Effective August 31, 2026 · Governs use of the Truck Owners and Drivers Association website, member services, and HVUT electronic filing platform.
These Terms of Service ("Terms") govern your access to and use of the websites, online filing platform, and related services (collectively, the "Services") operated by Truck Owners and Drivers Association ("we," "us," "our," or the "Association"), including our Heavy Vehicle Use Tax ("HVUT") electronic filing platform for IRS Form 2290 and Form 8849. By creating an account, accessing, or using the Services, you agree to be bound by these Terms. If you do not agree, do not use the Services.
The Association provides an IRS-approved Modernized e-File ("MeF") platform that allows owner-operators and fleets to prepare, sign, and electronically transmit Form 2290 Heavy Vehicle Use Tax returns to the Internal Revenue Service ("IRS"), including related filings such as weight-increase and mileage-exceeded amendments, VIN corrections, and Form 8849, Schedule 6 refund claims. Upon IRS acceptance, we make your stamped Schedule 1 available for download. We also administer a voluntary membership program described in Section 10.
You must be at least 18 years old and have legal authority to file tax returns on behalf of the business or individual identified in your account. You agree to provide accurate, current, and complete information — including your Employer Identification Number (EIN), business name and address, and vehicle information — and to keep it up to date. You are responsible for maintaining the confidentiality of your account credentials and for all activity under your account.
The Services are available to businesses based in the United States, Canada, and Mexico that operate qualifying vehicles on U.S. highways and are therefore subject to the HVUT. If you access the Services from outside the United States, your use is also governed by Section 11 of our Privacy Policy, which describes the cross-border transfer of your information to the United States.
The Services, including any FAQ content, guidance, or tax calculations we provide, are for general informational purposes only and do not constitute tax or legal advice. We are not a law firm or a certified public accounting firm. You are solely responsible for the accuracy of the information you submit and for determining your HVUT filing obligations. Consult a qualified tax professional about your specific situation.
We charge a service fee for use of the filing platform, shown at checkout and varying by number of vehicles and filing plan (One-Time Filing or Annual Filing Plan). This fee is separate from, and in addition to, the HVUT itself.
The HVUT is owed to the IRS, not to us, and is paid directly to the U.S. Department of the Treasury using the payment method you select (Electronic Funds Withdrawal, EFTPS, check or money order, or another IRS-supported method). We do not receive or hold your tax payment except where explicitly stated for a specific payment option.
Verified Associate members receive discounted service fees as displayed at checkout.
Service fees are non-refundable once a return has been transmitted to the IRS. Because payment and transmission occur in a single step, submitting payment completes your filing and cannot be reversed.
If your fee is charged but the return is not transmitted — for example, a system error on our side or an IRS e-file outage — you may either have the return transmitted when service is restored at no additional charge, or request a full refund.
If the IRS rejects your return, correcting and resubmitting it is included at no additional charge for as long as your filing plan remains active. This applies regardless of how many resubmissions are required. A rejection is not a refund event; the fee covers the filing, not the outcome.
Duplicate submissions are not refundable. If a return is rejected because the same vehicle and tax period were already filed, an accepted filing exists and the service has been delivered.
Refund requests must be submitted within thirty (30) days to , with the account email and submission ID. Approved refunds are returned to the original payment method within ten (10) business days.
Your IRS tax payment is separate from this fee and is not subject to this policy. The Association does not hold or refund tax payments; those are handled by the IRS.
By entering your Self-Select PIN and completing the applicable steps in the filing wizard, you electronically sign your return and authorize us to transmit it, and any associated payment authorization, to the IRS on your behalf, as described in the e-signature and consent disclosures presented during filing. You acknowledge that your electronic signature has the same legal effect as a handwritten signature.
You are solely responsible for the accuracy and completeness of the information submitted in your filing. We transmit returns as submitted and do not independently verify the substantive accuracy of the information you provide. We do not guarantee IRS acceptance of any return and are not responsible for penalties, interest, or other consequences resulting from inaccurate, incomplete, or late information you provide.
If you authorize a third-party designee to discuss your return with the IRS, that authorization is limited to the scope described in the filing flow and does not permit the designee to sign returns or otherwise bind you before the IRS.
We do not guarantee approval of any refund claim submitted to the IRS via Form 8849, Schedule 6. Approval and timing of refunds are determined solely by the IRS.
10.1 Categories. The Association offers voluntary membership in four categories — Associates, Affiliates, Collaborators, and Enterprise members — each with its own eligibility criteria and benefits as described on our website. This Section 10 addresses Associate membership as it relates to the filing Services; other categories are governed by separate program terms made available at enrollment.
10.2 Associate Membership. Associate status is obtained by completing the Declaration of Unity and is verified as described during enrollment. Associate members receive discounted filing service fees and access to Association resources, communications, and advocacy programs.
