The Heavy Vehicle Use Tax (HVUT), reported on IRS Form 2290, is an annual federal excise tax on commercial vehicles with a taxable gross weight of 55,000 pounds or more. Every truck operating on public highways in the U.S. that meets the weight threshold must file Form 2290 annually.
How much you owe
The tax scales with vehicle weight: $100 base for vehicles at exactly 55,000 lb, plus $22 for each additional 1,000 lb up to 75,000 lb. Vehicles over 75,000 lb pay a flat $550 per year. A standard Class 8 tractor-trailer running at 80,000 lb pays the full $550.
Tax year and due date
The HVUT tax year runs July 1 to June 30. The annual return is due by August 31 each year for the upcoming tax year. New vehicles placed in service must file by the last day of the month following first use. The IRS strongly encourages e-filing; most filers complete the return in under 30 minutes through an authorized e-file provider.
The Schedule 1 stamp
When you file and pay, the IRS issues a stamped Schedule 1 — a one-page form listing the VIN(s) covered. Your state DMV will not register or renew commercial truck plates without proof of a current stamped Schedule 1. Keep a copy in your truck and a backup with your accounting records.
Suspended-vehicle category
If you expect a vehicle to drive 5,000 or fewer public-road miles in a tax year (7,500 for agricultural vehicles), you may file the vehicle as "suspended" — no tax owed for the year. If you exceed the mileage limit during the year, you must file an amended return and pay the full tax retroactively.
If you sell the truck
HVUT is paid for the full year regardless of partial use. If you sell a truck mid-year, the buyer typically takes responsibility for any HVUT owed for the remainder of the year (verify this in your sale paperwork). You may be entitled to a partial refund for the unused portion using Form 2290 Schedule 6.
Penalties for late filing
4.5% of unpaid tax per month (up to 5 months) plus interest. The bigger penalty is registration: most states will not renew your plates without the current Schedule 1, so your truck is effectively grounded the day your previous registration expires. Plan to file in early August every year. Read our IFTA guide for the other quarterly tax obligation.