{"id":2114,"date":"2020-03-03T09:49:00","date_gmt":"2020-03-03T09:49:00","guid":{"rendered":"https:\/\/www.irstaxapp.com\/?p=2114"},"modified":"2020-03-14T04:14:40","modified_gmt":"2020-03-14T04:14:40","slug":"faq-on-2290-tax-on-heavy-highway-vehicle-use","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/","title":{"rendered":"2290 Tax on Heavy Highway Vehicle Use :6 Things Every Truck Owner Must Know!"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-662d96e87554c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-662d96e87554c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/#What_is_Form_2290\" title=\"What is Form 2290 ?\">What is Form 2290 ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/#What_is_2290_Due_Date\" title=\"What is 2290 Due Date ?\">What is 2290 Due Date ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/#What_are_HVUT_payment_due\" title=\"What are HVUT payment due ?\">What are HVUT payment due ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/#What_to_do_incase_of_additional_trucks_registration\" title=\"What to do incase of additional trucks registration?\">What to do incase of additional trucks registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/#Where_to_Mail_Form_2290\" title=\"Where to Mail Form 2290 ?\">Where to Mail Form 2290 ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.irstaxapp.com\/faq-on-2290-tax-on-heavy-highway-vehicle-use\/#What_happens_if_you_dont_file_Form_2290\" title=\"What happens if you don&#8217;t  file Form 2290 ?\">What happens if you don&#8217;t  file Form 2290 ?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Form_2290\"><\/span>What is F<g class=\"gr_ gr_8 gr-alert gr_spell gr_inline_cards gr_run_anim ContextualSpelling ins-del multiReplace\" id=\"8\" data-gr-id=\"8\">orm<\/g> <g class=\"gr_ gr_5 gr-alert gr_gramm gr_inline_cards gr_run_anim Style multiReplace\" id=\"5\" data-gr-id=\"5\">2290 ?<\/g><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>IRS Form 2290 is an IRS form for paying federal tax <em>on the first use of a taxable highway motor vehicle<\/em> on a public highway.   The vehicle must be more than 55,000 <g class=\"gr_ gr_61 gr-alert gr_gramm gr_inline_cards gr_disable_anim_appear Grammar multiReplace\" id=\"61\" data-gr-id=\"61\">pound<\/g> should be registered beginning on July 1, 2019, and ending on June 30, 2020.Here is a  list of seven purposes for which IRS form 2290 can be used :<\/p>\n\n\n\n<ol><li>Figure and pay the tax due on highway motor vehicles .<\/li><li> If you completed the suspension statement on another Form 2290  a vehicle and that vehicle later exceeded the mileage use limit during the period,you can use IRS 2290 for payment of tax.<\/li><li> Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category.<\/li><li> To claim suspension from the HVUT  <\/li><li> To claim 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).<\/li><li> To report acquisition of a used taxable vehicle for which the tax has been suspended.<\/li><li> To figure and pay the tax due on a used taxable vehicle acquired and used during the period.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_2290_Due_Date\"><\/span>What is 2290 Due Date ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p style=\"background-color:#c7f7e4\" class=\"has-background\">The tax year for professional drivers is from July 1st until June 30th of the following year.If you have a new vehicle, you must file Form 2290 by the last day of the month following the first month it was used on public highways.  If your vehicle was in use last July, your <strong>Form 2290 due date<\/strong> is September 3, 2020. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_HVUT_payment_due\"><\/span>What are HVUT payment due ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You should pay 2290 tax within the due dates given below to avoid paying interest and penalties. Also important to note the <em><a href=\"https:\/\/www.irstaxapp.com\/file-tax-form-2290-by-31st-august-irs-to-heavy-highway-vehicle-user\/\">when is 2290 due<\/a><\/em> and pay  tax  regardless of when the  state <g class=\"gr_ gr_86 gr-alert gr_spell gr_inline_cards gr_run_anim ContextualSpelling ins-del multiReplace\" id=\"86\" data-gr-id=\"86\">registration<\/g> for the vehicle is due. <\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"\"><tbody><tr><th><strong>IF vehicle is FIRST used    during<\/strong><\/th><th><strong>Then, Due Date is<\/strong><\/th><\/tr><tr><td>July<\/td><td>Aug. 31<\/td><\/tr><tr><td>August<\/td><td>Sept. 30<\/td><\/tr><tr><td>September<\/td><td>Oct. 31<\/td><\/tr><tr><td>October<\/td><td>Nov. 30<\/td><\/tr><tr><td>November<\/td><td>Dec. 31<\/td><\/tr><tr><td>December<\/td><td>Jan. 31<\/td><\/tr><tr><td>January<\/td><td>Feb. 28<\/td><\/tr><tr><td>February<\/td><td>March 31<\/td><\/tr><tr><td>March<\/td><td>April 30<\/td><\/tr><tr><td>April<\/td><td>May 31<\/td><\/tr><tr><td>May<\/td><td>June 30<\/td><\/tr><tr><td>June<\/td><td>July 31<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_to_do_incase_of_additional_trucks_registration\"><\/span>What to do incase of additional trucks registration?