Trucks on the highway | IRS goes after HVUT late paymentsMore than two years ago, the Internal Revenue Service (IRS) gave those in the trucking industry, what appeared to be, a tax break. Now, years later, the law is becoming a problem, according to the American Trucking Association’s State Laws Newsletter.

“A break the IRS gave to trucking over the filing of the Heavy Vehicle Use Tax more than two years ago is coming back to haunt some people,” according to a recent article by

Additionally, “in the fall of 2011, the filing season for the federal heavy vehicle use tax (HVUT) was extended several months, from the ordinary due date of the tax, August 31, until the end of November. That’s because Congress was late that year in extending the tax itself. Moreover, since carriers must show proof of payment of the HVUT before renewing the registration of vehicles subject to the tax, the IRS waived this requirement for renewals from July through November 2011, and allowed carriers to renew by showing their 2010 filing instead.”

While some carriers renewed their registrations in this way, they failed to pay the HVUT. According to the IRS, they are trying to get in touch with these taxpayers to collect delinquent fees.

Specifically, HVUT Form 2290 penalties occur when a taxpayer fails to file their taxes or fails to pay them by their due date. Of course there are penalties for filing false or fraudulent returns, as well as interest charges on late payments.

Penalties for HVUT non-compliance are costly to motor carriers. For instance, if you file IRS Form 2290 by August 31st, the penalty is 4.5 percent of the entire tax due. Furthermore, those who are tardy when completing the payments for HVUT also are charged an additional monthly penalty equal to 0.5 percent of the total tax owed.

“Based on these rates, an HVUT liability that was originally $550 would climb to over $700 by the end of the five-month period of delinquency. In addition to these federal penalties, many states suspend the registrations of vehicles for which proof of HVUT payment has not been provided,” according to Additionally, “Penalties for HVUT non-compliance for states are even more costly. The Secretary of Transportation has the authority to withhold up to 25 percent of the state’s Interstate Maintenance funds [23 U.S.C. 104(b)(5)] if it fails one of its periodic compliance reviews.”

If you are in the trucking industry and you have questions about HVUT Form 2290, it is best to contact the IRS directly. If you owe back taxes or if you have HVUT liability charges, then you should contact a tax resolution lawyer. The tax attorneys at U.S. Tax Shield will help you get your financial tax health back into shape. US Tax Shield’s A+ Better Business Bureau (BBB) rating is just one example of their superior customer service and back tax knowledge. Call U.S. Tax Shield today to learn more about eliminating your back tax debts.