 HVUT tax

So, if you’re operating a perfectly functional, regular vehicle to transport goods all over the U.S., then this is the right time to prepare your 2290 forms and file your HVUT returns online. 

And do it quickly because the 2290 due date for 2022 is just around the corner, and you might just miss it if you don’t get started now. 

And while you’re at it, be sure to file your 2290 returns with an IRS-authorized eFile provider like EZ2290 that 10,000+ truckers like you trust. 

It’s true. 

Businesses like yours file 2290 returns with IRS-authorized eFile providers to avoid being scammed by fraudulent companies pretending to be “legit” eFile providers. 

And when you eFile with EZ2290, you have all these amazing features and advantages that help your business save time and effort. (More on this later)

The following discussion will focus on 2290 form filing requirements, the due date for Form 2290, and of course, authorized eFiling options to eFile Form 2290 online. 

So, let’s get started.

Topics Covered

  • IRS 2290 Form For 2022: A Quick Overview 
  • Form 2290 Instructions 2022: Information You Need To File 2290 Form Online
  • IRS Form 2290 Due Date 2022: When Is 2290 Due In 2022?
  • How To eFile Form 2290 Online With EZ2290?

IRS 2290 Form For 2022: A Quick Overview

  • Form 2290 is an IRS return that exclusively deals with heavy highway vehicle usage tax information or HVUT. 
  • Use Form 2290 to report vehicle information, such as vehicle weight, vehicle category, vehicle identification number (VIN), tax suspension details, mileage use limit, and other information. 
  • Businesses need to file the HVUT Form 2290 and pay the 2290 tax due on or by the IRS deadline (as applicable from the month of first use).
  • The filing cycle begins in June and ends by the end of July of the successive year, making it a June-July filing cycle.
  • File Form 2290 before the IRS Form 2290 deadline to avoid late filing penalties and notices from the IRS. 

Form 2290 Instructions 2022: Information You Need To File 2290 Form Online

You will need a variety of vehicle and business information in order to fill out the 2290 form per the IRS instructions.  

Use the following checklist to make sure you have all the details you need to prepare and file your 2290 forms.

  • The legal name of the business or DBA (Doing Business As) name
  • EIN (Employer Identification Number) or TIN (Taxpayer Identification Number) 
  • Business address 
  • The taxable gross weight of the vehicle
  • Vehicle categories
  • Vehicle identification number 
  • The month of first use
  • Mileage use limit (miles utilized or exceeded or under-utilized by vehicles)
  • Logging status of the vehicle 
  • Suspension status of the vehicle 
  • Total number of vehicles 

IRS Form 2290 Due Date 2022: When Is 2290 Due In 2022?

Use the following 2290 due date chart 2022 to file your 2290 forms on or by the IRS deadline.

If The Vehicle Is First Used In This MonthFile Form 2290 & Pay HVUT Tax By
July 2022August 31, 2022
August 2022September 30, 2022
September 2022October 31, 2022
October 2022November 30, 2022
November 2022January 3, 2023
December 2022January 31, 2023
January 2023February 28, 2023
February 2023March 31, 2023
March 2023May 01, 2023
April 2023May 31, 2023
May 2023June 30, 2023

How To eFile Form 2290 Online With EZ2290 

Did you know that 10,000+ trucking businesses like yours use and trust EZ2290 for its super quick, secure, and convenient e-filing experiences? 

EZ2290 enables: 

And much more.

The best part is that you don’t need any technical expertise to get started with EZ2290. Our service offerings are designed to suit your unique filing requirements, no matter the size of your business. 

You can always use our online guides to navigate your way through our tools should you need help.

Use EZ2290 anywhere around the world, track your filing requests from any device, and most importantly, manage all your IRS communications in one place.

Tired of doing everything by yourself? Switch to managed services today. 

Get Started For Free & File Your Form 2290 Online

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Guide To Understanding Your EIN & Why You Must Have An EIN To File Form 2290?

Guide To Understanding Your Employer Identification Number

Understand the significance of EIN in your Form 2290 filings.

