Heavy Highway Tax
File Form 2290 Online

The Heavy Highway Tax applies to trucks and buses weighing 55,000 pounds or more. File your Form 2290 with Form2290Tax.com and get your stamped Schedule 1 in minutes.

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What Is the Heavy Highway Tax?

The Heavy Highway Tax is the common name for the Heavy Highway Vehicle Use Tax (HVUT) - a federal excise tax on motor vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways. This tax is reported and paid annually using IRS Form 2290.

Revenue from the Heavy Highway Tax goes directly to the Highway Trust Fund, financing road construction, bridge repairs, and highway safety programs nationwide. Heavy trucks cause more wear on roads than passenger vehicles, and this tax ensures their operators contribute to infrastructure maintenance.

Who Pays the Heavy Highway Tax?

You must pay the Heavy Highway Tax if you own or operate any highway vehicle with a taxable gross weight of 55,000 pounds or more. This includes semi-trucks, tractor-trailers, heavy tow trucks, large box trucks, and commercial buses. The requirement applies to individuals, owner-operators, LLCs, and corporations.

Heavy Highway Tax Rates

Logging vehicles are taxed at 75% of the standard rate. For vehicles placed in service after July, the tax is prorated.

Deadlines and Penalties

The tax period runs July 1 through June 30. The filing deadline is August 31. Late filing triggers penalties of 4.5% per month (up to 5 months), plus 0.5% late-payment penalty per month, plus interest.

How to Pay the Heavy Highway Tax Online

Form2290Tax.com makes paying your Heavy Highway Tax fast and simple. Create your account, enter your EIN and vehicle details, choose your payment method, and submit. Your Schedule 1 arrives in minutes.

Related Form 2290 Resources

Frequently Asked Questions

What is the Heavy Highway Tax?

A federal excise tax on vehicles weighing 55,000+ lbs that use public highways. Filed using IRS Form 2290, it funds the Highway Trust Fund.

How much is the Heavy Highway Tax?

Ranges from $100 (55,000 lbs) to $550 (75,000+ lbs), increasing by $22 per 1,000 pounds.

Where does the money go?

All revenue goes to the Highway Trust Fund for road construction, maintenance, and bridge repairs.

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