Attention 2290 Truck Tax Filers! TODAYโ€™s The LAST DAY To eFile 2290 Formย 

The last date for filing 2290 form for 2022-23 is here. Hurry up before the deadline ends.

If youโ€™ve been following this space, you would know that the IRS Form 2290 is due by the end of this August for the 2022-23 tax period. 

If you own a highway motor vehicle weighing 55,000 pounds or more, then it qualifies for the 2290 HVUT tax regime. 

Factors, such as the taxable gross weight of the vehicle, month of first use, vehicle category, and the mileage use limit are considered when computing the 2290 HVUT tax. 

If you havenโ€™t prepared your 2290 forms yet (start preparing them now by signing up with us here) and looking for a quick and easy way to get information and file your 2290 returns online, youโ€™ve come to the right space.ย 

Useful Links

โ†’ Use this guide with box-wise instructions to prepare your 2290 tax forms 

โ†’ Use this checklist to quickly review your 2290 tax forms 

Find all the information you need about the 2290 tax filing deadline in the following discussion.

Who needs to file the IRS HVUT 2290 form?ย 

  • If youโ€™re a trucking business, owner-operator, small trucking company, or fleet owner, you need to file a 2290 return with the IRS.
  • You need to file a 2290 form for highway motor vehicles if the gross taxable weight of the vehicles is 55,000 pounds or more. 
  • Regardless of the mileage use limit of the vehicle (which is 5,000 miles for regular vehicles and 7,500 miles for agricultural vehicles), the vehicle owner must file a 2290 form.

What to report on Form 2290?ย 

  • The legal name of the business or DBA (Doing Business As) name
  • EIN (Employer Identification Number) 
  • Business address 
  • The taxable gross weight of the vehicle
  • Vehicle categories
  • Vehicle identification number 
  • The month of first use
  • Mileage use limit (5,000 miles for regular vehicles and 7,500 miles for agricultural vehicles)
  • Logging status of the vehicle 
  • Suspension status of the vehicle 
  • Total number of vehicles 

What is the filing date for HVUT 2290 Form for 2022-2023?

The IRS 2290 form is due by August 31, 2022, for the 2022-2023 tax period.

When is Form 2290 due?ย 

If youโ€™ve already filed your 2290 forms for this period (good job), then follow the filing cycles below to prepare and file your 2290 forms before the IRS HVUT 2290 deadline for your future 2290 forms.

Similarly, if your 2290 forms are still due, use this 2290 HVUT filing deadline table to understand the filing deadlines per the month of first use. 

If The Vehicle Was First Used DuringFile 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

Penalties for late filing 2290 forms 

If you fail to file your HVUT Form 2290 on or by the deadline, the IRS considers the conduct as negligence and penalizes your trucking business.

The 2290 late filing penalty is currently 4.5% of the total tax you owe to the IRS. The penalty will continue to increase for up to 5 months until itโ€™s paid off completely. 

The โ€œfailure to fileโ€ penalties are usually more taxing than โ€œfailure to payโ€ penalties. If you fail to pay your HVUT 2290 tax, 0.5% of your total tax amount is calculated as penalties. 

Itโ€™s just easier to file your 2290 returns than to deal with these complex and very taxing penalties. 

eFile 2290 Now. Todayโ€™s The LAST DATE!

Today is August 31, 2022 – the last date to eFile your 2290 returns for 2022-23.

And if youโ€™re reading this, it means that your 2290 forms could still be pending.

Donโ€™t wait until the last minute. 

eFile your 2290 forms today and prevent receiving โ€œfailure to fileโ€ notices from the IRS. 

eFile your 2290 tax forms with an IRS-authorized eFile provider like EZ2290 for a quick and secure e-filing experience.ย 

Hurry up!

File HVUT 2290 Forms Online

Just ONE Day To Go: eFile Your 2290 Returns Before The IRS Deadlineย 

Just one day left to eFile your 2290 returns before the IRS deadline. Are you ready? Check out this guide to review your 2290 returns in detail and eFile your 2290 tax returns before the deadline.ย 

Deadlines. Deadlines. Deadlines. 

If youโ€™re in the trucking industry and youโ€™ve been following similar spaces, you must have come across this word a LOT in the past few days. 

And thereโ€™s a reason for it.

The IRS HVUT 2290 form is due by the end of this August and trucking businesses are in a hurry to prepare and file their 2290 tax returns before the IRS deadline. 

If you havenโ€™t filed your 2290 tax returns, be smart about your HVUT compliance now and file your 2290 truck tax forms before the due date to prevent late filing penalty assessments from the IRS. 

And if you have already prepared your 2290 returns and youโ€™re just here to double-check if youโ€™ve got everything right on your 2290 HVUT tax forms, this read will be useful to you as well. 

Follow this quick checklist below to eFile your 2290 forms before the IRS deadline. 

Letโ€™s get started. 

Attention! 

The IRS 2290 deadline for 2022-23 is August 31, 2022.

Checklist Overview

  • Check your business name
  • Validate your TIN/EIN 
  • Look for incorrect vehicle identification numbers (VINs)
  • Double-check the vehicle category 
  • Validate suspended vehicles 
  • Compute HVUT accurately 
  • Fill out both copies of Schedule 1 
  • eFile Form 2290 before the IRS deadline 

Review Your 2290 Returns Before The IRS HVUT 2290 Deadline In Detailย 

  1. Check your business name

Entering the correct name of the business on the 2290 form is crucial to getting your returns accepted by the IRS. If you happen to report an incorrect name (even if the error is as small as misspelled words or missed letters), you will need to file a fresh 2290 form. 

Further, youโ€™ll be required to pay the tax again, and file a Form 8849 to claim a refund on the previous tax paid. 

  1. Validate your TIN/EIN 

Verify your employer identification number (EIN) before you report it on your 2290 tax return. While youโ€™re at it, make sure that the business name and the EIN match the IRS records. Use the real-time TIN Matching tool from the IRS to verify your TIN + legal name information. 

Remember that TIN discrepancies could be very expensive for your business. Each incorrect TIN could hit you with a $280 penalty + interest. 

Itโ€™s easier to just validate the business name + TIN information before you report it on Form 2290. 

Note: The IRS does not accept social security numbers as TINs. Youโ€™ll need an EIN to file a 2290 form. 

  1. Look for incorrect vehicle identification numbers (VINs)

Validate your vehicle identification numbers using free VIN checking tools. Verify and then report the VINs on your 2290 tax returns. 

Reporting an incorrect VIN will not automatically result in a file rejection because the IRS doesnโ€™t keep a track of the VINs you report. 

