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SimpleTruckTax Form 2290

WHAT IS HVUT 2290?

The heavy vehicle use tax or HVUT is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding the unloaded weight of the motor vehicle and any trailers together with the maximum load customarily carried on-road by the truck-trailer combination.

Form 2290 is used to figure and pay the tax due on highway motor vehicles for any taxable period with a taxable gross weight of 55,000 pounds or more.

How is it calculated?

Gross Taxable WeightHeavy Vechicle Use Tax Rates
Below 55,000 lbsNo tax
55,000 - 75,000 lbs$100 plus $22 per 1,000 pounds over 55,000 lbs
Over 75,000 lbs$550

Who must file Form 2290 ?

Anyone who operates a truck or other vehicle categorized as a Heavy Highway Use Vehicle on public highways must complete Form 2290 (Heavy Highway Use Vehicle tax return) and pay excise tax.

The Form 2290 must be filed by the last day of the month following the month of first use. Example: Joe uses a taxable vehicle on a public highway by driving it home from the dealership on November 1, 2021, after purchasing it. Joe must file Form 2290 by December 31, 2021, for the period beginning November 1, 2021, through June 30, 2022.

Who collects and administers HVUT ?

The code of federal regulations establishes a framework for HVUT enforcement in 23 CFR 669 and assigns responsibilities to multiple federal and state agencies.

Less than a minute to file your 2290

Internal Revenue Service: The IRS is responsible for HVUT collections and taxpayer audits.
Federal Highway Administration: The FHWA is required to conduct HVUT compliance reviews at least once every three years for each state in the nation. Responsibility for conducting these reviews falls to the division offices.
States: States are required to obtain proof of HVUT payments when registering heavy trucks subject to the tax. Further, the Governor of each state must certify compliance with the HVUT requirement prior to January 1 of each year.

IRS Contact

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031
Contact : 800-829-4933

FMCSA Resources

Federal Motor Carrier Safety Administration
Department of Transportation
Commercial Enforcement and Investigations Division
1200 New Jersey Ave, S.E., Washington, DC 20590
Contact : 800-832-5600