Heavy Highway Vehicle Use

HVUT stands for Heavy Highway Vehicle Use Tax and it is calculated using Form 2290. For the following activities, use Form 2290:
  • Calculate and pay the tax payable on highway motor vehicles having a taxable gross weight of 55,000 pounds or more that were operated during the period.
  • If a vehicle for which you have already submitted the suspension statement later exceeds the mileage use restriction, calculate and pay the tax owe on another Form 2290.
  • Calculate and pay the tax owed if a vehicle's taxable gross weight increases over the period and it falls into a new category.
  • When a vehicle is projected to be driven for 5,000 miles or less (7,500 miles or fewer for agricultural vehicles) throughout the term, you can request a tax exemption.
  • Claim a tax credit for automobiles that were destroyed, stolen, sold, or driven for fewer than 5,000 miles (7,500 miles or less for agricultural vehicles).
  • If you buy a used taxable vehicle for which the tax has been suspended, you must report it.
  • Calculate and pay the tax on a used taxable vehicle purchased and utilized throughout the time period.
Use Schedule 1 for the following actions.
  • To report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).
  • As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the copy of Schedule 1 stamped and returned to you by the IRS for this purpose..

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, and ending on June 30, if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.

Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable. Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. Electronic filing is required for each return reporting 25 or more vehicles. However, all taxpayers are encouraged to file electronically. Electronic filing generally allows for quicker processing of your return. A stamped Schedule 1 can be available within minutes after filing and acceptance by the IRS.

To complete Form 2290, have the following information available.
  • Your employer identification number (EIN). You must have an EIN to file Form 2290. You cannot use your social security number.
  • The vehicle identification number of each vehicle.
  • The taxable gross weight of each vehicle to determine its category.