However, youโ€™re paying taxes for a VIN which is incorrect. So, itโ€™s best to verify your VINs and report them correctly on your 2290 forms before filing them to the IRS. 

Note: If you report an incorrect VIN, you will need to file a 2290 VIN Correction form to correct the VINs. 

  1. Double-check the vehicle category 

There are a total of 23 vehicle categories in the HVUT 2290 reporting regime. Each of these vehicle categories is identified with alphabets. 

In the following screengrab from the IRS HVUT 2290 Form, you have vehicles from Category A to Category W. 

Category A to Category V vehicles are represented by the gross taxable weight of the vehicle and theyโ€™re taxed accordingly. However, Category W vehicles are exempt from HVUT taxes because they do not meet the HVUT-qualifying mileage use limit (even though they meet the taxable gross weight metrics). 

  1. Validate suspended vehicles 

Vehicles that are exempt from HVUT taxes are known as tax-suspended vehicles or just suspended vehicles in the 2290 HVUt reporting regime. 

If you have one or more tax-suspended vehicles to report, you need to validate the mileage use limit of the vehicle, which is 5000 miles for regular vehicles and 7500 miles for agricultural vehicles.

If the mileage use limit is below these ranges, then the highway vehicle is suspended from taxes. 

The mileage use limit is calculated from the month of first use in the tax period. And the mileage utilized must be calculated accurately to claim the tax-suspension status for your vehicle.

Even if the vehicle is suspended from HVUT taxes, it must still be reported on Form 2290. 

Note: The tax-suspended vehicles are only suspended from tax implications, not IRS filings. 

  1. Compute HVUT accurately 

Calculate the 2290 tax you owe to the IRS using EZ2290โ€™s automatic HVUT tax calculator.

Just enter the data on your 2290 form and watch the calculator compute the tax in the background.

The total tax you owe will dynamically change as you enter more data to your returns.

This is the easiest way to calculate HVUT online easily. 

  1. Fill out both copies of Schedule 1 

More often than not, filers fill out one of the 2 copies of Schedule 1, forgetting to fill out the second copy of Schedule 1

If you want the IRS to send the stamped Schedule 1, then you must fill out both copies of Schedule 1. The IRS will stamp and send one copy back to the filer to confirm the receipt of tax. 

Well, this has been the case for those who file by paper. 

If youโ€™re e-filing with an IRS-authorized eFile provider like EZ2290, you donโ€™t have to worry about this. Your electronic returns are automatically populated when you upload the data using our Bulk Upload feature. 

Further, you will receive the digitally signed copy of Schedule 1 from the IRS, minutes after successful submission. 

  1. eFile Form 2290 before the IRS deadline 

eFile your 2290 returns with an IRS-authorized eFile provider like EZ2290, trusted by 10,000+ trucking businesses like yours. 

EZ2290 offers: 

And much more.

eFile 2290 Form Now

Why Should You eFile Your 2290 Returns With EZ2290?

eFile Form 2290 ReturnsWith Ez2290

Learn how EZ2290, an IRS-authorized eFile provider, trusted by 10,000+ trucking companies, drives quick and easy 2290 filings for a variety of trucking businesses.

Everything in the world revolves around communication, including your tax filings. 

An information returnโ€™s job is to collect the data from the filer (you) and communicate it to the authorities at the IRS office. Essentially, this is information communication. And this is established. 

What you may not be aware of is that when you enter certain information on a website (popular or shady), youโ€™re basically giving out information to that website or business. 

And when you consider the sensitivity of the information you have to disclose for tax purposes, especially in the 2290 truck tax filings narrative, things can quickly go out of proportion.ย 

Bad actors have found numerous ways to outsmart the modern technology (while also leveraging it to their advantage) and use it to gain access to your information. 

Unfortunately, some of these bad actors could โ€œseemโ€ completely legit and authoritative. 

However, with a quick verification check, you can tell that thatโ€™s all for show and these shady websites are just that – bad actors. 

Without an authorized provider, youโ€™re basically letting someone, who is in no position to have access to your sensitive business and vehicle information, access it. 

When bad actors have access to your business information, it can be used against you. This would imply financial losses, reputational damages, legal trouble, and even operational disruptions (and thatโ€™s certainly not ideal for trucking companies that have to operate on the highways at all times).

It is essential for trucking businesses of all sizes to consider the advantages of filing their 2290 tax returns with an IRS-authorized eFile provider like EZ2290.ย 

Some of the many such advantages are discussed below. 

So, letโ€™s get started.

Advantages Of Filing Your 2290 Forms With EZ2290

๐Ÿ”’ Secure & Encrypted eFiling Experience

EZ2290 is encrypted with a 256-bit advanced encryption standard, the strongest security encryption standard used by the U.S. military. This translates to better security and privacy for your data. 

How does it really matter, you ask? When you upload your vehicle data or when you edit your prepared electronic returns, you can be assured that no one, other than you, has access to your information.

What you do with your data is your business. 

Even we can’t access your data unless you permit us. 

eFile 2290 Online

๐Ÿงฑ Bulk Upload Featureย 

While weโ€™re on the subject of data upload, EZ2290 offers a bulk data upload/import feature that enables you to import all your vehicle data at once. Essentially, this saves you time from copy-pasting your business information from your Excel spreadsheets and manually entering the data onto your electronic forms.

EZ2290 also populates the data automatically upon prompt, saving you hours spent just entering the data. 

With this feature, you can just click and upload the data, and have it populated on your 2290 forms. You can review and edit the forms for accuracy later on. 

eFile 2290 Now

๐Ÿ•น๏ธ Automated 2290 Tax Calculations

Another great feature for a quick and easy 2290 e-filing experience is EZ2290โ€™s automatic tax calculations. When you import the data, the dynamic calculator is activated in the background and starts calculating the total HVUT 2290 tax you owe to the IRS. As you add or remove the information from your 2290 forms, the tax is computed. 

This saves you from those stressful moments where youโ€™re trying to figure out if youโ€™ve ~really~ got it right.  

After your tax has been computed, the tax experts at EZ2290 recommend that you review your prepared returns thoroughly to ensure that there are no inconsistencies or mistakes in the information youโ€™ve reported. 

You can either use our checklist to quickly glance through your 2290 returns. Alternatively, you can get additional help from our tax support team.ย 

You can contact the 2290 tax support team here.ย 

Calculate 2290 Tax For Free

๐Ÿ“ฉ Instant Schedule 1 

When you e-file your 2290 returns with EZ2290, you can e-file the prepared 2290 returns within seconds and receive your stamped Schedule 1, moments after submitting your returns successfully. You no longer have to wait for hours and days to receive your 2290 Schedule 1.ย 

Whatโ€™s more? You can pay your HVUT 2290 taxes with EZ2290 using any of the following payment methods.ย 

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

We will send you a digitally-signed Schedule 1, which you can download and print (if necessary). 