10.3 Membership Is Separate From Filing. Becoming an Associate, Affiliate, Collaborator, or Enterprise member is voluntary and is not required to use the HVUT filing Services. Filing a return does not, by itself, enroll you in any membership category.
10.4 No Guarantee of Advocacy Outcomes. Participation in Association advocacy programs does not guarantee any particular legislative, regulatory, or policy outcome.
You agree not to:
All content, trademarks, and materials on our websites and platform, other than information you submit, are owned by or licensed to us and may not be used without our prior written consent.
Our platform relies on third-party service providers, including the IRS's Modernized e-File system, payment processors, and identity and security providers (for example, digital certificate providers used to secure the platform). We are not responsible for the acts or omissions of these third parties, including IRS system availability or processing times.
THE SERVICES ARE PROVIDED "AS IS" AND "AS AVAILABLE" WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. WE DO NOT WARRANT THAT THE SERVICES WILL BE UNINTERRUPTED OR ERROR-FREE, OR THAT THE IRS WILL ACCEPT ANY FILING.
TO THE MAXIMUM EXTENT PERMITTED BY LAW, THE ASSOCIATION AND ITS OFFICERS, EMPLOYEES, AND AGENTS WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, OR FOR ANY LOSS OF PROFITS, DATA, OR GOODWILL, ARISING OUT OF OR RELATED TO YOUR USE OF THE SERVICES. OUR TOTAL LIABILITY FOR ANY CLAIM ARISING OUT OF THESE TERMS WILL NOT EXCEED THE SERVICE FEES YOU PAID US IN THE TWELVE (12) MONTHS PRECEDING THE CLAIM.
You agree to indemnify and hold harmless the Association from any claims, damages, or expenses (including reasonable attorneys' fees) arising from your use of the Services, your breach of these Terms, or the information you submit.
We may suspend or terminate your account for violation of these Terms or for any other reason at our discretion, with or without notice. You may stop using the Services and close your account at any time by contacting us.
18.1 Governing Law. These Terms and any dispute arising out of or relating to them or to the Services are governed by the laws of the State of Texas, without regard to its conflict-of-laws principles. Federal tax law governs all matters relating to the preparation, transmission, acceptance, or rejection of returns filed with the Internal Revenue Service.
18.2 Informal Resolution First. Before filing suit, you agree to send written notice to describing the dispute, the relief sought, and your account details. We will attempt in good faith to resolve the matter within sixty (60) days of receipt. Either party may proceed to court if the dispute remains unresolved after that period. This requirement does not apply to claims brought in a justice court.
18.3 Exclusive Jurisdiction and Venue. Any dispute, claim, or controversy arising out of or relating to these Terms or the Services — including their formation, interpretation, breach, termination, validity, or enforceability — must be brought exclusively in (a) the state district courts of Fort Bend County, Texas, or (b) the United States District Court for the Southern District of Texas, Houston Division, which is the federal court whose district encompasses Fort Bend County. Each party consents to the personal jurisdiction of those courts and waives any objection based on venue or inconvenient forum.
18.4 Exceptions. Either party may (a) bring a qualifying individual claim in a justice court of Fort Bend County, Texas, and (b) seek injunctive or equitable relief in the courts identified in Section 18.3 to protect intellectual property or prevent unauthorized access to the Services. Disputes with the Internal Revenue Service concerning your tax liability, return, or payment are not subject to this Section and must be pursued through the procedures the IRS provides.
18.5 Class and Representative Action Waiver.
ALL CLAIMS MUST BE BROUGHT IN YOUR INDIVIDUAL CAPACITY, AND NOT AS A PLAINTIFF OR CLASS MEMBER IN ANY PURPORTED CLASS, COLLECTIVE, CONSOLIDATED, OR REPRESENTATIVE PROCEEDING. YOU WAIVE ANY RIGHT TO PARTICIPATE IN A CLASS ACTION AGAINST RELATING TO THESE TERMS OR THE SERVICES, AND YOU WAIVE ANY RIGHT TO ACT AS A CLASS REPRESENTATIVE.
No court may consolidate the claims of more than one person without the written consent of all affected parties. If this Section is held unenforceable as to a particular claim, that claim alone will be severed and the remainder of this Section will continue to apply to all other claims.
18.6 Jury Trial Waiver.
EACH PARTY KNOWINGLY, VOLUNTARILY, AND INTENTIONALLY WAIVES ANY RIGHT TO TRIAL BY JURY in any action, proceeding, or counterclaim arising out of or relating to these Terms or the Services. YOU ACKNOWLEDGE THAT YOU HAVE READ THIS PROVISION, HAD THE OPPORTUNITY TO CONSULT COUNSEL, AND AGREE TO IT KNOWINGLY AND VOLUNTARILY.
Either party may file a copy of this Section with any court as written evidence of the parties' consent to waive trial by jury.
18.7 Limitations Period. Any claim arising out of or relating to these Terms or the Services must be filed within two (2) years after the claim accrues or is permanently barred, to the extent permitted by law.
18.8 Severability. If any provision of this Section is held invalid or unenforceable, that provision will be severed and the remainder of this Section will remain in full force.
We may update these Terms from time to time. Material changes will be presented to you for re-acceptance before you can continue using the Services, as described in our filing platform's consent process. Continued use after non-material updates constitutes acceptance.
Questions about these Terms may be directed to admin@@JoinTODA.com.
Effective August 31, 2026 · Explains how the Truck Owners and Drivers Association collects, uses, discloses, and protects information through its website and HVUT electronic filing platform.
This Privacy Policy explains how Truck Owners and Drivers Association ("we," "us," "our," or the "Association") collects, uses, discloses, and protects information in connection with our websites and our HVUT e-filing platform (collectively, the "Services").
2.1 Account Information. Name, email address, phone number, and password (stored in encrypted form).
2.2 Business and Tax Filing Information. EIN, business name and address, vehicle identification numbers (VINs), weight category, first-used month, signing authority name and phone number, your Self-Select PIN, and other information needed to prepare and transmit Form 2290 and related filings.
2.3 Payment Information. Bank routing and account number, for Electronic Funds Withdrawal authorizations you initiate directly with the IRS; and payment card information, for our service fee. See Section 5 for how this is processed and shared.
2.4 Membership Information. Information you provide when declaring Associate, Affiliate, Collaborator, or Enterprise membership, including verification information for the Declaration of Unity.
2.5 Communications. Messages you send us, and records of communications we send you.
2.6 Usage and Device Information. Log data, IP address, browser type, device identifiers, and similar technical information collected automatically through cookies and similar technologies (see Section 9).
We use the information we collect to:
Federal law limits how we may use or disclose your tax return information. Except as permitted by law — for example, to prepare and file your return, or as required by legal process — we use or disclose your tax return information for other purposes, such as determining Associate eligibility or sending membership communications, only with your specific written consent, obtained separately during account registration and described in that consent.
We share information with:
We do not sell your personal information.
We retain filing records and related information for as long as needed to provide the Services and to comply with recordkeeping requirements applicable to authorized IRS e-file providers — generally a minimum of three years from the filing date, or longer if required by law or necessary to resolve disputes. Account information is retained for as long as your account is active, plus a reasonable period thereafter.
We use administrative, technical, and physical safeguards designed to protect your information, including encryption of sensitive data in transit and digital-certificate-based security on our filing platform. No method of transmission or storage is completely secure, and we cannot guarantee absolute security.
To exercise any of these rights, contact us using the information in Section 13.
We and our service providers use cookies and similar technologies to operate our websites, remember your preferences, and understand how our Services are used. You can control cookies through your browser settings.
Our Services are intended for business use by adults and are not directed to children under 18. We do not knowingly collect personal information from children.
The Heavy Vehicle Use Tax applies to qualifying vehicles registered outside the United States that are operated on U.S. highways, so we serve filers based in Canada and Mexico in addition to the United States.
11.1 Cross-Border Transfer. If you access the Services from Canada, Mexico, or elsewhere outside the United States, your personal information — including the business, vehicle, and payment information described in Section 2 — will be transferred to, stored, and processed in the United States, where data protection laws may differ from those of your home country. By using the Services, you acknowledge this transfer and that your information will be subject to United States law, including potential access by U.S. authorities under U.S. legal process.
11.2 Canadian Users. If you are located in Canada, our collection, use, and disclosure of your personal information is also subject to applicable Canadian privacy law, including the federal Personal Information Protection and Electronic Documents Act (PIPEDA) and, if you are located in Quebec, Quebec's Act Respecting the Protection of Personal Information in the Private Sector. You may have the right to access and request correction of your personal information, and to complain to the Office of the Privacy Commissioner of Canada or, for Quebec residents, the Commission d'accès à l'information du Québec.
11.3 Mexican Users. If you are located in Mexico, this Privacy Policy also serves as our Aviso de Privacidad (Privacy Notice) under the Ley Federal de Protección de Datos Personales en Posesión de los Particulares. You have the right to access, rectify, cancel, or object to the use of your personal information (derechos ARCO), which you may exercise by contacting us as described in Section 13. You may also file a complaint with Mexico's Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI).
We may update this Privacy Policy from time to time. If we make material changes, we will notify you as described in our consent process before continuing to apply them to your account.
Questions about this Privacy Policy or your information may be directed to admin@@JoinTODA.com.