Heavy Vehicle Use Tax (HVUT)

What is HVUT?

The Heavy Vehicle Use Tax (HVUT) is a federal tax collected on vehicles that have a gross weight of 55,000 pounds or more, and that operate on public highways for a distance greater than 5,000 miles in a year. HVUT is collected annually and it is used for highway construction and maintenance. The taxable gross weight of a highway motor vehicle is the sum of the actual unloaded weight of the vehicle fully equipped for service, the actual unloaded weight of any semitrailers or trailers fully equipped for service customarily used in combination with the vehicle, and the weight of the maximum load customarily carried on the vehicle and on any semitrailers or trailers customarily used in combination with the vehicle.

Find your HVUT tax amount by calculating the tax amount HVUT Tax calculator

How do I pay my HVUT online?

You can pay HVUT in four ways

  • Electronic Funds Withdrawal (EFW) if filing electronically.
  • Electronic Federal Tax Payment System (EFTPS).
  • Debit/Credit card payment done on the IRS website.
  • Check or money order using the payment voucher.

Who should pay HVUT?

If any highway motor vehicle is registered in your name at the time of it's first use during the tax period (July 1st - June 30th) and the vehicle has a taxable gross weight of 55,000 pounds or more and it is expected to exceed the mileage above 5000 miles (7500 miles for Agricultural & logging vehicles), the business is required to pay the HVUT to the IRS. It is the responsibility of every truck owner to pay HVUT before the due dates.
This tax is used for construction and maintenance of American highways.

Why should I pay HVUT?

The heavy vehicle causes more damages as they carries more load. Therefore, the trucking or the heavyweight vehicles industry need to compensate the damages caused to the public highways.

  • Filing HVUT on time reduces the risk of experiencing penalties and interests.
  • Allow to operate your vehicle on road.
  • Makes you eligible to register your vehicle at the DMV.
  • American highways are maintained by HVUT that can reduce the accidents.
  • The energy consumption of your vehicle will be less.
  • Enhance the quality of air.
  • Improves flexibility on roads.
  • Supports and improves the economic productivity of the nation.
  • Saves the time and money.
  • Supports efficient movements of goods.

File your IRS Form 2290 now get your Schedule 1 in minutes

Who can receive the exemption from HVUT?

The vehicles that exempt from HVUT are

  • Commercial vehicles travelling less than 5,000 miles annually.
  • Agriculture vehicles travelling less than 7,500 miles annually.
  • Logging vehicles exclusively used for the transportation of products harvested from forested sites, such as timber.
  • Vehicles that do not use highway for transportation.
  • Vehicle operated under a dealer's tag, license, or permit.
  • Vehicles like mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers are not considered as highway motor vehicles.
  • Qualified blood collector vehicles used by qualified blood collector organizations.

Number of groups that exempted from HVUT are

  • The Federal Government.
  • State or local governments, including the District of Columbia.
  • The American Red Cross.
  • Nonprofit volunteer fire departments.
  • Ambulance associations.
  • Rescue squads.
  • Mass transportation authorities.

What is the deadline to file HVUT?

If you have vehicles with a gross weight of 55,000 pounds or more, the IRS requires you to pay the HVUT each year. The current tax period for heavy highway vehicles begin on July 1, 2020, and ends on June 30, 2021. The tax filing period begins on the 1st of July till June 30th of the next year. For example, if your vehicle was first used on a public highway during the month of July, then you need to file your Form 2290 between July 1 and August 31.

What are the requirements to file HVUT?

Employer Identification Number (EIN) - You cannot use your Social Security Number. You should have an EIN before filing HVUT. Your e-file name control must match your EIN name.

Vehicle Identification Number (VIN) - of each vehicle.

Taxable gross weight - of each vehicle.

First Used month of your vehicle (FUM) - First time the vehicle was used on the highway.

File your HVUT now get your Schedule 1 in minutes

Who can claim the refund of HVUT?

  • You can claim refund for stolen, destroyed, transferred or sold vehicle.
  • Vehicle used within the low mileage usage limit. i.e., below 5000 miles.
  • Vehicle tax dues were overpaid by mistake.

How do I get a refund on my HVUT?

  • You can claim a refund electronically for a vehicle that was sold, destroyed or stolen during the tax period.
  • You can claim a credit for the tax paid on the next Form 2290 you file in the same or subsequent tax period.
  • Alternatively, a refund of the tax paid can be claimed on Form 8849, Schedule 6, and Other Claims.
  • The refund amount will depend on when the vehicle was sold, destroyed or stolen.

Can I get an extension on my HVUT due date?

Yes, you can request both an extension on your filing date and your tax payment. These extensions must be requested separately. You must explain the reason for the delay in filing/paying HVUT. Extensions granted will last no longer than six months (except for taxpayers abroad). Before the due date of your HVUT Form 2290 tax return.
You may request an extension by writing to the IRS at the following address:
Department of the Treasury IRS
Cincinnati, OH 45999-0031

What documents do I get to show that I have paid the Heavy Vehicle Use Tax (HVUT)?

Once your HVUT has been paid, the IRS will send you a stamped copy of Schedule 1 as proof of payment. If you filed electronically, you will receive an IRS watermarked Schedule 1 electronic copy.

What is the payment voucher in HVUT?

If you are going to send a check or money order as payment, you must also include a payment voucher (HVUT Form 2290-V). You must fill out the HVUT Form 2290-V and send it to the IRS with your check or money order.

HVUT filing tips

  • Make sure you have an EIN. An Employer Identification Number (EIN) is required to file the HVUT. You cannot use your social security number. Obtaining a new EIN can take a couple weeks, so be sure to plan ahead.
  • File HVUT on time while registering a taxable vehicle, your state registration office will ask for proof of tax payment. If you do not have this proof, you cannot register your vehicle(s). Filing and paying on time will ensure you are set when you need to complete your registration.
  • Review your work - Quick review of company details Employer Identification Number (EIN) and your Vehicle Identification Number(s) (VIN) is needed in order to avoid rejection from the IRS.
  • Electronic e-filing - You need to e-file your HVUT by Electronic filing if you have 25 or more vehicles. But, all HVUT taxpayers are encouraged to file electronically as it reduce errors, and it is much faster than filing on paper, which can take up to 6 weeks.
  • Choose trustworthy firm to file do not fall victim to scams or unscrupulous third-party filers. File with epay2290 as it is an authorized IRS e-file provider.
  • Claim the refund - Do not forget to claim refund if your vehicle used within the low mileage usage limit. i.e., below 5000 miles.
  • Additional filings are required if you increase the taxable weight of a vehicle if you have previously reported. If you suspended the tax on a vehicle, but end up operating the vehicle over the 5,000/7,500-mile limit at any point during the tax year, then you'll need to re-file and pay the tax at that time.
  • Choose convenient options for payment - Electronic Funds Withdrawal (EFW)/ Electronic Federal Tax Payment System (EFTPS)/ Check or money order using the payment voucher/Debit or Credit card payment done on the IRS website.