And thatโ€™s pretty much it. Youโ€™re done. 

What you donโ€™t see here is that EZ2290 also stores all your 2290 information online (goodbye paperwork) to help you refile a rejected return or file a 2290 Amendment conveniently, without having to re-upload or re-enter the data over and over. 

Get IRS-Stamped Schedule 1

โœ… Free VIN Corrections 

Whatโ€™s a better way to convey our appreciation to our customers without some โ€œon the houseโ€ services?

EZ2290 provides VIN Correction service, an e-filing service where registered users can file a 2290 VIN Correction form at no additional cost.ย 

This is a common occurrence for a lot of businesses, and we think itโ€™s not fair to charge customers for such miscellaneous tasks. 

eFile 2290 VIN Correction

๐Ÿฉน Free Re-Filing For Rejected Returns 

Your 2290 tax returns can be rejected for a variety of reasons, including but not limited to incorrect information or omitted fields, or even insufficient proof. Weโ€™ll provide the additional support you may need with correcting/rectifying the information, and help you re-file these rejected returns at no additional cost.ย 

This is on the house as well. 

Get This Offer

๐ŸŽBONUS: eFile 2290 In Bulk With EZ2290 

EZ2290 also allows you to prepare and eFile thousands of 2290 returns with ease. 

You can eFile 2290 forms for multiple EINs at once, helping you bulk file your 2290 returns without interruptions. 

The best part about this is that the more you eFile, the cheaper it gets. 

Browse our pricing plans and choose a plan that best fits your 2290 tax compliance needs.ย 

Get Started For Free

Weight Correction: How To Report Corrected Weight On Form 2290?

How To Report Corrected Weight On Form 2290

Hereโ€™s how you can report the corrected weight of a heavy vehicle on HVUT Form 2290.

Vehicle weight is something that is not discussed enough when it comes to Form 2290 reporting.

The gross taxable weight of the vehicle helps determine the tax burden on the trucking company. 

If youโ€™re managing a fleet, and you have a variety of trucks and vehicles with varying weights, you need to pay attention to this aspect. 

The weight of the vehicle plays a significant role in the Heavy Highway Vehicle Usage Tax (HVUT) reporting regime.

You see, the heavier the vehicle, the heavier the impact on the road, which gives rise to wear and tear, and eventual damages.

Considering how a heavy vehicle utilizes the highways compared to a lighter vehicle, the Federal Highway Administration imposes a certain tax on heavy vehicles.

This tax is applicable to vehicles that meet certain weight and mileage utility metrics.

Upon qualification, these vehicles are subject to HVUT taxes. The trucking company or the owner of such vehicles is required to pay the HVUT.

However, the weights of these vehicles change when additional equipment or components are added.

Such an increase in weight must be reported to the IRS.

The logic goes: heavier the vehicle, heavier the tax.

And if the weight of the vehicle decreases, the owner of the vehicle or the trucking company that owns and operates these vehicles gets relief from HVUT.

But how exactly should you communicate such changes in vehicle weight to the IRS?

How do you report weight corrections on Form 2290? 

The following discussion will focus on several aspects of 2290 vehicle weight.

So, letโ€™s get to it.

What Is The Gross Taxable Weight Of The Vehicle?ย 

The gross taxable weight of a vehicle is the unloaded weight of the vehicle.

Some even refer to this weight as the โ€œempty weightโ€ of the vehicle.

To put it simply, this is the weight of the vehicle before any goods or commodities are loaded.

However, this weight should include the component weight of the vehicle such as flat beds, engine, and other equipment. 

HVUT 2290 Reporting: Weight Qualification

A vehicle is subject to HVUT tax when the weight of the vehicle is 50,000 pounds or more. The IRS imposes a $100 tax on vehicles with this standard weight and imposes an additional $22 for every 1000 pounds it adds to the gross weight.

In order to qualify for the HVUT tax, the vehicle (if non-agricultural) needs to drive 5000 miles or more, and 7,500 miles (if agricultural vehicle), respectively.

The month of first use and the weight of the vehicle are the primary factors that determine the HVUT imposition on a vehicle.

When The Gross Taxable Weight Increases

Sometimes, additional equipment, components, and safety gear are added to the vehicle, which makes up the essential and non-negotiable part of the vehicle.

In such a case, the components add additional weight to the vehicle and cannot be ignored.

When the weight of the vehicle increases, the same must reflect in your 2290 returns.

The IRS mandates that an increase in the gross taxable weight of the vehicle must be reported on the 2290 form by filing a 2290 Amendment.

Form 2290 Amendment specifically deals with mileage use limits and an increase in the gross taxable weight of the vehicles.ย 

So, letโ€™s assume that your vehicle initially weighed 56,000 pounds.

However, additional equipment and components were added to the vehicle, which increases the total gross weight of the vehicle to 58,000 pounds.

The additional 2,000 pounds will be subject to tax from the date on which the weight was changed.

The same must be reported on Form 2290 Amendment specifically.

When The Gross Taxable Weight Decreases

Letโ€™s assume that the vehicle weight has decreased to 48,000 pounds from the previous weight of 56,000 pounds. Maybe you removed some components or switched to better equipment that weighs less.

This means your vehicle no longer meets the gross taxable weight threshold as required by the IRS.

Your vehicle, in such a case, will be suspended from HVUT taxes. However, the mileage utility limit will also be considered for such a use case (considering the weight change history of the vehicle).

The conventional approach is that vehicles weighing less than 55,000 pounds are not subject to HVUT.

Regardless, your trucking company still needs to file a 2290 form to communicate the same (even though you wonโ€™t be paying taxes).

Report Weight Correction On Form 2290

Understand the concept of the gross taxable weight of the vehicle before you report the weight changes on the 2290 form.

Determine the weight of the vehicle accurately.

Proceed to file a 2290 Amendment if the gross taxable weight of the vehicle increases.

File a fresh 2290 return and report the corrected weight accurately (if you previously reported the wrong or incorrect weight of the vehicle). You may have to pay 2290 tax again with the fresh filing.

However, you can request a refund from the IRS for the previous incorrect filing by filing Form 8849. You will have to cite the reason for requesting the refund and produce documentation (proof) to back up your claims. However, the refund request may not always be approved by the IRS.

eFile 2290 Amendment Online With EZ2290

Itโ€™s essential to note that Form 2290 must only be filed if the gross taxable weight of the vehicle increases or if the mileage usage limit is exceeded (beyond 5000 miles for non-agricultural vehicles and beyond 7500 miles for agricultural vehicles).