The Employer Identification Number or EIN is a taxpayer identification number (TIN) assigned to self-employed individuals and businesses.

It’s common knowledge that TINs (or EINs in this context) are assigned to businesses by either the Social Security Administration (SSA) or the Internal Revenue Service (IRS). 

When businesses have a designated EIN, it basically represents their “identity”. Hence, the self-explanatory term “employer identification number”. This number or code is assigned to businesses or employers for the sole purpose of identification. 

EINs are used for a variety of purposes. For example, when you file your tax returns or pay your taxes, EINs are used to identify and track the history of filings. 

Similarly, EINs are also used to check the legal standing status of the business per the official records of the IRS.

For example, when you apply for a business loan or sign an agreement with a new investor, furnishing your EIN along with your company’s identification details is mandatory. 

If you’re a trucking company owner or an owner-operator, you will need to furnish the EIN and legal name of the business in IRS Form 2290.

This will ensure that your 2290 tax filings correlate with the taxpayer identification number, and helps the IRS tax a specific business appropriately. 

Without a TIN or an EIN, your 2290 filings  (or any tax filings for that matter) will be rejected by the IRS. 

The following discussion will primarily focus on EIN and its significance in 2290 filings. 

Let’s get started. 

  • EIN In Form 2290 Reporting
  • Advantages Of Reporting EIN On Form 2290 Accurately
  • How To Report EIN or TIN On IRS Form 2290?
  • How To Correct A Wrong TIN Entered In Form 2290?
  • How EZ2290 Helps

EIN In Form 2290 Reporting

The Employer Identification Number or EIN is a nine-digit number assigned to business entities by the IRS. Your good practices should include reporting a valid TIN or EIN on Form 2290 to stay compliant with the IRS. 

Just like any other IRS return, the 2290 form also requires the filer to report the EIN on Form 2290. Without which, the 2290 return stands invalid and will be rejected by the IRS. 

If you’re a preparer, then you probably file IRS 2290 Form for multiple businesses. It’s ideal to rely on Real-Time IRS TIN Matching to prevent reporting incorrect TINs or EINs on your clients’ 2290 forms. 

Advantages Of Reporting EIN On Form 2290 Accurately

  • Helps prevent file rejections. 
  • Helps prevent TIN discrepancy penalties from the IRS.
  • Helps prevent B Notice assessments. 
  • Helps the IRS tax your business appropriately. 
  • Helps identify taxable businesses (if you own multiple businesses).
  • Helps track your filing history easily.
  • Helps correct previously misreported returns. 
  • Helps with managing and tracking refund claims (if any).
  • Helps amend your 2290 tax information appropriately.

How To Report EIN or TIN On IRS Form 2290?

Employer Identification Number is to be reported on Form 2290 and Schedule 1. 

The vehicle information you report on your 2290 tax return, such as the vehicle identification number, month of first use, mileage use limit, tax suspension details, and other information is linked and identified with the employer identification number reported on Form 2290. 

If you have paid HVUT tax on your heavy vehicles, then you’re bound to pay a certain amount of tax. Upon stamping and issuing the Schedule 1 (proof of payment), your tax payment is confirmed by the IRS.

The EIN is reported on both copies of Schedule 1 by the preparer or the filer to confirm and approve the “proof” of payment. 

How To Correct A Wrong EIN Entered In Form 2290?

  • Note that the EIN once assigned to a business entity does not change or renew. 
  • If the entity has been legally dissolved or if the ownership changes, a fresh EIN will be assigned to the entity. 
  • A new EIN issued by the IRS takes about 2 weeks to be added to the IRS database. In the meantime, if you try to report and file your returns with the freshly issued EIN, your returns could be rejected citing “invalid” EIN or “unknown EIN records”. 
  • If the EIN remains unchanged but the name of the business entity changes, then such a name change should be reported by filing a fresh 2290 form. 

If you’ve reported an incorrect EIN on Form 2290 or Schedule 1, then you must correct such a report at the earliest by filing a new Form 2290 and attaching an explanation for the fresh filing, specifying “EIN Correction”. 

