HVUT – Heavy Vehicle Usage Tax (2290)

IRS Federal Tax — Form 2290

Heavy Vehicle
Use Tax (HVUT)

The Heavy Vehicle Use Tax (HVUT) is a federal excise tax imposed by the IRS on heavy motor vehicles operating on public highways in the United States. It applies to vehicles with a gross vehicle weight of 55,000 lbs or more and must be paid annually by filing IRS Form 2290.

Whether you're putting a new truck on the road or renewing your existing filing, Truckssistance will guide you through the entire process — accurately and on time.

Required for vehicles 55,000 lbs GVW or more — proof of payment (Schedule 1) needed for IRP registration and license plates
What Is HVUT?

A federal tax on heavy highway vehicles

HVUT is collected by the IRS via Form 2290 and applies to any heavy motor vehicle that is registered or required to be registered in a U.S. state and operates on public highways.

01
Tax PeriodRuns July 1 through June 30 of the following year — annual filing required
02
Form 2290Filed with the IRS to report and pay the tax — stamped Schedule 1 is your proof of payment
03
Due DateFor new vehicles, the return is due by the last day of the month following the month the vehicle was first used on public roads
04
Suspended VehiclesVehicles expected to travel 5,000 miles or less (7,500 for agricultural) may be suspended from tax — but still must file
Who Must Pay HVUT?

Required if your vehicle meets these criteria

Vehicles with a gross vehicle weight of 55,000 lbs or more

Vehicles registered or required to be registered in any U.S. state

Vehicles that operate on public highways — including logging trucks and agricultural vehicles

Carriers filing for IRP apportioned plates — Schedule 1 is required by the DMV

Without a stamped IRS Schedule 1, you cannot register your vehicle for IRP plates or obtain a license in most states.

Tax Rates

How much is the HVUT?

The annual HVUT amount depends on your vehicle's gross weight. The tax is calculated as follows:

55,000 lbs (Cat. A)
$100.00

Base rate — vehicles used in July

Over 75,000 lbs (Cat. V)
$550.00

Maximum annual tax — flat rate

Suspended Vehicles
$0

≤5,000 mi/yr (7,500 agricultural) — must still file

How It Works

Three steps to your stamped Schedule 1

01

Request a Quote

Tell us your vehicle's weight, the month it will first be used, and whether this is a new or renewal filing. We'll get back to you with a quote within 24 hours.

02

We Prepare Your Filing

Our team prepares your IRS Form 2290 accurately based on your vehicle details, tax period, and weight category — ready for you to review and sign.

03

Receive Schedule 1

Once filed and accepted by the IRS, you'll receive your stamped Schedule 1 — proof of HVUT payment required for registration and IRP plates.

Get a Quote

Request HVUT Assistance Today

Not sure how much you owe? Tell us your vehicle weight and first use month — our team will calculate the exact amount and handle the filing for you.

Filing Service HVUT — IRS Form 2290 Filing
  • Accurate IRS Form 2290 preparation
  • Stamped Schedule 1 upon IRS acceptance
  • New filings & renewals
  • 24-hour response
IRS Form 2290
Schedule 1 included
New & renewal filings
24h response