Resource Guide
What Is the Heavy Highway Vehicle Use Tax (HVUT)?
General information · Not tax advice.
Photo: Caleb Ruiter on Unsplash · Unsplash License
The Heavy Highway Vehicle Use Tax (HVUT) is an annual federal tax on heavy trucks that use public highways. The funds collected help pay for the construction and upkeep of the road network those heavy vehicles rely on. This page explains the tax itself — for step-by-step filing, see our complete Form 2290 guide.
Who Pays It
Owners of highway motor vehicles with a taxable gross weight of 55,000 pounds or more — owner-operators, fleets, and businesses alike.
How the Tax Is Calculated
- 55,000 lbs: $100
- Each additional 1,000 lbs: + $22
- 75,000 lbs and over: $550 (maximum)
- Logging vehicles: reduced rates (max $412.50)
Reporting & Proof of Payment
You report the tax on Form 2290 and, once accepted, receive a stamped Schedule 1 — your proof of payment, required by states to register your vehicle. Suspended low-mileage vehicles (5,000 miles or less; 7,500 for agricultural) owe no tax but must still be reported.
File with Consulics
As an IRS-authorized e-file provider, Consulics calculates your HVUT automatically and delivers your stamped Schedule 1 in minutes.
Frequently Asked Questions
What is the Heavy Highway Vehicle Use Tax?
It is an annual federal excise tax on heavy highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The revenue helps fund highway construction and maintenance. It is reported and paid to the IRS on Form 2290.
How is the tax amount determined?
The tax is based on taxable gross weight: $100 at 55,000 lbs, plus $22 for each additional 1,000 lbs, up to a maximum of $550 for vehicles 75,000 lbs and over. Logging vehicles pay reduced rates.
Is the Heavy Highway Use Tax the same as HVUT 2290?
Yes — "Heavy Highway Vehicle Use Tax," "HVUT," and "the 2290 tax" all refer to the same thing. Form 2290 is the IRS form used to report and pay it.
When is it due?
The tax period runs July 1 to June 30. For vehicles in use at the start of the period the return is due August 31; for newly used vehicles it is due the last day of the month after first use.
Ready to pay your Heavy Highway Use Tax?
e-File Form 2290 with Consulics and get your Schedule 1 in minutes.