You can easily file the 2290 Amendment online with EZ2290 โ€“ an IRS-authorized eFile provider.

With our super-convenient and secure e-filing experiences, you can transmit your 2290 Amendment online to the IRS within a few moments.

Even if you havenโ€™t filed your 2290 returns with us, you can still file the 2290 Amendment online with EZ2290.

EZ2290 offers:

  • Easy 3-Step eFile experience
  • 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

View All Features | eFile 2290 Amendment

ย Donโ€™t have the time to eFile your 2290 returns? Switch to Managed Services.

View Pricing | eFile IRSย Form 2290ย Online

8 Funny #Trucking Memes Of The Weekย 

Funny Trucking Memes Of The Week

Here are 8 funny memes we found on the internet to lighten up your day.ย 

  1. This all-too-relatable scenario 
https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcRFKoCviMcyfYMmSXh2v83du3KJCf9arCwZFLWoMEaHktVMXY9r1j5LpE7hYjopeN3LkFI&usqp=CAU
Image Source
  1. This harsh reality about the #trucking life
https://i.pinimg.com/736x/2c/b5/b9/2cb5b9800f2ba2256c8bb8a2542f550e.jpg
Image Source
  1. This amused truck 
https://humoropedia.com/wp-content/uploads/2015/01/trucker-jokes.jpg
Image Source
  1. This low-key swag 
https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQl4OtDMh3ohYd2vIiYZlHDnyX7N1Yd1yrtDoLHHrOSiT7rjb9R-PI9EJWllM0tlFbKobE&usqp=CAU
Image Source
  1. This unfortunate but ironic event 
https://www.topmarkfunding.com/wp-content/uploads/2019/12/truck-fail-1160x665.jpg
Image Source
  1. This ford truck thatโ€™s doing the bare minimum 
https://cdn-acpnj.nitrocdn.com/SDkrhncnWeetGsYGlzwaPnbfptfOeIKk/assets/static/optimized/rev-00d8738/wp-content/uploads/2017/10/common-funny-ford-memes.jpg
Image Source
  1. This truck driver whoโ€™s ready to give it all up 
  1. This not-so-subtle warning
https://thememetime.com/Files?fileName=5dd60420-7b72-45c6-a019-04fa54d5f88c_1.jpg
Image Source

Liked this one?

Keep checking this space for more #relatable truck memes (and truck tax info).

What Is Unified Carrier Registration (UCR)?

Unified Carrier Registration (UCR)

Hereโ€™s a comprehensive guide to help you learn everything about Unified Carrier Registration (UCR).

What Is UCR?

UCR means Unified Carrier Registration.

Itโ€™s a federal mandate requiring all qualified CMV carriers, fleet forwarders, brokers, motor carriers, and leasing companies to pay UCR fees annually for interstate travel.

The fee collected from motor operators for interstate travel is used to fund a variety of federal safety programs and USDOT officer training.

Qualified CMV carriers from Canada, Mexico, or any other country that operates interstate commerce on U.S. interstate lines are also required to follow this mandate and register with the UCR.

Origin of UCR: Replacing Single State Registration System

Prior to the Unified Carrier Registration system, the Single State Registration System (SSRS) was in play. Trucking companies, motor carriers, freight forwarders, and other carriers that operate interstate, were required to provide regulatory information and register with a base state instead of registering with each individual state.

The interstate registration policy at the time required the motor carriers to pay the fees and furnish the operation authority and proof of insurance to the base state instead of each state (in which the carriers operate). This system was later concluded on January 1, 2007.

The Unified Carrier Registration was established on January 5, 2005. It replaced SSRS with its universal registration scheme for interstate carriers operating across the US, its territories, and of course, bordering states, such as Canada and Mexico.

How Does UCR Work?

Every company and individual who is traveling interstate is federally required to register with the Unified Carrier Registration (UCR) system annually to be able to travel interstate.

Vehicles that weigh in excess of 10,000 pounds, passenger vehicles with 10 or more passengers (including the driver), and HAZMAT vehicles with regulated placards, traveling across the interstate lines are required to register with this federally mandated system. 

If youโ€™re a fleet owner, and you want to register your fleet through the UCR system, you will need to gather some information.

For starters, you need to know whether your state is participating in the UCR system. And if your state is a part of the federal mandate, you will need to find the UCR office in the jurisdiction.

How To Register With UCR?

The majority of the states in the U.S. are following the UCR system, except for a few.

In order to register with the UCR system, your fleet company needs to contact the local UCR registration office in your state or fill out the UCR registration form online.

You can also log on to the individual stateโ€™s UCR portals and start the registration process.

Who Needs To Register With The UCR System?

  • Interstate operating fleet forwarders, brokers, leasing companies, and qualified CMV carriers are required to register under the UCR federal mandate.
  • CMV vehicles weighing 10,000 pounds or more must register with the UCR system.
  • Vehicles carrying hazardous material in permitted quantities with placard regulations are required to register with the UCRS.
  • Passenger vehicles with 10 or more passengers (including the driver) need to register with
  • Carriers and other qualified parties conducting interstate commerce in non-participating states are also required to register with the UCR system.

Note

  • Qualified interstate operating parties need to register by November 30 of the calendar year.
  • The registration fee must be paid only once, annually.

Exceptions To UCR Registration

  • Vehicles weighing less than 10,000 pounds are exempt from this protocol. However, it is advisable to pay the lowest bracket of the fees and register with the federal mandate to prevent inconveniences on the interstate lines.
  • Non-interstate CMV carriers are exempt from UCR registration.
  • Private passenger carriers are exempt from the fees and the UCR registration

Unified Carrier Registration Fees

The UCR fee is the applicable per company or entity under which your interstate vehicles will be operating.ย  Itโ€™s not in accordance with the number of vehicles in your fleet.

The fee is about $76 for a company with a fleet consisting of up to two vehicles and goes up to $73,346 as your fleet size increases to 1000+ vehicles.

Fleet SizeFee Per Company
0 โ€“ 2$76
3 โ€“ 5$227
6 โ€“ 20$452
21 โ€“ 100$1576
101 โ€“ 1000$7511
1001+$73,346

Why Your CMV Carrier Must Register With The UCR System

If your CMV carrier is operating on the interstate lines, then you definitely need to be registered with the UCR system in order to avoid trouble with the authorities on the interstate lines.

The UCR registration is a mandatory protocol that every qualified interstate-operating company (and individuals) must follow.