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In <g class=\"gr_ gr_18 gr-alert gr_gramm gr_inline_cards gr_run_anim Grammar only-ins replaceWithoutSep\" id=\"18\" data-gr-id=\"18\">case<\/g>, you  registered any additional taxable trucks , you need to pay the Heavy Highway Vehicle Use Tax by filing Form 2290, prorated for the months during which it was in service. The due dates for HVUT should be determined as per <g class=\"gr_ gr_83 gr-alert gr_gramm gr_inline_cards gr_run_anim Grammar only-ins replaceWithoutSep\" id=\"83\" data-gr-id=\"83\">the<\/g> table given above.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Where_to_Mail_Form_2290\"><\/span>Where to Mail F<g class=\"gr_ gr_14 gr-alert gr_spell gr_inline_cards gr_run_anim ContextualSpelling ins-del multiReplace\" id=\"14\" data-gr-id=\"14\">orm<\/g> <g class=\"gr_ gr_5 gr-alert gr_gramm gr_inline_cards gr_run_anim Style multiReplace\" id=\"5\" data-gr-id=\"5\">2290 ?<\/g><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Please note that  <strong>you must e-file your Form 2290, if you are filing for 25 or more vehicles<\/strong> . For manual filing of form 2290 , IRS website provides answer in following table<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><thead><tr><th>If you or your client lives in&#8230;<\/th><th>&#8230;and IS NOT enclosing a payment<br>Use this Address<\/th><th>&#8230;and IS enclosing a payment<br>Use this Address<\/th><\/tr><\/thead><tbody><tr><td>Any state, a foreign country or a United States Possession<\/td><td>Department of the Treasury<br>Internal Revenue Service<br>Cincinnati, OH<br>45999-0031<\/td><td>Internal Revenue Service<br>P.O. Box 804525<br>Cincinnati, OH<br>45280-4525<\/td><\/tr><tr><td>Effective July 1, 2019, please use this address for Form 2290:&nbsp;<\/td><td>Department of the Treasury<br>Internal Revenue Service<br>Ogden, UT<br>84201-0031<\/td><td>Internal Revenue Service<br>P.O. Box 932500<br>Louisville, KY<br>40293-2500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_happens_if_you_dont_file_Form_2290\"><\/span>What happens if you don&#8217;t  file Form 2290 ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you don&#8217;t  file Form 2290 online by due date, you are liable penalty  and interest. The<strong> form 2290<\/strong> <a href=\"https:\/\/www.irstaxapp.com\/failure-to-pay-file-penalty-calculator\/\">failure to file <strong>penalty<\/strong>&nbsp;<\/a>for failing to file IRS Form&nbsp;<strong>2290<\/strong> by August 31st is equal <strong>to 4.5 per cent <\/strong>of total tax due, assessed on a monthly basis <strong>up to five months.<\/strong> If you are late in paying 2290 tax , you may  also face an additional monthly <a href=\"https:\/\/www.irstaxapp.com\/what-is-failure-to-deposit-penalty-interest\/\">failure to deposit <strong>penalty<\/strong><\/a> equal to 0.5 percent of the total  &nbsp;<strong><em>IRS HVUT tax<\/em><\/strong>  due . Additional interest charges of 0.54% per month accrue as well. <\/p>\n\n\n\n<p style=\"background-color:#fff0c9\" class=\"has-background\">For quick estimate of the HVUT use our free <a href=\"https:\/\/www.irstaxapp.com\/form-2290-tax-calculator\/\"><strong>Form 2290 Tax Calculator<\/strong><\/a>  .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is Form 2290 ? IRS Form 2290 is an IRS form for paying federal tax on the first use of a taxable highway motor vehicle on a public highway. The vehicle must be more than 55,000 pound should be registered beginning on July 1, 2019, and ending on June 30, 2020.Here is a list [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3336,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[33],"tags":[1283,1281,1282],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/2114"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=2114"}],"version-history":[{"count":1,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/2114\/revisions"}],"predecessor-version":[{"id":6728,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/2114\/revisions\/6728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/3336"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=2114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=2114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=2114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}