How to File Heavy Use Tax Form 2290. Businesses categorized by excessive road use must pay a Heavy Use Tax, also known as HVUT. The Federal Government collects HVUT taxes and distributes them among the states for maintenance and construction of U.S. highways. If you own a commercial vehicle with a gross weight of 55,000 lbs. or more, you are required to annually file IRS form 2290 and pay the Heavy Use Tax.
Obtain IRS form 2290. You can pick one up from any IRS office, fill one out online and print or download a blank form and instructions (see Resources below).
Fill out the 2290 form. The form is user friendly and almost self-explanatory. You can fill one out yourself without paying the added expense of accounting services. Simply follow the instructions carefully. If you have any questions about form 2290, you may phone the IRS toll free at (800) 829-1040. TDD/TTY users can reach the IRS at (800) 829-4059.
Take the form to the closest IRS office with the complete payment or proof of EFTPS payment. The IRS will not allow split payments with 2290 submissions. You can't file a Heavy Use Tax return without payment in full. If you haven't already used EFTPS direct debit, make a business or personal check payable to "United States Treasury." Write the tax period, form number and taxpayer I.D. in the memo section.
Wait for the agent to stamp a portion of the form and return it to you before you leave the office.
Keep your stamped 2290 form handy. Requests to show proof of payment are not uncommon.
Don't file form 2290 through postal mail. It can take several weeks to process in this manner. You must have a current, stamped document to license, lease or insure a truck; so it's unwise to leave it in a pending status for such a long time.