So, if youโ€™re an owner-operator or own a trucking business that travels interstate frequently, then itโ€™s best to be registered with UCR to prevent penalties and possible detention and imprisonment from the state authorities.

UCR Penalties: Failure To Compliance

You cannot ignore UCR registration.

If youโ€™re thinking, โ€œItโ€™s okay. Iโ€™ll do it later.โ€ Think again.

Failure to pay your UCR fee and failing to renew your UCR can bring you heavy penalties and even punishment as severe as vehicle detention, and imprisonment for up to 6 months.

It is imperative that you do not miss the UCR fees because each state holds the power to exercise the penalty assessment in accordance with the jurisdictionโ€™s regulations.

Even a first-time offense can be pretty hefty on your business and can drag your operations.

Hereโ€™s how each state penalizes for failing to comply with the UCR requirements.

State (By Code)UCR Enforcement Penalty
AL$100 for the first offense.$500 for all the subsequent offenses.No Out-of-Service.
AR$100-$500 for the first offense.$100-1000 for all the subsequent offenses.
AZ 
CAState base fine of $300-$1,000 + specific fees that vary by county.
CO$1100 for the first offense.$2200 for the second offense.$3300 for the subsequent offenses.No Out-of-Service.
CT$170 penalty.
FL 
GANone.
HI 
IDImprisonment in a county jail for up to 6 months, or by a fine not exceeding $1,000. Sometimes, it could be both.A citation would require a bond to be posted, the amount to be determined by a magistrate judge, but typically about $300.
IL$300 for the first offense.$500 for the second offense.
IN$150 for the first offense.$1000 for the subsequent offense.
IA$250 fine
KSCivil fine of $300 if discovered at roadside.Civil fines discovered through a compliance audit are $100-$1000 (if first offense)$100-$5000 for the subsequent offense.
KYRanging between $25-$250.
LA$250 fine.
MEA traffic infraction for which a fine of not less than $250 for the first offense and not less than $500 for a 2nd or subsequent offense may be adjudged.
MA$100 for the first offense.$200 for the subsequent offense.
MD 
MIUp to $500 for hire carriers.
MN$100 fine + $78 in court costs.
MSMisdemeanor; $100 to $500 + court cost and assessment fees that vary by county.
MODepends on the county and the audit report.The state can impose a general fine up to $2000 per day.
MTOnly a warning (for now).
NETreated as Class IV misdemeanor.Minimum fine is $100.Greater fines if the law enforcement finds evidence of multiple ongoing violations.
NH$100 + penalty assessment for a first offense and $500 + penalty assessment for a subsequent offense in a 12-month period.
NM$50 penalty assessment misdemeanor. With a formal proceeding, up to $10,000 per day.
NJ 
NYWith a formal proceeding, up to $5000.
NC$1,000 penalty for each offense charged in violation of the Motor Carrier Safety Regulation Article
NDNone presently, but can hold IRP and IFTA renewals for UCR non-payment.
NV 
OHOperating a vehicle in violation of the UCR registration requirements. $500 fine per occurrence.  Any entity that fails to register and pay fees as required – $1,000 fine.Any entity found to be providing false or misleading information on application – $5,000.
OK$300 for the first offense.$400 for the second offense.$500 for the subsequent offenses.
OR 
PANone for now.
RI$300 fine.
SC$232.50 fine.
SD$154 fine.
TNState base fine of $50 + court costs that are county specific.
TXClass C Misdemeanor, which is punishable by a fine of $1 to $500 + court costs. The fine amount is determined by the assigned judge.
UTCVSA inspections for a first-time offense.
VAClass IV misdemeanor carries a $250 fine.
VT 
WA$124 fine.
WV$100-$1000 fine.
WI$750 fine.
WY 

UCR is an integral aspect of compliance.

However, thereโ€™s another important aspect to your compliance journey.

One that will help prevent trouble with the IRS and the authorities at DOT.

It begins with HVUT reporting through 2290 filing.

EZ2290 โ€“ an IRS-authorized eFile provider helps you eFile HVUT Form 2290 online in just a few quick steps.

Create your free account to get started.

  • Step 1: Import your bulk vehicle data
  • Step 2: Validate the 2290 information reported on the forms
  • Step 3: eFile 2290 securely with EZ2290
  • Step 4: Get Schedule 1 within a few minutes

Calculate 2290 Tax For Free | Get Started Now & eFile Form 2290

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Should You File HVUT Form 2290 For Purchased/Sold Suspended Trucks?

Form 2290 Tax Suspended Vehicle

What to do when your vehicle has less than the HVUT-qualifying mileage limit? And what do you do when you buy/sell a tax-suspended vehicle? Learn all about reporting suspended vehicle information in this guide.

ย Quick Topics:

  • Understanding HVUT Vehicles 
  • Should You File HVUT Form 2290 For Suspended Trucks? 
  • Should You File HVUT Form 2290 For Suspended Vehicles Purchased?
  • Should You File HVUT Form 2290 For Selling Suspended Vehicles?

Understanding HVUT Vehiclesย 

Vehicles that qualify for heavy highway vehicle usage tax are known as HVUT vehicles. You will need to file a HVUT 2290 form to report the vehicle information.ย 

Trucks, semi-trailers, and other types of heavy vehicles that operate on the highways, weighing 55,000 pounds or more, are taxed according to their taxable gross weight.ย 

The month in which the vehicle was first used is also considered when calculating the 2290 tax. 

When vehicles meet or exceed the mileage use limit of 5000 miles (for regular vehicles) and 7500 miles (for agricultural vehicles), they are taxable under the HVUT tax rules.ย 

However, as long as the vehicles remain within these limits, theyโ€™re not taxed. Hence, such vehicles are known as tax โ€œsuspendedโ€ vehicles.ย 

Just remember that suspended vehicles are Category W vehicles. Theyโ€™re only suspended from taxes, but not exempt from HVUT filing. 

Vehicle owners still need to file their 2290 forms and report the tax suspension details of the vehicles on the HVUT returns. 

Should You File HVUT Form 2290 For Suspended Trucks?ย 

Yes. As previously explained, highway vehicles are excused from HVUT taxes until they exceed the mileage use limit. 

Once the limit exceeds, the vehicle owner needs to file a 2290 form and pay the appropriate tax for that period (while considering the vehicle class/category).

So, if the vehicle remains suspended for the tax period, you donโ€™t have to pay the tax, but you still need to file the HVUT Form 2290 with the IRS.ย 

Should You File HVUT Form 2290 For Suspended Vehicles Purchased?

