HVUT is the Heavy Vehicle Use Tax that 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 unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination.

1. Understanding Your Form 2290 HVUT Responsibilities
What is HUVT?
HVUT is the Heavy Vehicle Use Tax that 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 unloaded weight
of the motor vehicle and any trailers together with the maximum load customarily carried on-
road by the truck-trailer combination.
Who Must File?
You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2012, and
ending on June 30, 2013, if a taxable highway motor vehicle (defined below) is registered,
or required to be registered, in your name under state, District of Columbia, Canadian, or
Mexican law at the time of its first use during the period and the vehicle has a taxable gross
weight of 55,000 pounds or more.
What is required?
You need the details of your business - Business Name (Sole proprietor can use their legal
name) and address, EIN (Employer Identification Number), details of the authorized
signatory.
You need the details of your vehicle - Vehicle Identification Number (VIN) and Gross weight
of the Vehicle.
If you are going to pay the IRS by direct debit (we strongly recommend it), keep the routing
number and the account number ready.
When to File?
Heavy Vehicle Use Taxes must be filed using the Form 2290 on an annual basis. The Tax
period for Heavy Vehicles begins on July 1st and ends on June 30th.The Annual renewal of
your Form 2290 for a new tax period IS DUE BY August 31st each year.
For New Vehicles placed in service, the IRS Form 2290 must be filed by the last day of the
month following the month of first use. For example, if you purchase and first use a vehicle
in January, you must file a Form 2290 by the end of February.
How to File?
Electronically: File Form 2290 electronically through any electronic return originator
(ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file

2. program for excise taxes, such as ExpressTruckTax.com. For more information on e-file,
visit the IRS website at www.irs.gov/efile or visit
www.irs.gov/trucker.
Paper: Mail Form 2290 to the address showed under Where to File. If you did not pay the
tax using the Electronic Funds Transfer or Electronic Federal Tax Payment System
(EFTPS), mail Form 2290-V and your check or money order with Form 2290.
ExpressTruckTax.com is an IRS authorized e-file provider for Form 2290 Heavy Highway
Vehicle Use Tax Return. E-file IRS Form 2290 for 2012-2013 tax year and get IRS 2290
stamped Schedule 1 in minutes. If you have any questions you can call our US based Truck
Tax Team at 704.234.6005 or email at support@expresstrucktax.com.