Heavy Vehicle Use Tax

IRS Form 2290

Heavy Highway Vehicle Use Tax (HVUT) alternative proof of payment program for less than 25 vehicles

File your Form 2290 and register your truck – all at one time!

The Flagler County Tax Collector has made special arrangements with the IRS to make it easier for you to register your truck.

You will no longer need to wait for a receipted Schedule 1 from the IRS prior to visiting our office for vehicle registration.

At your option, we will forward your completed IRS Form 2290, Schedule 1 and remittance to the IRS on your behalf. Your participation in this service is entirely voluntary.

This filing service is being offered at all offices of the Flgler County Tax Collector. If you have questions about your Federal Heavy Vehicle Use Taxes, please contact the IRS at (866) 699-4096 or visit www.irs.gov.

To Pay Your HVUT at the Tax Collector’s Office,
you will need to bring the following:

The completed original Form 2290
2 copies of Schedule 1
Payment in full of the amount due (personal check, money order, bank or cashier’s check payable to the United States Treasury.)

What You Need to Know:

The Tax Collector’s Office will review your return for completion of certain entries. Your return and payment will be mailed to the IRS on the business day following receipt of your return.
The IRS does not consider your return filed for federal tax purposes until the IRS receives it. If the IRS receives the Form 2290 after the due date, the postmark date on the envelope will be the date the return is deemed filed. The IRS is not responsible for any delays or mishandling of your return or remittance before the IRS receives it. You are liable for any tax, penalties and interest that may be due. If the IRS determines you owe additional amounts, they will bill you directly after they receive the return.
The IRS requires this office to mail them your return and payment the day following our receipt of your Form 2290. The postmark will be the following business day. Therefore, if your return is filed in our office on the due date, your return will be one day late. If this is the situation, you should file your return at the IRS office in Daytona Beach to avoid penalties and late fees.
Use of this system does not change the due date for your return and payment. For example, if your highway use tax return is due August 31st, you cannot wait to file and pay the tax with your state vehicle registration that is up for renewal on December 31st.
You should also be aware that this program will not work if you are registering vehicles in more than one state.
The Flagler County Tax Collector’s Office is voluntarily offering this service to Flagler County residents. We are not reimbursed for this service. We are not an agent or contractor of the IRS. We do not receive confidential return information from the IRS records of your account.