2290 Tax is a Federal Excise Tax Form used mostly by trucking organizations that uses heavy vehicles on public roads for transportation. In general, 2290 returns must be filed during the fiscal year of July 1st, 2024 to June 30th, 2024. As we know, e-filing HVUT returns made a drastic change in the trucking industry. It reduces the process of receiving Heavy Vehicle Use Tax payment proof from 6 weeks to less than 5 minutes. In addition to this, the tax amounts are calculated within minutes based on the FUM and vehicle’s weight. Furthermore, e-filing with an IRS trusted e-file provider provides a complete guide to submit the tax returns to the IRS. Moreover, the ease and speed of online filing amaze the first-time filers who choose e-filing. A most important feature that fascinates the truckers is that next year filing can be performed within few clicks as all information required is stored. With the help of online filing 2290 taxes, the trucker can access their filing information for 5 years. Additionally, the truck owners can file amendment returns, VIN corrections, and can claim credit easily.

What is 2290 Heavy Vehicle Use Tax?

2290 Heavy Vehicle Use Tax is a fee imposed on heavy vehicles annually for using public highways on the course of business or trade. This a Federal Excise Tax for vehicles with a registered gross weight of 55,000 pounds or more. In addition to this, the tax is imposed on heavy vehicles which travel more than 5,000 miles in a tax year.

For example, Jackson purchased a heavy vehicle of the gross weight of 56,000 pounds and operates a business on public highways within the US. He is responsible to pay 2290 tax to use public highways for transportation with a gross weight of 56,000 pounds and a mileage limit of 5,000.

What are the requirements to calculate 2290 tax?

The requirements to calculate 2290 taxes are given below:

First Use Month of the vehicle

The FUM of the vehicle is the month in which the heavy vehicle started using on the public highways for transportation. FUM plays a vital role when calculating taxes. With the help of FUM, the trucker can estimate when the 2290 taxes are due to the IRS.

Taxable gross weight of the vehicle

The taxable gross weight of the vehicle is the sum of the empty weight of the vehicle, the actual unloaded weight of the trailers, and the weight of the maximum load carried. Gross weight of the vehicle determines whether the trucker is required to pay highway taxes or not.

Mileage limit of the vehicle

The mileage limit of the vehicle is the number of miles the heavy vehicle traveled in a tax period. By considering the mileage limit the 2290 taxes are imposed or can be claimed back.

Form 2290 tax computation table

2290 taxes calculations are as below:

Taxable gross weight	Heavy Vehicle Use Tax per vehicle
Less than 55,000 pounds	No tax
55,000 pounds	$100 per vehicle
55,000 pounds – 75,000 pounds	$100+ $22 per 1,000 pounds over 55,000 pounds
More than 75,000 pounds	$550

From the above table, it is clear that vehicles with taxable gross weight less than 55,000 pounds are not required to pay Heavy Vehicle Use Tax. Furthermore, the highway tax depends on the taxable gross weight of the vehicle. This means, as there is an increase in taxable gross weight the road tax also increases and vice versa. The maximum heavy vehicle tax imposed on a heavy vehicle is $550.

Step-by-step 2290 tax calculation online

Follow the below steps to calculate the taxes online:

Select your tax period

As per the IRS rules and regulations, the tax period begins in the starting month of July of the current year and ends in the month of June of the following year. The truckers must select the tax period based on the FUM of the vehicle to calculate 2290 taxes.

Choose the FUM of the vehicle

The truck owners are responsible to choose the First Use Month of the heavy vehicle. For instance, if the trucker purchased the heavy vehicle in the month of March 1st, 2024, and started using the vehicle on public highways. Then the vehicle’s FUM will be “March”.

Select the vehicle category

As we know, heavy vehicles are divided into three categories i.e., taxable vehicles, suspended vehicles, and credit vehicles. The trucker must select the vehicle category for which the 2290 taxes are calculated.

Enter the taxable vehicle count

The taxable vehicle count is the number of vehicles for which the trucker needs to calculate the Heavy Vehicle Use Tax. When the taxable gross weight of the heavy vehicles is the same, the trucker can calculate 2290 taxes for numerous vehicles at once accurately.

Enter the logging vehicle count

A logging vehicle is used mostly to transport forest goods to and from harvest locations and is taxed at different rates from other highway vehicles. The truck owner must provide the number of logging vehicles used along with heavy vehicles when calculating road taxes.

After providing the above details, the e-filing system software automatically calculates taxes which you are required to pay to the IRS. Additionally, it also provides you when the taxes that are due to the IRS.