If the previous owner has paid the HVUT due on the vehicle as applicable for the previous tax periods, but the vehicle remains suspended after that period, then you need not pay additional tax. 

However, you will need to validate if the tax paid on the vehicle is still applicable to the period in which you bought the vehicle. 

Letโ€™s assume that you bought the vehicle in, say, May 2022. The previous owner has paid the tax for the previous tax periods. However, the vehicle did not exceed the mileage limit for the current tax period, which is May 2022 to June 2023.

In this case, you donโ€™t have to pay the tax for this period unless the mileage limit exceeds.

You have to file the HVUT Form 2290 and attach the proof youโ€™ve received from the seller to back up your tax suspension claims. 

Further, you need to ensure that the vehicle hasnโ€™t exceeded the mileage use limit as applicable to your vehicle type (regular or agricultural).

If the mileage use limit doesnโ€™t exceed, you donโ€™t have to pay the HVUT tax. 

However, if the mileage limit exceeds within this period, you will need to pay the tax (partial period tax) and file the 2290 form.ย 

This allows the IRS to tax you appropriately so that you donโ€™t overpay or underpay your taxes. 

Should You File HVUT Form 2290 For Selling Suspended Vehicles? 

If a vehicle has been suspended from taxes, and for some reason, you happen to sell it, you need not pay any HVUT tax. This is because the vehicle remained suspended from taxes as long as you had the ownership. 

A suspended vehicle (with less than the qualifying mileage limit) remains suspended no matter who owns the vehicle. Only when the mileage limit exceeds, the vehicle owner needs to pay the HVUT tax. 

So, if at the time of sale, the vehicle remains suspended from HVUT, you donโ€™t have to pay taxes.

But even if youโ€™ve sold a suspended vehicle, you will need to file a Form 2290 and report the ownership change details in โ€œPart IIโ€ of Form 2290.ย 

The buyerโ€™s details and other related paperwork must be attached to communicate the change of ownership to the IRS. 

eFile 2290 Form To Report Suspended Vehiclesย 

If youโ€™ve reached this section, it means youโ€™ve understood that the HVUT reporting regime doesnโ€™t exclude suspended vehicle information reporting. 

So, create an electronic 2290 form right away with EZ2290 (an IRS-authorized eFile provider) and start preparing your returns. 

With EZ2290, you can easily prepare and file your 2290 forms in just 5 quick steps. 

Step 1: Create Your Free EZ2290 Account

Sign up to get started for free. You wonโ€™t be asked to provide any credit card information until you choose to submit your returns with the IRS.ย 

So, sign up and explore everything EZ2290 has to offer, and only pay when you decide to file your returns. 

Step 2: Add Your Business Profile

Set up your business profile first so that we can autofill your electronic forms, saving you time. Validate your EINs and legal information before you save the profile. 

Step 3: Prepare 2290 Form Online

Import your bulk vehicle data at once with our Bulk Data Upload feature. Review the data thoroughly after youโ€™ve drafted the returns to accelerate reporting accuracy.ย 

You can also file 2290 forms in bulk with EZ2290. 

Step 4: eFile 2290 Return Securely + Pay Your Tax

EZ2290 offers a secure and encrypted e-transmission channel to eFile your 2290 returns. 

eFile your HVUT 2290 forms confidently with our 256-bit encrypted e-filing platform. 

Pay your 2290 taxes using any of the payment methods available. 

EZ2290 currently supports:

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

Step 5: Get Stamped Schedule 1 Instantlyย 

The best part about e-filing with EZ2290 is that we help you get the IRS-stamped Schedule 1 moments after your filings are submitted successfully. 

10,000+ trucking companies have already filed their 2290 forms with us, and they absolutely love our sleek experiences. 

So, what are you waiting for?

Get Started For Free & eFile Your 2290 Forms

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IRS Form 2290: Taxable Vehicles & Taxable Gross Weight

Form 2290 - Taxable Vehicles & Taxable Gross Weight

Defining and understanding the taxable vehicles and taxable gross weight of vehicles in HVUT Form 2290 reporting.

As years pass by, thousands of businesses are educating themselves on the importance of compliance.

Times have changed.

Compliance is something that is no longer debatable.

Trucking businesses understand the perks of staying in the good books of the DOT and the IRS.

This is because of the common understanding that compliance = uninterrupted business.

As a result, tens of thousands of trucking companies, owner-operators, and fleet owners are filing their HVUT 2290 forms with the IRS.

And why not?

Filing HVUT 2290 returns help communicate specific vehicle information to the IRS.

This information is further used to validate and hold a business accountable to certain regulatory protocols and compliance assessments, keeping the trucking ecosystem in check.

The focus of our discussion will primarily be on the fundamentals of HVUT or Heavy Highway Vehicle Usage Tax.

So, we will be addressing questions, such as:

Why do trucking businesses need to file HVUT 2290 returns?

What are the fundamental driving factors that qualify certain vehicles as โ€œtaxableโ€?

What kind of vehicles are taxable according to the HVUT 2290 reporting instructions?

What is the taxable gross weight of a vehicle?

And more.

So, letโ€™s get to it.

Understanding the logic: HVUT taxes

HVUT or Heavy Highway Vehicle Usage Tax is a federal excise tax imposed on qualified vehicles that operate on federal highways.

HVUT vehicles can be trucks, semi-trucks, and combination vehicles that meet certain parameters, enabling them to function or operate on highways.

The IRS imposes this tax on the owner of the vehicle. Regardless of the number of owners, the vehicle owner(s) need to file the HVUT Form 2290 and pay the HVUT tax due on the vehicles.

The funds collected through HVUT tax regulations are used for a variety of federal transportation infrastructure, including but not limited to:

  • Highway repair and maintenance
  • Safety training programs
  • Bridge maintenance
  • Accident prevention programs

And more.

HVUT tax is imposed on qualified highway vehicles because they tend to operate on the highways, resulting in:

  • Higher utilization of the federal highways.
  • Wear and tear.
  • Gradual deterioration of the roads.

The fact that HVUT is one of the most significant sources of the FHWA, canโ€™t be ignored.

We must also consider other initiatives the Federal Highway Administration undertakes to provide a better driving experience to heavy vehicles, including safety signage, lane allotment, accident prevention measures, and safety programs.

So, when a trucking company fails to comply and skips paying the HVUT tax, the business is basically disregarding the tax filing and payment protocols, which would indirectly have an impact on the FHWA funds.

As a result, the business would be required to pay penalties and receive prohibition notices from the DMV or DOT, making it difficult for the business to operate smoothly.

