The HVUT applies to all highway vehicles weighing 55,000 pounds or more. File your Form 2290 online with Form2290Tax.com and get your stamped Schedule 1 in minutes.
File Your HVUT NowThe Heavy Vehicle Use Tax (HVUT) is a federal excise tax imposed on highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Established by the IRS, this annual tax is reported and paid using IRS Form 2290. The revenue collected goes directly to the Highway Trust Fund, which finances the construction, maintenance, and repair of roads and bridges across the United States.
Heavy commercial vehicles like semi-trucks, tractor-trailers, and buses cause significantly more wear on highways compared to passenger vehicles. The HVUT ensures that operators of these vehicles contribute their fair share to the upkeep of the infrastructure they depend on every day.
You are required to pay the Heavy Vehicle Use Tax if you own or operate any highway motor vehicle with a taxable gross weight of 55,000 pounds or more. This includes:
The taxable gross weight is the combined weight of the unloaded vehicle, any trailers typically used with it, and the maximum load it is designed to carry. The requirement applies to individuals, owner-operators, LLCs, corporations, and all other business entities.
Even vehicles that travel fewer than 5,000 miles during the tax period (7,500 for agricultural vehicles) must be reported on Form 2290 as suspended vehicles. No tax is due on suspended vehicles, but filing is required to receive a Schedule 1.
Logging vehicles qualify for a reduced rate at 75% of the standard amount. For vehicles placed in service after July, the tax is prorated for the remaining months in the period.
The HVUT tax period runs from July 1 through June 30 each year. The annual filing deadline is August 31. If August 31 falls on a weekend or federal holiday, the deadline moves to the next business day.
For vehicles first used on public highways after July, the deadline is the last day of the month following the first-use month. Late filing results in penalties of 4.5% of the tax due per month (up to 5 months), a late-payment penalty of 0.5% per month, and interest on the unpaid balance.
Form2290Tax.com makes filing your Heavy Vehicle Use Tax fast and simple:
Filing costs just $39.99 per return with no hidden fees. Contact us at (339) 230-9509 for questions.
The HVUT is a federal excise tax on highway vehicles weighing 55,000 pounds or more. It is filed annually using IRS Form 2290 and funds the Highway Trust Fund for road infrastructure.
The tax ranges from $100 for vehicles at 55,000 lbs to $550 for vehicles at 75,000+ lbs. The rate increases by $22 per additional 1,000 pounds of taxable gross weight.
The annual deadline is August 31 for the tax period starting July 1. For vehicles first used after July, file by the last day of the month following the first-use month.
Yes. Vehicles under 5,000 miles (7,500 agricultural) are classified as suspended and owe no tax, but you must still file Form 2290 to receive a Schedule 1 for vehicle registration.
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