Updated 2026-10-29
The heavy vehicle use tax is a federal tax on trucks that use public highways above a taxable gross weight threshold. It is reported on IRS Form 2290. New carriers often discover it when a state asks for proof of payment before issuing plates.
Which trucks owe it
The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The amount increases with weight up to a cap. Vehicles expected to travel a limited number of miles during the tax period may qualify for a suspension, but must still be reported. The IRS instructions for Form 2290 give the current weight categories, mileage limits and amounts.
The tax period
The tax period runs from July 1 through June 30. For a vehicle first used during the period, the return is due by the end of the month after the month of first use, and the tax is prorated. Owners filing for 25 or more vehicles must file electronically.
Schedule 1
After the IRS accepts the return, you receive a stamped Schedule 1. Many states require it before they register a heavy vehicle or renew apportioned plates. If you e-file, the stamped Schedule 1 usually comes back electronically, which is faster.
What you need to file
- Employer identification number for the business; a Social Security number is not accepted
- Vehicle identification number of each truck
- Taxable gross weight category
- Month of first use for new vehicles
Practical tips
Get the EIN early, because a newly issued one can take time to be usable for filing. Keep copies of every stamped Schedule 1 with the truck's records. If you sell a truck or it is destroyed, ask a tax professional about credits for the remaining tax period.
Where insurance fits
Insurance and HVUT are separate, but both are needed before trucks can run legally. Plan them together so a missing tax receipt does not keep an insured truck parked.