This is why trucking businesses are advised to follow the HVUT tax information reporting, filing, and payment regimes; to prevent trouble with the federal agencies.

So, if you own a trucking company, itโ€™s wise to pay attention to your HVUT tax filings and pay your taxes on time if not earlier.   

Letโ€™s look at the key aspects that define the HVUT vehicles as follows.

What are HVUT 2290 vehicles?

Vehicles that qualify for the HVUT taxes are known as HVUT vehicles or 2290 vehicles. The tax paid by the business or the owner of the vehicle is directly related to certain parameters of the vehicle, including its weight, month of first use, and mileage utility.

This is why vehicles that qualify for HVUT taxes are known as HVUT vehicles.

What is the taxable gross weight of the vehicle?

The taxable gross weight of a vehicle is the unloaded or โ€œemptyโ€ weight before any goods are loaded into the vehicle.

This weight should include the weight of all the essential components and parts of the vehicle that are critical for the optimal functioning of the vehicle on the highways.

The weight of the engine, battery, axles, flat beds, exteriors, and all other components of the vehicle that help the vehicle operate on the road without interruptions, must be considered in the vehicle’s taxable gross weight.

The loading weight must be separated from the gross weight of the vehicle, which gives you the โ€œtaxableโ€ gross weight of the vehicle.

Businesses can use CAT Scales to measure and validate the weight of the vehicles.

If the empty weight of your vehicle is 57,000 pounds before you load the shipments, then thatโ€™s the taxable gross weight of your vehicle

Itโ€™s essential to note that vehicles that weigh 55,000 pounds or more qualify for HVUT taxes.

What kind of vehicles are taxed under HVUT tax rules?

All kinds of vehicles that weigh 55,000 pounds or more that utilize the federal highways for transportation or commerce are taxed under the HVUT tax rules.

Agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, commercial vehicles, and other qualified highway vehicles are taxed under the HVUT regime.

Agricultural vehicles are suspended from HVUT until they exceed the 7500-mile limit.

Non-agricultural vehicles are suspended from HVUT until they exceed the 5000-mile limit.

When the mileage use limit exceeds, vehicle owners must make a note of the month in which the limit was exceeded and report the same on Form 2290.

The vehicle will be taxed appropriately thereafter.

How to report the taxable gross weight of qualified vehicles on the 2290 form?

When reporting with Form 2290, itโ€™s important to validate the information to maintain reporting accuracy.

Details like vehicle identification number (VIN), logging status of the vehicle, month of first use, mileage use limit, EIN and legal name of your business, and other information, is essential to report your HVUT tax information.

In the โ€œtax computationโ€ section of Form 2290, you will see that the IRS categorizes vehicle weight ranges.

Select the weight range of your vehicles, and enter the number of vehicles you own along with the logging status of the vehicle.

A standard vehicle that has a gross taxable weight of 55,000 pounds is taxed at $100.

For every 1000 pounds the vehicle adds to its gross taxable weight, an additional $22 is added to the HVUT tax.

Take a look at the tax computation section as taken from the IRS 2290 HVUT form.

IRS 2290 HVUT form

How to eFile HVUT Form 2290 online?

Report qualified vehicles on HVUT Form 2290 and file the IRS Form 2290 online with an IRS-authorized eFile provider like EZ2290.

EZ2290 offers:

And much more.

10,000+ trucking businesses eFile their HVUT 2290 forms with EZ2290 confidently.

Sign Up For Free & eFile Form 2290 Now

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New EIN: Do You Need New EIN For Filing 2290 Truck Tax?

New EIN - Employer Identification Number

Understanding the role of EIN in 2290 truck tax reporting.

Identification. 

Itโ€™s a critical element of your 2290 filing regime, your information returns with the IRS. 

While individuals are required to report their social security numbers (SSNs), business entities are required to report employer identification numbers (EINs). 

If youโ€™ve recently received your new EIN from the IRS, and your 2290 returns keep getting rejected due to โ€œunknown EINโ€ or โ€œinvalid EINโ€ citations, then thereโ€™s a good chance that either your EIN was reported incorrectly. Or your EIN doesnโ€™t exist in the IRS records.

So, what now?

Should you get a new EIN to file your 2290 truck tax forms

Letโ€™s find out.ย 

Using EINs For Reporting 2290 Tax Information 

Trucking companies, truck businesses, and owner-operator truckers need to prepare and file their 2290 forms, and report the employer identification number (EIN) to indicate unique identification. 

Since 1998, the IRS has been pretty stern about retaining only the employer identification number as the base of identification for HVUT 2290 form filings. 

Prior to that, social security numbers were also accepted. But this isnโ€™t the case anymore.

The IRS does not accept social security numbers as identification for HVUT reporting. 

Getting A New EIN For Your Trucking Business 

If you own a trucking company, youโ€™ve likely been assigned an employer identification number (EIN) by the social security administration (SSA) or the IRS. 

However, if the name of your business has changed over the years or if you have wound up the business, your old EIN can no longer be used for your current 2290 filings. 

If the ownership of your business has changed or if the business was incorporated recently, you need to file for a new Employer Identification Number (EIN) by filing an SS-4 form with the IRS.

Unlike a social security number, EIN is assigned to entities, trusts, and businesses. Not individuals.

The new EIN can be used to file your 2290 returns with the IRS. 

Why The IRS Rejects A New EIN Reported On HVUT Form 2290 

Itโ€™s essential to note that a new EIN request takes about 2 weeks to be processed by the IRS. 

Additional 2 weeks time to establish the newly generated EIN/legal name combination in the IRS records. 

So, if youโ€™ve recently received your employer identification number (EIN) and youโ€™ve tried to file your 2290 returns with the IRS, your filing requests could be delayed or rejected. 

This is because the IRS database doesn’t have the new details added to its database yet. 

As and when the new details are added, your EIN and legal name reports will be accepted by the IRS. 

To reiterate, you may need to wait for about 2 weeks before you file your IRS 2290 forms with the new EIN. 

Do You Need New EIN For Filing 2290 Truck Tax?

Not necessarily. 

You donโ€™t need a new EIN to file your 2290 returns if you have valid EIN/name information. 

New or old, every business needs to hold valid and functioning EIN and legal name information (in accordance with the IRS records) to get the IRS to accept your 2290 filings. 

If youโ€™re reporting expired EIN credentials or incorrect EIN/name combinations, the IRS will likely reject your 2290 forms. 

The general rule here is that you need to verify your EIN and name combinations before you report it on your 2290 forms (or any IRS form for that matter) to avoid getting your filings rejected.

Validate your EIN/name information with the IRS TIN Matching system online and report the verified EIN on Form 2290. 

