Every heavy truck on the road owes the IRS an annual HVUT payment. We prepare and e-file your Form 2290 quickly, deliver your stamped Schedule 1, and make sure you're never penalized for a missed deadline.
IRS Form 2290 is the Heavy Vehicle Use Tax (HVUT) return required for highway motor vehicles with a taxable gross weight of 55,000 lbs or more. The IRS uses it to collect annual federal taxes on heavy trucks using public highways.
Who Must File?
Any owner of a heavy highway vehicle registered or required to be registered in their name with a gross weight of 55,000 lbs or more must file Form 2290. This includes owner-operators, small carriers, and large fleets.
Annual Tax Amounts.
The HVUT rate is $100 for vehicles between 55,000–75,000 lbs plus $22 for each 1,000 lbs over 55,000. Vehicles over 75,000 lbs pay $550 annually. Suspended vehicles (under 5,000 miles) may qualify for exemption.
Filing Deadline: August 31.
Form 2290 is due by August 31 for the tax period July 1–June 30. For newly purchased vehicles, the return is due by the last day of the month following the month of first use on public highways.
Stamped Schedule 1 Required.
After filing, the IRS issues a stamped (or e-stamped) Schedule 1 that serves as proof of HVUT payment. This document is required to register your vehicle with the state DMV and obtain IRP plates.
Penalties for Late Filing.
Failure to file or pay HVUT results in a penalty of 4.5% of total tax due per month, up to five months, plus a separate failure-to-pay penalty. We file on time — every year — so you are never exposed to IRS penalties.