You may even need to pay the tax amount again. However, you can request a refund for the same by filing Form 8849 and attaching the necessary proof to back up your claims. 

How EZ2290 Helps

Reporting your EIN accurately is extremely important because it helps you avoid trouble with the IRS. 

Similarly, it is essential to file your 2290 tax returns with an IRS-authorized eFile provider like EZ2290.

This helps you avoid fraudulent schemes designed to steal your business information. 

With EZ2290, you can: 

  • eFile IRS Form 2290 online
  • Pay your HVUT tax online conveniently
  • Amend your 2290 vehicle information 
  • eFile 2290 VIN Corrections for FREE
  • Re-file rejected returns for FREE 
  • eFile 2290 returns in bulk

Get Started Now & eFile 2290 Online

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2290 Payments: How To Use EFTPS To Make Quick & Easy HVUT Payments Online?

EFTPS Payment Method For 2290 HVUT Payments

Paying 2290 taxes online? Here’s how EFTPS can help speed up the process. Learn all about EFTPS with EZ2290.

Table of Contents

  • What Is EFTPS?
  • Origin Of EFTPS
  • What Kind Of Payments Can You Make With EFTPS?
  • Can You Pay Excise Tax HVUT 2290 With EFTPS?
  • How To Pay HVUT 2290 Tax With EFTPS?
  • Does EZ2290 Support EFTPS Payment Method?
  • eFile HVUT Form 2290 & Pay HVUT Online With EFTPS

What Is EFTPS?

EFTPS or Electronic Federal Tax Payment System is a federal tax payment system provided by the IRS. The payments system is administered by the Department of Treasury and is offered to all taxpayers for free.

Businesses and individuals alike can make secure and seamless tax payments online with this electronic payments system without any limits on single-transaction tax payments.

Origin Of EFTPS

EFTPS was established in 1995 to enable faster tax payment experiences for taxpayers across the U.S. 

Businesses, individuals, organizations, trusts, and other kinds of organizations can easily make a variety of tax payments through the EFTPS payment system.

Prior to this, taxpayers were used to filing and paying their taxes by mail. To prevent missed tax payments and to make it easier for taxpayers to track payments, the IRS decided to modernize the tax payments system by introducing EFTPS.

Thanks to the pandemic, EFTPS has been extremely useful for taxpayers across the country, with many making their tax payments online from the comfort of their homes and offices.

This electronic payment system further enabled taxpayers to schedule their tax payments 365 days in advance, helping taxpayers to plan their taxes and pay them on time.

What Kind Of Payments Can You Make With EFTPS?

EFTPS enables taxpayers to pay a variety of federal taxes as follows.

  • Corporate taxes
  • Self-employment taxes
  • Estimated taxes
  • Payroll taxes
  • Excise taxes, such as 2290 tax on heavy highway vehicle

So, if you’re wondering how to pay your HVUT 2290 tax online instantly, then EFTPS is your go-to payment method.

It’s a super quick and convenient approach to planning and paying your HVUT tax online in just a few moments.

How To Pay HVUT 2290 Tax With EFTPS?

In order to access the federal tax payment system, EFTPS, you will need to register with the EFTPS portal.

Log on to the official portal here and initiate the registration process.

However, note that the IRS takes about 5-10 business days to process your request and mail the credentials to you.

You will need the following information to enroll with the federal tax payment system, EFTPS.

  • EIN or TIN
  • Business name/legal name and address
  • Contact information
  • Bank account number
  • Routing number

Enroll With EFTPS In Just 3 Quick Steps

1. Sign up with EFTPS

This is where you will need the aforementioned information. Provide your business details and enroll your business with EFTPS. Make sure that you provide accurate contact information so that the IRS can send their communications to you directly.

2. Set up your EFTPS account and password

You will receive the Personal Identification Number (PIN) via mail after you complete the first step. Use the PIN or a TIN/EIN to set up your account and password. At this point, you will need to set a new password for your account.