If youโ€™re here, and youโ€™re looking for information to report a valid EIN on your 2290 forms, then thereโ€™s a good chance that you care about your 2290 filings. 

HVUT 2290 reporting regime requires you to gather a variety of information, including but not limited to: 

  • Employer identification number (EIN)
  • Business name 
  • Vehicle identification number (VIN)
  • Total number of vehicles
  • Vehicle category 
  • Tax suspension details of vehicles 
  • Month of first use 
  • Mileage use limit 

When youโ€™re dealing with this kind of information, itโ€™s important to choose your eFile providers wisely. 

In the wrong hands, your business information can be fraudulently used, which can result in reputational loss, legal trouble, and even financial liabilities. 

There are many scammy websites out there that claim to be โ€œlegitimateโ€ eFile providers, but they could be just bad actors waiting to steal your data. 

eFile your 2290 returns with an IRS-authorized eFile provider like EZ2290

How to check if weโ€™re really authorized by the IRS? 

The IRS publishes a list of authorized eFile providers every year. You can verify it for yourself on the official IRS portal here.

EZ2290 offers: 

  • Easy 3-step eFile experiences
  • Encrypted form completion
  • Secure e-file transmission
  • Automatic tax calculations
  • Bulk 2290 eFile solutions
  • 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. 

Explore Features

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Understanding Vehicle Category To File Form 2290 Online

Understanding Vehicle Category To File Form 2290

Learn all about HVUT vehicle categories in this simple guide.

If youโ€™re a productivity geek, you know the power of organization and categorization.

It helps you keep a track of your tasks and projects in a certain order – according to the relevance, ease of work, duration, and other variable factors.

This categorization logic appeals to the federal agencies as well.

However, the replicated logic is used not just for organizing the vehicle information but for compliance as well.

In the HVUT context, categorization helps you organize your fleet in accordance with the taxability, logging, tax suspension status, and other variable factors that define the vehicleโ€™s legal status.  

This process enables the IRS to identify the vehicles per their categories and tax them (or exempt them) appropriately.

The following discussion will focus on the types of vehicle categories and their impact on HVUT vehicle information reporting.

So, letโ€™s get started.

What Are HVUT Vehicle Categories? How Do They Impact HVUT 2290 Filings?

Quick Topics

  • What are vehicle categories?
  • What are the different types of HVUT vehicle categories?
  • How do vehicle categories impact HVUT taxes?
  • How to report vehicle categories on HVUT Form 2290?
  • How EZ2290 helps

What are vehicle categories?

Vehicle categories are categories assigned to eligible HVUT vehicles based on their HVUT tax qualification status and taxable weight.

The taxable gross weight of a vehicle is 55,000 pounds, which qualifies the vehicle for HVUT tax reporting.

The category of the vehicle at this weight point is Category A, and the vehicle is taxed at $100.

As the weight of the vehicle increases, the category of the vehicle also changes, which impacts the HVUT tax imposed on the vehicle.

So, letโ€™s assume that the weight of the vehicle increases from 55,000 pounds to 61,000 pounds, then the new vehicle category would be Category โ€˜Gโ€™ and the vehicle will be taxed at $232.

Vehicle categorization broadly defines two types of vehicles – โ€œtaxableโ€ and โ€œtax suspendedโ€.

These vehicles are designated by the corresponding alphabets, such as Aโ€™, โ€˜Wโ€™, โ€˜Cโ€™, and so on. 

This categorization helps the IRS identify vehicles as either taxable or suspended.

What are the different types of HVUT vehicle categories?

There are essentially 23 categories in HVUT tax information reporting.

Category A to Category V vehicles are further categorized as โ€œtaxableโ€.

Category W vehicles are non-taxable.

You can see the vehicle categories as listed on IRS Form 2290.

Vehicle Category Chart

Image caption: EZ2290: IRS Form 2290 HVUT Vehicle Category Chart

Category โ€˜Aโ€™ to Category โ€˜Vโ€™ Vehicles

  • These vehicles are taxable.
  • The weight range of these vehicles starts at 55,000 pounds, which is the base taxable weight that qualifies a vehicle for HVUT.
  • Vehicles weighing more than 55,000 pounds are identified with their designated vehicle categories.
  • If the taxable gross weight of a vehicle changes in a year, then the category of the vehicle also changes to the default.

Category โ€˜Wโ€™ Vehicles

  • Category โ€˜Wโ€™ vehicles are suspended from taxes.
  • If the gross taxable weight of the vehicle decreases to less than 55,000 pounds or if the mileage use limit of the vehicle is less than 5000 miles (for non-agricultural vehicles) and 7500 miles (for agricultural vehicles), then you need to report such vehicles on HVUT 2290 Form as โ€œtax suspendedโ€ vehicles.ย ย 

How do vehicle categories impact HVUT taxes?

There are a variety of vehicles that are reported on HVUT forms, including agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, credit vehicles, and suspended vehicles.

Each of these vehicles is designated by a certain category. This category has a corresponding tax rate as seen above.

Itโ€™s fair to say that the vehicle categorization directly impacts the HVUT tax imposition on the vehicle.

If one of the two changes, the other also changes.

How to report vehicle categories on HVUT Form 2290?

Reporting vehicle categories on Form 2290 is relatively easy.

All you need is the accurate figure of the taxable gross weight of the vehicle and the number of vehicles in the specific weight range.

Just enter the number of the vehicles in the โ€œtax computationโ€ section of the IRS 2290 Form, and youโ€™re good to go.

Letโ€™s say that you own a fleet.

You have 2 heavy trucks that weigh 56,000 pounds each (Category B).

You have a heavy-duty truck that weighs 65,000 pounds (Category K)

You also have a vehicle that is under-utilizing its mileage limit (Category W).

Just enter the number of vehicles in the relevant columns per the logging status and the tax period, and compute the tax.

You donโ€™t have to go through humongous paperwork to report the vehicle category.

Vehicle categories are pre-defined on Form 2290.

However, you will need to enter the vehicle categories on Schedule 1 of Form 2290 along with the vehicle identification number. 

Schedule 1 of Form 2290
Schedule 1 of Form 2290

How EZ2290 Helps

Did you know that thousands of trucking businesses eFile their HVUT 2290 returns online with EZ2290?

Thatโ€™s right.

EZ2290, an IRS-authorized eFile provider, powers 10,000+ trucking companies across the U.S.

With EZ2290, businesses can easily file their 2290 returns online and get the IRS Form 2290 Schedule-1 instantly.

EZ2290 offers:

And much more.

Get Started Now & eFile Form 2290 With EZ2290

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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: