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74,000 lb Truck Tax in Missouri

Understanding Form 2290 Taxes for a 74,000 lb Truck in Missouri

As a truck owner operating a vehicle with a gross vehicle weight of 74,000 pounds in Missouri, you are subject to the Heavy Vehicle Use Tax (HVUT), which is reported using IRS Form 2290. This comprehensive guide provides in-depth information about Form 2290 requirements, specific tax rates for your vehicle weight, filing deadlines, and essential information for Missouri-based truckers.

The HVUT is an annual tax levied on heavy vehicles operating on public highways within the United States. The tax is assessed based on the vehicle's gross taxable weight, and it applies to vehicles with a gross vehicle weight of 55,000 pounds or more. Failing to file Form 2290 and pay the HVUT can result in penalties and interest charges.

Determining Your Tax Liability

For a truck weighing 74,000 pounds, the HVUT is calculated based on the current IRS tax schedule. As of now, the tax rate starts at $100 for vehicles weighing 55,000 pounds and increases by $22.00 for each 1,000 pounds (or fraction thereof) exceeding that weight. For a 74,000-pound truck, the calculation is as follows:

Base Tax: $100

Taxable Weight Above 55,000 lbs: 74,000 lbs - 55,000 lbs = 19,000 lbs

Number of 1,000 lb Increments: 19,000 lbs / 1,000 lbs = 19

Additional Tax: 19 x $22 = $418

Total HVUT: $100 + $418 = $518

Therefore, the HVUT for a 74,000-pound truck in Missouri is typically $518 annually. It’s crucial to check the latest IRS guidelines and tax rates, as these can change.

Filing Deadlines and Procedures

The filing deadline for Form 2290 is typically August 31st for the tax period beginning July 1st and ending June 30th of the following year. If you place a new taxable truck into service after July, you must file Form 2290 by the last day of the month following the month the vehicle was first used on public highways. Here's a breakdown of the filing procedure:
  1. Obtain Form 2290: Download the latest version of Form 2290 from the IRS website (irs.gov).
  2. Gather Required Information: You will need your Employer Identification Number (EIN), Vehicle Identification Number (VIN) for each truck, and the gross taxable weight of each vehicle.
  3. Complete Form 2290: Fill out all sections of the form accurately, including your business information, vehicle details, and tax calculation.
  4. Pay the HVUT: You can pay the HVUT electronically through the Electronic Federal Tax Payment System (EFTPS), by mail using a check or money order, or through a credit card or debit card via a third-party provider. EFTPS is the recommended method for its convenience and security.
  5. File Form 2290: You can file Form 2290 electronically (e-file) or by mail. E-filing is mandatory for taxpayers reporting 25 or more vehicles. For fewer than 25 vehicles, e-filing is recommended for faster processing and confirmation.
  6. Receive Stamped Schedule 1: After filing and paying the HVUT, you will receive a stamped Schedule 1 from the IRS. This is your proof of payment and is required for vehicle registration in Missouri.

Specific Considerations for Missouri Truckers

Missouri-based truckers must ensure that they comply with both federal HVUT requirements and Missouri state regulations regarding vehicle registration and operation. Keep the stamped Schedule 1 readily available, as it may be required during vehicle inspections or registration renewals. Missouri also has its own set of regulations regarding truck weight limits and permits. Contact the Missouri Department of Transportation (MoDOT) for details specific to intrastate operation.

Consequences of Non-Compliance

Failing to file Form 2290 and pay the HVUT on time can lead to significant penalties. These penalties can include:

  • Late Filing Penalty: 4.5% of the total tax due, assessed monthly, up to a maximum of 25% of the unpaid tax.
  • Late Payment Penalty: 0.5% of the unpaid tax, assessed monthly, up to a maximum of 25% of the unpaid tax.
  • Interest Charges: Interest is charged on underpayments and late payments, which can further increase the total amount due.

To avoid these penalties, it is crucial to file Form 2290 and pay the HVUT on time and accurately.

4 Simple Steps to File

1

Gather Vehicle Info

Have your VIN (Vehicle Identification Number) and Gross Taxable Weight ready. You can find the VIN on your registration or dashboard.

2

Choose Tax Period

Select the current tax year (July 1 - June 30). If filing late, our system automatically calculates prorated taxes for you.

3

E-File with IRS

Submit your return securely. We check for common errors before sending to the IRS to prevent rejections.

4

Get Schedule 1

Receive your IRS-stamped Schedule 1 proof of payment via email instantly once accepted. No waiting for mail.

HVUT Tax Rate Reference (2025-2026)

Gross WeightAnnual Tax
55,000 lbs$100.00
56,000 lbs$122.00
60,000 lbs$210.00
70,000 lbs$430.00
75,000 lbs$550.00 (Max)
80,000 lbs$550.00
Logging VehiclesReduced Rate (See Calculator)

Common Questions About Form 2290

What is a Stamped Schedule 1?
It is the official proof of payment for the Heavy Vehicle Use Tax (HVUT). You need this document to register your vehicle with the DMV.
When is Form 2290 due?
For the annual tax period (July 1 - June 30), it is due by August 31st. For newly purchased vehicles, it is due by the end of the month following the month of first use.
Can I pay by credit card?
Yes, you can pay the IRS directly using a credit card, debit card, or EFTPS. Bank account withdrawal is also an option.
What if I suspended my vehicle?
If you expect to drive less than 5,000 miles (7,500 for agriculture), you can file as 'Suspended' and pay $0 tax. However, you must still file Form 2290.