IRS Form 2290 Taxable And Exempted Vehicles

Have you purchased a heavy vehicle to operate a

business for carrying heavy loads on public highways?

Then you must register the heavy vehicles to use

public highways for transportation. As per IRS

instructions, the truck owners must pay road tax to

operate business or trade on public roads.

Who Must File HVUT Form 2290?The organizations which operate a business using heavy vehicles like tractors, trucks, farming

vehicles must file Form 2290 to the IRS. The major purpose to file 2290 returns is to report

the payment of truck tax to the IRS for using heavy vehicles on public roads.

As we know, heavy vehicles damage public highways by carrying heavy loads related to

business. Due to this, the highways get damaged. The IRS returns back the taxes paid by the

individuals to the state in the maintenance of highways.

What Are Form 2290 Taxable Vehicles?A heavy vehicle whose taxable gross weight is more than 55,000 pounds and travels more than 5,000 miles in

a calendar year is “Form 2290 taxable vehicle”. In addition to it, any heavy vehicle with a taxable gross

weight exceeding 55,000 pounds operates on public highways considered a taxable vehicle. The taxable gross

weight of the vehicle is the sum of the empty weight of the vehicle, trailers connected to the vehicle, and the

weight of the load. As a truck owner, you are responsible to check whether the truck falls under the taxable

vehicle category. Pay the truck tax for using public highways with heavy vehicles for transportation on the

course of business.

For example, John purchases a tractor to carry loads on the course of business. The taxable gross weight of

the vehicle is 65,000 pounds and uses public highways for 5,000 miles in a calendar year. John is responsible

to register the heavy vehicle to use public highways by paying truck tax and filing Form 2290.

HVUT 2290 Return Form For Suspended VehiclesThe highway vehicle with a taxable gross weight of 55,000 pounds and travels less than

5,000 miles in a calendar year are called “Suspended vehicles”. An individual who uses a

suspended vehicle must file Form 2290 under the tax suspended category. This means the

truck owner who operates business or trades on public highways 5,000 miles or less using

heavy vehicles not require to pay truck tax. Furthermore, the individual is responsible to 

file form 2290 and report the vehicle information to the IRS to use public highways for

transportation.

IRS Form 2290 Exempted VehiclesFew vehicles that are exempted from Heavy Vehicle Use Tax are listed below:

Agricultural vehicles traveling less than 7,500 miles

Heavy highway vehicles which are primarily used for farming purposes considered agricultural vehicles.

Agricultural vehicles fall under exempted vehicle category when they travel less than 7,500 miles in a tax

period.

Commercial vehicles with less than 5,000 miles

Self-propelled vehicles, trucks treat as commercial vehicles. These vehicles are exempted to pay HVUT when

the mileage limit at the year-end is less than 5,000.

Vehicles that don’t fall under highway motor vehicles

A vehicle that specially designed for non-transportation functions or off-highway transportation exempted from

paying 2290 tax. For example, pickup vans specially designed for picking and dropping off.

Contact Details:o Form1099Online

o P.O.BOX-67208,

o 1749 N Roosevelt Ct, Wichita, KS

o Call: +1 316-869-0948

o Email: support@form2290filing.com

o www.form2290filing.com