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.
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.
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.
How much is the HVUT?
The annual HVUT amount depends on your vehicle's gross weight. The tax is calculated as follows:
$100 base + $22 per 1,000 lbs over 55,000
Maximum annual tax — flat rate for all vehicles over 75,000 lbs
≤5,000 miles/year (7,500 agricultural) — must still file Form 2290
Three steps to your stamped Schedule 1
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.
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.
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.
Request HVUT Assistance
Fill out the form below and we'll get back to you within 24 hours with a customized quote for your HVUT filing. No obligation — just send your details and we'll take it from there.
