HVUT - Heavy Vehicle Use Tax

What is HVUT?

HVUT is the Heavy Highway Vehicle Use Tax, collected annually for operating heavy vehicles on public highways at registered gross weights equal to 55,000 pounds or more. The total taxable vehicle weight is computed using the following aspects:

  • A full service equipped vehicle's unloaded weight.
  • A full service equipped Trailer's or Semi Trailer unloaded weight used in combination with the vehicle.
  • Maximum load weight customarily carried on the vehicle and in combination with the trailers or semi-trailers.

Who Must File?

Small, medium and large truckers who operate heavy vehicles with a taxable gross weight of 55,000 pounds and more on a public highway are required to file Form 2290 to report the HVUT tax annually to the IRS and get a stamped Schedule 1 copy from the IRS in return.

Click here to learn more about Form 2290


What is required?

To file IRS HVUT Form 2290, the following information is required.

  • Business Name and Address.
  • Employer Identification Number (EIN).
  • Vehicle Identification Number (VIN).
  • Vehicle’s Taxable gross weight.
  • Third Party Designee Information
  • IRS Payment Option

When to File?

The annual tax period to file Form 2290 and report the Heavy Highway Vehicle Use Taxes begins on 1st July and ends on 30th June. The tax period for the Annual renewal of form 2290 is due by August 31st of each year. For New Vehicles, file 2290 form by the last day of the month following the month of the vehicle’s first use.

How to File?


File Form 2290 online through any electronic return originators (ERO), or any IRS approved e-file service provider such as ExpressTruckTax.com. Visit the IRS Trucking Tax Center for more information on e-file

E-filing Heavy Highway Vehicle Use Tax with ExpressTruckTax is a fast, most secure, and error-free way to complete your HVUT with no manual tax calculations.

File Form 2290 Now

If the Form 2290 is not filed electronically then mail the Form 2290 to the IRS address. If you did not pay the tax through the Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), mail the Form 2290-V, your check or money order along with Form 2290.


Failing to file the IRS Form 2290 by August 31st must pay a penalty equal to 4.5% of the total tax due. It is charged every month up to five months. Late filers also must pay an additional monthly penalty equal to 0.5% of the total tax due.

Click here to learn more about Form 2290 Penalties