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State Guide

Semi Truck Tax in Texas

Understanding Form 2290 for Texas Semi-Truck Owners

If you own and operate a semi-truck in Texas with a gross vehicle weight (GVW) of 55,000 pounds or more, you are likely required to file Form 2290, Heavy Vehicle Use Tax (HVUT), with the Internal Revenue Service (IRS). This tax is an annual fee assessed on heavy highway vehicles operating on public roadways. This guide provides Texas-specific information to help you navigate the 2290 filing process.

Who Needs to File Form 2290 in Texas?

Any individual, business, or organization that has registered a heavy highway vehicle in their name – regardless of whether it's based in Texas or operating through Texas – and the vehicle's GVW is 55,000 pounds or more, must file Form 2290. This includes sole proprietorships, partnerships, corporations, and limited liability companies (LLCs). Even if the vehicle is only operated for a portion of the tax year (July 1st to June 30th), a 2290 filing might still be required.

Calculating Your 2290 Tax in Texas

The HVUT is calculated based on the vehicle's taxable gross weight. As of 2024, the tax rate is $100 per vehicle plus $22 for each 1,000 pounds (or fraction thereof) over 55,000 pounds. Here's a breakdown:

  • Taxable Gross Weight: Includes the unloaded weight of the vehicle, plus the unloaded weight of any trailers customarily used with the vehicle, plus the weight of the maximum load carried on the vehicle and any trailers.
  • Tax Rate: $100 + ($22 x Number of 1,000 lbs over 55,000 lbs).

Example: If your semi-truck's taxable gross weight is 75,000 pounds, the calculation would be: $100 + ($22 x (75,000 - 55,000) / 1,000) = $100 + ($22 x 20) = $100 + $440 = $540

Filing Deadlines for Form 2290 in Texas

The filing deadline for Form 2290 is August 31st if you are filing for the tax period beginning July 1st and ending June 30th of the following year. If you place a new vehicle in 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.

How to File Form 2290 in Texas

You can file Form 2290 electronically (e-file) or by mail. The IRS strongly encourages e-filing, as it's faster, more secure, and reduces processing time. You'll need an Employer Identification Number (EIN) to e-file. If you don't have one, you'll need to apply for one through the IRS website.

E-filing Options:

  • Use an IRS-approved e-file provider.

Mailing Address (if filing by mail):

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999

Credits, Suspensions, and Exemptions

Certain vehicles may be eligible for suspension from HVUT. Suspensions typically apply to vehicles used for 5,000 miles or less (7,500 for agricultural vehicles). There are also specific exemptions, such as for vehicles owned by state or local governments. It's crucial to understand the rules and file Form 8849, Claim for Refund of Excise Taxes, if you believe you're entitled to a refund or credit.

Specific rules for Texas

Tips for Texas Semi-Truck Owners Filing Form 2290

  • Gather Required Information: Before starting the filing process, collect your EIN, vehicle identification numbers (VINs), and taxable gross weights for all your semi-trucks.
  • E-file for Faster Processing: E-filing is the quickest and most efficient way to file Form 2290. Choose an IRS-approved provider for a seamless experience.
  • Double-Check Your Calculations: Ensure accurate calculation of your taxable gross weight to avoid penalties and interest. Verify the weight using reliable sources such as your vehicle's documentation or a certified scale.
  • Keep Records Organized: Maintain copies of all filed forms, schedules, and payment confirmations for at least three years for audit purposes.
  • Understand Suspension and Exemption Rules: Thoroughly research whether your vehicles qualify for suspension from HVUT due to low mileage or meet exemption criteria.

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.

Start UCR FilingForm 2290 guide

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.