Know Your HVUT Form 2290 Vehicle Types

Truckers should be aware that if they have missed the HVUT Form 2290 filing deadline, they can still file any time. Taxseer2290 recommends such truckers to e-file as soon as possible to minimize the penalty that IRS may impose on you. There could not be a better e-file service provider than Taxseer2290 considering the quality of software and services provided at such reasonable service charge.  Once you select the e-file service provider then the next important thing is to identify the different vehicle types for which the e-filing can be done. Proper categorization of HVUT vehicles will enable you to reap the maximum benefit of exemptions available on the vehicle category.

If you have overpaid to IRS due to wrong classification of your vehicle then don’t worry as Taxseer2290 provides easy options to claim credit online and IRS sends the check to the registered business address. This blog provides you some very important information about the HVUT form 2290 vehicles so that the clear understanding will go a long way to ensure your Form 2290 correctly gets e-filed with accurate tax amount to avoid overpayment:

  • Taxable Gross Weight: The taxable gross weight of a vehicle (other than a bus) is the total of:
    • The actual unloaded weight of the vehicle fully equipped for service
    • The actual unloaded weight of any trailers or semitrailers fully equipped for service usually used in combination with the vehicle, and
    • The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle


  • Vehicle Identification Number: A Vehicle Identification Number (VIN) is a 17-character unique serial number used by the automotive industry to identify individual motor vehicles. The VIN of your vehicle can be obtained from the registration, title, or actual vehicle. The National Highway Traffic Safety Administration of the United States of America standardizes and administers the VIN system. The distinct 17 digit combination in your VIN helps keep track of vehicle issues, ownership changes, and prevent theft. Be sure to use the VIN for the vehicle and not from the trailer.


  • Taxable Vehicle: If you have a highway motor vehicle that has the taxable gross weight equal to or greater than 55000 pounds and if the mileage in the tax year is more than 5000 miles (7500 miles for the agricultural vehicle) then you pay the heavy highway vehicle use tax (HVUT). The tax calculation is based on the weight category that the vehicle falls into.


  • Exempt Vehicle: The use of certain highway motor vehicles is exempt from the tax (and thus not required to be reported on a Form 2290) if certain requirements are met. The use of a highway motor vehicle isn’t subject to the tax if it is used and actually operated by:
    1. The Federal Government
    2. The District of Columbia
    3. A state or local government
    4. The American National Red Cross
    5. A nonprofit volunteer fire department
    6. An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function; or
    7. A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state


  • Logging Vehicle: A vehicle falls under the logging vehicle category if it is used exclusively for the transportation of logs (timbers) from the forested sites. These vehicles are subjected to lower tax rates and it is important that you flag all logging vehicles so that our tax calculation engine calculates the appropriate taxes which will be lower than normal.
  • Agricultural Vehicle: A vehicle is used primarily for farming purposes if more than half of the vehicle’s use (based on mileage) during the period is for farming purposes. Don’t take into account the number of miles the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded.
  • Suspended Vehicle: The vehicle fall under the suspended vehicle category (W Category) if the average mileage on the vehicle doesn’t cross 5000 miles within the 12 months filing period. You don’t have to pay taxes on the suspended vehicle but you still need to file form 2290. Anytime the 5000 miles limit is cross during the tax period then you have to file for Form 2290 Amendment for mileage increase and pay taxes for the entire tax period.
  • Credit Vehicle: A vehicle is considered a credit vehicle if it was sold, destroyed or stolen during the tax period. You can claim a credit for the tax paid on the next Form 2290 you file in the same or subsequent tax period. Alternatively, a refund of the tax paid can be claimed on Form 8849, Schedule 6, Other Claims. The refund amount will depend on when the vehicle was sold, destroyed, or stolen.

If you had paid taxes on the vehicle in the last tax year but the vehicle mileage did not exceed the 5000 miles limit (7500 for the agricultural vehicle) then you can claim a credit on the first Form 2290 you file for the next tax period. Alternatively, you can claim a refund for the tax paid on Form 8849 – Schedule 6 (Other Claims). However, a credit or claim for this refund cannot be filed until the next tax period.


About Taxseer2290

Taxseer2290 is a leading IRS-authorized e-file service provider offering you the best cloud-based solutions to perform online filings of form 2290, form 8849 (Claim Credits for overpayments), and form 2290 Amendments. As part of our commitment to make e-filing easy and convenient, we are always available and you can contact us over the phone at 240.780.6153. You can also reach us via live chat or email us at



Latest Post