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Form 2290 – Heavy Use Tax

The heavy use tax or HUT  is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding:

 

  • the actual unloaded weight of the vehicle fully equipped for service
  • the actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  • the weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle

 

What are the Rates for Heavy Use Tax?

Gross Taxable WeightHeavy Use Tax Rates
Below 55,000 lbsNo Tax
From 55,000 to 75,000 lbs$100, plus $22 per 1,000 pounds over 55,000 pounds
Over 75,000 lbs$550 per year

 

What Groups Receive Exemptions from HUT?

  1. The Federal Government
  2. State or local governments, including the District of Columbia
  3. The American Red Cross
  4. Nonprofit volunteer fire departments, ambulance associations or rescue squads
  5. Indian tribal governments (for vehicles used in essential tribal government functions)
  6. Mass transportation authorities

 

Which Vehicles Have Exemptions from HUT?

  1. Commercial vehicles traveling fewer than 5,000 miles annually
  2. Agriculture vehicles traveling fewer than 7,500 miles annually
  3. Vehicle not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
  4. Qualified blood collector vehicles used by qualified blood collector organizations

 

What information is required to complete IRS Form 2290?

To file heavy vehicle use tax 2290 online, you need the details of your business, including your business name, address (a sole proprietor can use their legal name and address), EIN (Employer Identification Number), and the details of an authorized signatory. You will also need your vehicle details, including the VIN (Vehicle Identification Number) and the gross taxable weight.

 

 

DOT Operating Authority will help you file your Form 2290 easy and fast. Call us at 1-888-669-4383 or use our online form submission service and submit your form online!

Heavy Use Tax Return - Form 2290
Name :
Employer identification number :
Address (number, street, and room or suite no.) :
City or town, state or province, country, and ZIP or foreign postal code :
Check if applicable :
Part I - Figuring the Tax (Caution: If you purchased a used vehicle from a private seller, see instructions)
1. Was the vehicle(s) reported on this return used on public highways during July 2017? If “YES,” enter 201707 in the boxes to the right. If “NO,” see the table on page 3 of the instructions .(YYYY/MM)
2. Tax. Enter the Total from Form 2290, page 2, column (4) .(YYYY/MM)
3. Additional tax from increase in taxable gross weight (see instructions).(YYYY/MM)
4. Total tax. Add lines 2 and 3.(YYYY/MM)
5. Credits (Attach supporting documentation. See instructions.)(YYYY/MM)
6. Balance due. Subtract line 5 from line 4. This is the amount you owe. If payment through EFTPS, check here(YYYY/MM)
Part II Statement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.)
7. I declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways(check the boxes that apply):
8 (a). I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2016, through June 30, 2017, were not subject to the tax for that period except for any vehicles listed on line 8b. Check this box if applicable.:
8 (b). Vehicle identification numbers :
9. I declare that vehicle identification numbers : were listed as suspended on the Form 2290 filed for the period July 1, 2016, through June 30, 2017. These vehicles were sold or
transferred to on , At the time of the transfer, the vehicles were still eligible for the suspension of the tax. Attach a separate list if needed.
Third Party Designee
Do you want to allow another person to discuss this return with the IRS (see instructions)? :
Designee's name :
Phone No. :
Personal identification number (PIN) :
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature :
Date :