Step by Step Guide to Paying Your Heavy High Vehicle Use Tax
1. Gather the Right Information
To file your Heavy Highway Vehicle Use Tax (HVUT) you will need to have the following information:
- Employer Identification Number
- Vehicle Identification Number (VIN) of each vehicle exceeding 55,000 pounds
- Taxable gross weight of each vehicle
2. Download the Form 2290 or Access Online Filing
Get the Heavy Highway Vehicle Use Tax Form 2290 from the IRS website.
3. Calculate Your Tax
Heavy Highway Vehicle Use Tax fees are based upon the number of qualified vehicles you operate with a gross taxable weight above 55,000 pounds.
Some vehicles are exempt, regardless of weight:
- Commercial vehicles traveling under 5,000 miles per year
- Agricultural vehicles traveling under 7,500 miles per year
- Non-highway motor vehicles (machinery for non-transportation functions, non-transportation trailers and semi-trailers, etc.)
- Qualified blood-collector vehicles
To determine the gross taxable weight of a vehicle, add:
- Actual unloaded weight of vehicle fully equipped for service
- Actual unloaded weight of any trailers or semi-trailers equipped for service that are generally used in combination with the vehicle
- Weight of the maximum load generally carried on the vehicle and its trailers or semi-trailers
This total is your gross taxable weight.
To calculate your tax:
Fee is per vehicle.
- Vehicles under 55,000 pounds: No tax
- Vehicles 55,000 to 75,000 pounds: $100, plus $22 per 1,000 pounds over 55,000
- Vehicles over 75,000 pounds: $550
4. File Your 2290 and Pay Your HVUT Tax
You may send in your HVUT Form 2290 through the mail or file it online through the IRS website.
There are three methods for paying your tax.
- Electronic funds withdrawal (if you are filing electronically)
- Electronic Federal Tax Payment System (EFTPS)
- Check or money order using the payment voucher
Heavy Highway Vehicle Use Tax FAQ
Can I pay the HVUT if I don’t have an Employer Identification Number (EIN)?
No. Regardless of your business entity structure, you cannot file the HVUT Form 2290 without an EIN. You cannot use your Social Security Number.
Who do I pay the tax to?
Send WITH full payment to (do not send cash):
PO Box 804525
Cincinnati, OH 45280-4525
Send WITHOUT payment (or if you’ve paid electronically) to:
Department of the Treasury
Cincinnati, OH 45999-0031
What is the payment voucher?
If you are going to send a check or money order as payment, you must also include a payment voucher (HVUT Form 2290-V).
You must fill out the HVUT Form 2290-V and send it with your check or money order.
What is the Electronic Federal Tax Payment System (EFTPS)?
The EFTPS is a voluntary method for paying your Heavy Highway Vehicle Use Tax. Check out the EFTPS website at www.eftps.gov or call 1-800-555-4477 for more information.
If you use the EFTPS, you do not need to include a payment voucher with your mailed application.
What is the Partial Period Tax?
The HVUT tax period goes from July 1 to the following June 30. For vehicles registered in July, you will pay the full annual tax rate found on the Tax Computation Chart found on the Form 2290.
For a vehicle weighing 55,000 pounds, this amount starts at $100 ($75 for logging vehicles). For each additional 1,000 pounds, the annual tax goes up by $22. Above 75,000 pounds, all vehicles cost $550 ($412.50 for logging vehicles).
When a vehicle is registered after July, however, you will use the Partial Period Tax Chart (found with your HVUT tax form).
The same 55,000 pound vehicle, if it were registered in October instead of July, would be charged at the Partial-Period tax rate of $75 ($56.25 for logging vehicles).
How do I determine the gross taxable weight of a bus?
Add the unloaded, fully-equipped weight of the bus and 150 pounds for each seat provided for passengers and the driver.
What qualifies as an agricultural vehicle?
Any highway motor vehicle that is both:
- Used or expected to be used primarily for farming purposes
- Registered under state laws as a highway motor vehicle used for farming purposes
Do I need special identifying tag or license plate for my agricultural vehicles?
When calculating the mileage of my farm vehicles, do I have to include the miles spent driving on my farm?
No. Only the miles spent on public highways. You should, however, keep accurate records of how many miles are used on both. These records will be needed should you be audited.
What is the HVUT reporting period?
The HVUT tax period begins July 1 and ends the following June 30.
What documents do I get to show that I’ve paid the Heavy Highway Vehicle Use Tax?
Once your HVUT has been paid, the IRS will send you a stamped copy of Schedule 1 as proof of payment. If you filed electronically, you will receive a watermarked electronic copy.
What is dual registration?
If a taxable vehicle is registered in the name of the owner and another person, the vehicle is dual registered. The owner is responsible for the tax.
Can I get an extension on my HVUT due date?
Yes. You can request both an extension on your filing date and your tax payment. These extensions must be requested separately.
Before the due date of your HVUT Form 2290 tax return, you may request an extension by writing to the IRS at the following address:
Department of the Treasury
Cincinnati, OH 45999-0031
You must explain the reason for the delay in filing/paying HVUT. Extensions granted will last no longer than six months (except for taxpayers abroad).
For how long should I keep records on my vehicles?
You should keep at least three years of records for each registered vehicle after the tax is due or the tax is paid, whichever occurs last. Keep copies of all your returns, as well.
Vehicle records should contain the following information:
- Detailed description of the vehicle
- VIN number
- Weight of loads carried by the vehicle
- Date you acquired the vehicle
- First month of each period in which a taxable use occurred
- Any prior month in which the vehicle was used in the period while registered in your name
- Date the vehicle was sold or transferred (with name and address of purchaser or transferee)
- If tax is suspended for a vehicle, record of actual highway mile use
- For farm vehicles, accurate on-farm mileage