IRS Form 2290: Excise Tax- Part-1

Truckers are backbone of the nation and the continuous effort they put forward makes us hard to picture our lives without them. Whether food, water supplies or medicines, truckers bring them to us, on time.

However, apart from making their on-time deliveries, filing form 2290 is mandatory for truckers in order to pay a tribute to the nation for using the public highway. Of course, there is no way they would escape from the same as this implies to the suspended and exempt vehicles as well.

IRS form 2290 is a part of excise tax filed in the U.S and it is no new thing for truckers to learn about form 2290 and we are thankful to them for keeping the highways properly maintained. However, in this blog we shall discuss some of the basic and essential facts related to 2290 form, also helpful for truckers filing the IRS form for the first time.

Heavy Highway Vehicle Use Tax Return:

This IRS form is to figure and pay the heavy-duty tax for using highway motor vehicles crossing the minimum gross weight limit of 55,000 and mileage limit of 5,000 miles. Tax payers should figure and file the tax due, which is based on the total mileage limit the vehicle has crossed. However, the vehicles that fall under the suspended (agricultural vehicles) or exempt (government vehicles) category have to file and not pay. However, agricultural vehicles that cross the mileage limit of 7,500 miles have to both report and pay the tax due to the Internal Revenue Service.

Vehicles that Fall under the Exempt Vehicles Category:

To fall in the exempt vehicle category, the truck should be used or operated by:

  • Federal Government
  • District of Columbia
  • Local Government
  • American National Red Cross
  • Non-profit volunteer organizations such as fire department, rescue teams, and ambulance service providers

IRS Form 2290: The Filing Period:

Being there in the trucking profession, you would be aware of the right time for filing HVUT return but reading further would help you refresh the basics and learn about the due dates for paying the tax return you owe to the IRS. As a truck owner or operator, the taxable season is from July 1 to August 31 of every year. To keep in mind, vehicles that have not been used or operated are not required to pay the highway vehicle use tax return during the tax season. However, the first time your truck hits the road, you have to file form 2290 the last day of the following month. For example, if your truck is used in February for the first time, then make sure to file the tax return before end of March.

IRS Form 2290: Filing for Second-hand Owned Vehicles:

How do truck owners file IRS form 2290 for second-hand vehicles they own? This is one of the obvious questions that many truck owners come across and especially if they are new to the trucking industry. The pointers discussed below can bring out a clear picture of the same.

  • As obvious, the vehicle should be registered in your own
  • Must have an authentic proof of the taxable use of the vehicle
  • If possible, you can have a proof for suspension of tax before getting it registered on your name

To add to your knowledge, if the vehicle has been used or operated during the taxable period but still registered under the name of the first owner, then the first owner is liable to file the tax return. Your proof of payment for filing form 2290 is the Schedule 1 copy.

IRS Form 2290: Filing the Safe, Secured, and Easy Way:

You are well aware that filing IRS paves way to a noble cause i.e. keeping the highways well maintained and fund to repair any damages. You can choose the traditional way of filing form 2290, which is time consuming or prefer e filing that can be done in minutes and get the Schedule 1 copy almost immediately once IRS accepts your return.

You should ensure providing the right details for a smooth transaction. Additionally, filing (product of makes the complete process safe, smooth, and secure. If you are yet to file form 2290, get it done before time expires and stay away from penalties.

For more support and queries related to our website or form, get in touch with our tax experts through or simply call @ 1-866-245-3918. We would love to serve you the way you do to the nation!


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