Remember that this step is a one-time process. The IRS does not send you “reminders” or “urgent” emails to reset your EFTPS account password. Beware of scam emails.

3. Pay or schedule your 2290 tax online

The best part about using EFTPS is that it enables you to pay an unlimited amount of tax in a single transaction. What’s even better is that it enables you to schedule your 2290 tax payments 365 days in advance. 

This way you never miss a deadline and prevent late tax payment penalties from the IRS.

Follow this guide from the IRS to use EFTPS and make quick payments.

eFile HVUT Form 2290 & Pay HVUT Online With EZ2290

EZ2290 supports a variety of payment options:

  • Credit/Debit Card
  • EFW or Direct Debit
  • EFTPS
  • Mail-In Checks
  • ACH- Direct Bank Account Draft

Join a community of 10,000+ trucking companies who eFile 2290 HVUT forms with EZ2290 and pay their HVUT taxes online using EFTPS.

So, go ahead and eFile that 2290 return confidently.

Get Started For Free

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Calculating Federal Excise Tax HVUT For Heavy Trucks, Trailers, And Tractors

How To Calculate HVUT For Heavy Trucks

A simple way to calculate your HVUT tax accurately and file your 2290 tax forms online.

The Federal Highway Administration (FHWA) requires truck owners, fleet owners, and trucking businesses to pay a certain amount of tax on the heavy vehicles that utilize the federal highways for transportation.

This is because heavy trucks wear off the highways a lot faster than lighter vehicles. The inherent heaviness of the vehicles in addition to the load weight that the vehicles transport, has an impact on the highways.

As a result, the federal highway administration through the IRS collects a small amount of tax from heavy vehicle owners.

Regardless of the number of owners a heavy vehicle has, the federal excise tax, HVUT must be paid, and the 2290 forms must be filed.

But of course, not all vehicles qualify for HVUT taxes. 

The motor vehicles that meet the federal highway vehicle usage requirements qualify for HVUT, and the vehicle owners must pay the computed tax.

The following discussion will cover all the important aspects of HVUT and help you learn the simplest way to calculate the HVUT for your heavy highway vehicle.

So, let’s get started.

What Is HVUT?

Heavy Highway Vehicle Usage Tax or HVUT is a federal excise tax imposed on heavy vehicles, such as trucks, tractors, truck-tractors, combination trucks, and other heavy vehicles that utilize the highways to transport goods, materials, and commodities.

The IRS Form 2290 exclusively deals with HVUT tax information reporting. 

Businesses and individuals who own and operate heavy trucks weighing 55,000 pounds or more are required to prepare and file their HVUT tax form 2290 to the IRS.

In addition to reporting the HVUT tax, the trucking business also needs to pay the HVUT tax owed to the IRS. The tax is calculated basing the gross taxable weight of the vehicle and the month in which the vehicle was first operated on highways.

Why Do You Need To Pay HVUT 2290 Tax?

HVUT tax is a federal excise tax. 

This means it’s a federal tax mandate that every trucking business and truck owner must follow. 

HVUT 2290 tax is also a significant source of transportation funding.  

The HVUT taxes, collected throughout the June-July cycle, are used for federal highway infrastructure.

The funds are specifically used for a variety of safety and highway development programs, including but not limited to:

  • Highway infrastructure
  • Highway improvements & maintenance
  • Bridge maintenance activities
  • Highway law enforcement
  • Congestion relief projects
  • Local highway safety programs
  • Research, engineering, and alike activities
  • Safety programs, such as driver education and training, vehicle inspection programs, vehicle size, weight enforcement, and others.

How To Calculate HVUT For Heavy Trucks, Trailers, and Tractors?

Let’s understand the HVUT tax computation with an example.

Say, you own a highway truck that you typically use to transport commercial goods.

The vehicle weighs 56,000 pounds, and you started operating the vehicle on the highway in February for the first time.

Remember that a heavy vehicle that weighs about 55,000 pounds is taxed at $100. 

With every 1000 pounds, the vehicle adds to its gross weight, an additional tax of $22 is added.

The tax computation for this use case would be as follows.

Tax rate for vehicle weighing 56,000 pounds = $122

$100 for 55,000 pounds + $22 for the 1000 pounds in excess of the 55,000 pounds.

Now, assume that the gross weight of the vehicle (the unloaded, “empty” weight of the vehicle including the operational equipment and installations) increased during, say April, to 58,000 pounds.

Note: 2290 Amendment form must be filed to report an increase in the gross taxable weight of the vehicle.

The additional tax would be $22 x 2000 pounds = $44.

Add this amount to the total tax above, which brings the net tax payable to $122 + $44 = $166 (before deductions)

If you’ve received a refund from the IRS for overpaying your HVUT taxes previously, then such an amount must be deducted from the net tax payable.

The product after the subtraction is the total net tax you owe to the IRS.

So, assuming that you received $50 in HVUT tax refund, the total net tax payable is $166 – $50 = $116

You must prepare and file a 2290 form to report the same to the IRS and pay your HVUT.

Calculate HVUT For Free

Note: HVUT is applicable on both agricultural and non-agricultural vehicles. However, the logging status of the vehicle will imply a slight change in the tax rates applicable. Qualified logging vehicles are taxed at $75, which is $25 less than the tax imposed on non-logging vehicles (which are taxed at $100).

Where To eFile HVUT Form 2290 & Pay HVUT Tax Online

Preparing your HVUT 2290 forms and paying your HVUT with an IRS-authorized eFile provider, like EZ2290, is a good start.

Over 10,000 trucking businesses like yours trust EZ2290 for its convenient eFiling experiences and seamless bulk 2290 eFiling solutions.

EZ2290 offers a simple 5-step process to eFile your 2290 and pay the 2290 tax online.

Step 1: Create your FREE EZ2290 account

Step 2: Import your vehicle & business data SECURELY

Step 3: eFile your 2290 tax forms QUICKLY

Step 4: Pay your 2290 tax via available ONLINE payment options

Step 5: Get IRS-stamped Schedule-1 INSTANTLY

Get Started For Free & File Your 2290 Forms

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HVUT Form 2290 Late Filing Penalties

HVUT Form 2290 Late Filing Penalties

Here’s what happens when you delay your 2290 filings beyond the IRS due date.

Are you someone who likes to live life on the edge? 

Or someone who isn’t easily scared? 

Or perhaps you’re just a regular human being who procrastinates.

No matter who you are, you can’t risk missing your 2990 filings beyond the IRS due date. 

But what would happen IF you delay filing your 2290 forms? 

How would the IRS respond?

Would there be any penalties? 

And if so, how big? 

Are there any exceptions for those who genuinely couldn’t file with a reasonable cause? 

Let’s learn all about it in the following discussion. 

What Is Form 2290? 

Form 2290 is an IRS form that specifically deals with heavy highway vehicle usage tax. Self-employed truckers and trucking businesses must file a Form 2290 to report certain vehicle information and pay the excise tax. 

If you’re a self-employed trucker or a trucking company, you need to prepare and file a Form 2290 for all vehicles that weigh 55,000 pounds or more. 

When Is Form 2290 Due?  

The current filing period for 2290 forms begins on July 1, 2022, and ends by June 30, 2023. 

Use the following 2290 filing table to prepare and file your 2290 returns.

If The Vehicle Is First Used During This PeriodFile Form 2290 And Make Your Payment ByEnter This Date On Form 2290, Line 1
JulyAugust 31YYYY07
AugustSeptember 30YYYY08
SeptemberOctober 31YYYY09
OctoberNovember 30YYYY10
NovemberDecember 31YYYY11
DecemberJanuary 31YYYY12
JanuaryLast day of FebruaryYYYY01
FebruaryMarch 31YYYY02
MarchApril 30YYYY03
AprilMay 31YYYY04
MayJune 30YYYY05
JuneJuly 31YYYY06

Delaying Your 2290 Filings: Conflicted Perspectives 

What would happen if you were to delay your 2290 filings? 

