HVUT - Heavy Vehicle Use Tax

HVUT, an annually assessed Heavy Vehicle Use Tax is paid by the taxable vehicle owners using public highways for heavy goods transportation. Not only trucks but also vehicles that have gross weight more than or equal to 55,000 lbs must pay this tax every year. For vehicles below 55,000 lbs and those that travel less than 5,000 miles need not apply for this yearly tax. If you have paid the annual road tax for a tax-suspended vehicle you can claim a refund from the IRS. However, you must file and register your vehicle (whether taxable or tax-suspended) under IRS.

Who Must File Form 2290?

The proprietor of the vehicle or the individual on whose name the vehicle is registered must file form 2290. It is mandatory to register the vehicles with a gross taxable weight of 55,000 lbs or more with IRS within a specified time period. Skipping or failing to pay the tax can lead to consequences like penalty with high tax dues. The tax period starts in July of every year and ends in June of the
next year.

What is required to file Form 2290?

Both business and vehicle details must be provided. You must keep all your current information up-to-date to avoid mismatch while processing the form.

Details like business name, Employer identification number (EIN), Vehicle Identification Number (VIN), gross weight, details of signing officers, contact address and phone numbers will be required to file form 2290.

When to file Form 2290?

Form 2290 must be filed during the mid-year i.e. every July. Avoiding to pay the tax at the scheduled time period may affect your business since without providing the proof of payment to DMV authorities you cannot transport your goods anywhere. Thus, once you purchase the new vehicle with a gross weight 55,000 lbs or more you must file the form by understanding the IRS requirements.

For annual renewal, that is for a new tax year, you must file form 2290 before the due date
(August 31st).

How to file Form 2290?

E-filing: Electronic filing is required when you own more than 25 trucks. Even IRS encourages the filers to file their form 2290 online with an authorized e-file service provider. E-filing process is easy and secure than spending your time in paperwork. Contact an e-file service provider, like expresstrucktax.com, to handle the procedures. Once the IRS approves the form 2290 you will get the stamped schedule 1 via email within minutes.

Paper filing: When you choose to pay the tax by check or through money order, paper filing is required. If you are not convenient with the online payment method you can paper-file the form 2290 to the IRS. Enclose your payment voucher along with the check to the given address,

Internal Revenue Service Office

7350 W Camino San Xavier
Glendale AZ 85308
Monday-Friday - 8:30 a.m. - 4:30 p.m.

Office Information: 623-643-0399

Make Appointment: 844-545-5640


The deadline to file the form 2290 is August 31st. If anyone fails to pay the tax within the time frame (between July and June) then the overall tax will be of 4.5% with additional charges. A penalty will be charged for those who file a fraudulent form. You can even avoid a penalty by giving a valid explanation to the IRS. For more information visit www.irs.gov.