The Heavy Vehicle Use Tax (HVUT) is a federal tax assessed annually on heavy highway motor vehicles operating at a taxable gross weight of 55,000 pounds or more. IRS Form 2290 online filings enable truckers and fleet managers to report taxable vehicles, declare low-mileage suspended vehicles (Category W), and pay required tax fees electronically.
Understanding taxable gross weight thresholds, First Used Month (FUM) rules, and IRS filing deadlines ensures continuous compliance with state motor vehicle registration requirements.
HVUT Tax Rate Structure & Weight Categories
The IRS calculates Form 2290 tax based on taxable gross weight:
- 55,000 lbs: $100 base annual tax.
- 55,001 to 75,000 lbs: $100 plus $22 for each 1,000 lbs over 55,000.
- Over 75,000 lbs: $550 maximum annual tax.
- Logging Vehicles: Taxed at reduced rates (maximum $412.50).
- Suspended Vehicles (Category W): Vehicles driven 5,000 miles or less (7,500 for agricultural) owe $0 tax but must still be reported.
File Your HVUT Online Filings with Consulics
Consulics provides automated HVUT calculations, instant error checks, and 24/7 access to your historical Schedule 1 documents.
e-File Your IRS Form 2290 HVUT Return
Calculate your exact Heavy Vehicle Use Tax and receive your stamped Schedule 1 PDF in minutes.
e-File Form 2290 Now →Disclaimer
General tax guidance, not legal advice. Check IRS Form 2290 official instructions for complete regulatory details.
Related resources
More Form 2290 and HVUT guides
- Which Heavy Vehicles Are Exempt From the Heavy Vehicle Use Tax
- e-File Form 2290 Online and Get Your Stamped Schedule 1 in Minutes
- Trusted E-File Provider IRS Form 2290: Why Truckers & Fleets Rely on Consulics
- Amended 2290 Returns: Weight Increases and Blown Mileage Limits
- Suspended Vehicles (Category W): When You File but Pay $0
- Taxable Gross Weight Explained: How to Find Your 2290 Category
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e-File Form 2290 Now →This post is general information for motor carriers, not tax or legal advice, and government rules, systems, and fees can change at any time. Confirm anything before you rely on it with the IRS, the FMCSA, or a qualified professional. Consulics does not guarantee its accuracy or currency and accepts no liability for information an agency later changes.