Hey, not everyone is trying to disobey the rules. 

Sometimes, life happens, and we simply can’t get to these regulatory obligations no matter how much we plan ahead. 

So, then what? Would the IRS still penalize you? 

There’s a precondition here. 

The IRS will consider extending the deadline if you have a reasonable cause. 

If you’re acting in good faith, and you’re not delaying your filings due to willful neglect, then the IRS can make an exception for you. 

Here’s a comprehensive explanation of all reasons that the IRS considers to be the conduct of good faith. 

Remember that the deadline is just to relieve you from the prescribed filing deadlines and not the taxes. 

Even if your request is accepted, you’ll still need to pay your HVUT at least partially to avoid penalty assessments. 

Penalties For Delaying Form 2290 Filings In 2022

If you fail to file your HVUT Form 2290 by the deadline, the penalty would be around 4.5% of the total tax you owe to the IRS. The penalty will continue to increase for up to 5 months until you pay it off in full. 

If you fail to pay your HVUT, the penalty is 0.5% of your total tax amount. This penalty will continue to accrue an additional interest of 0.54% of the tax, per month.

Now, let’s assume that your vehicle weighs over 77,000 pounds. The HVUT tax on such a vehicle is $550. 

So, delaying your 2290 form filings would increase the amount to $700 (approximately). That’s roughly $150 more than what you’re required to pay initially. 

And the penalty will drastically increase as the number of vehicles increases. 

However, if you have a reasonable cause for not filing your returns on time, you could request an extension, which would reduce the strain of penalties on your business. 

Take a quick look at this list of reasonable causes that the IRS considers for penalty relief.

What Is 2290 Filing Extension? 

File for an extension if you’re able to foresee that your firm may not be able to meet the 2290 deadline despite your best efforts. 

Note that you must file an extension before the deadline. Filing for an extension does not warrant an extension of tax payment. You’ll still need to pay your taxes at least in part or in full. 

To file for an extension of the 2290 filing deadline, you need to write a letter and send it to the following address in order to communicate your reasons. 

Address: 

Internal Revenue Service

7940 Kentucky Drive

Florence, KY 41042-2915

You need to provide a detailed explanation of your case and attach any supporting documentation for proof. 

How To Prevent 2290 Form Late Filing Penalties?  

  • Pay your taxes and file for an extension 

If you just need an extension to file your 2290 returns, consider paying your taxes to avoid penalty assessments. This will buy you some time to prepare and file your 2290 returns. 

  • File for an extension of HVUT payment and deadline 

Sometimes, businesses need time to file the IRS forms and the time to pay their tax. In such a case, write a letter to the IRS and request for an extension. If the IRS accepts such a request, you have time to file and pay your tax. 

  • Plan and schedule your filings in advance 

There are many ways to prevent being penalized by the IRS for delayed 2290 filings. However, nothing tops filing your 2290 forms on time and paying your HVUT tax on time. 

So, make use of certain productivity tools available online to remind yourself of the fast-approaching deadlines. 

  • For starters, you can subscribe to EZ2290’s email list, so you receive email alerts about deadlines, important updates from the IRS, and useful tips on 2290 filings. This way you never miss a deadline and get all the information you need in one place from a verified source. 
  • Ask your Google Assistant to remind you about the 2290 filing deadlines as soon as the calendar year begins. Alternatively, you can set up reminders/events on your web calendars.
  • And lastly, prepare and draft your 2290 returns in advance with EZ2290. Import your vehicle data with Excel and prepare the 2290 forms without switching platforms. If the vehicle data needs to be changed, you can do it online.  
  • Use EZ2290’s HVUT Tax Calculator to get an estimate of the tax you need to pay. Set this amount aside prior to filings, so you never run short of funds to pay your taxes. 

Sign Up Now With EZ2290 & eFile Form 2290

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IRS Now Accepting the Form 2290 for 2024-25

Get Stamped Schedule-1 in Minutes!

Wait! Don't Hit the Brakes on Filing Your 2290 Form!

Here are 5 reasons to eFile with EZ2290: