Once you have transmitted your return to the IRS, and it is accepted, you will receive
your stamped Schedule 1 back in just minutes! It is that simple.
The tax year for Form 2290 starts from July of any year and ends the June of next
year. If the gross taxable weight is from 55,000 to 75,000 pounds, the HVUT is $100,
plus $22 per 1,000 pounds over 55,000 pounds. For over 75,000-pound vehicles, the
maximum HVUT is $550 per year. The taxes are lower for logging vehicles - vehicles
primarily used for exclusively for transporting products harvested from the forest
and is registered with the state agency as such.
The table below shows the taxes for logging and regular trucks:
Taxable Gross Weight
Heavy Vehicle Use Tax Rate
Logging Vehicle Rate
Below 55,000 lbs
55,000 to 75,000 lbs
$100 plus $22 per 1000 lbs over 55,000 lbs
$75 plus $16.5 per 1000 lbs over 55,000 lbs
Over 75,000 lbs
For any vehicles placed into service after July, the taxes are prorated.
There are a number of groups that receive exemptions from the HVUT, including:
There are also a number of vehicles exempted from the HVUT:
- The Federal Government
- State or local governments, including the District of Columbia
- The American Red Cross
- Nonprofit volunteer fire departments, ambulance associations or rescue squads
- Indian tribal governments (for vehicles used in essential tribal government functions)
- Mass transportation authorities
Vehicle not considered highway motor vehicles - e.g., mobile machinery for non-transportation
functions, vehicles specifically designed for off-highway transportation, and non-transportation
trailers and semi-trailers
- Qualified blood collector vehicles used by qualified blood collector organizations
- Mobile machinery that is used for non- transportation purposes
Exempt carriers may be required to file tax forms with the IRS or notify the local
department of motor vehicles (DMV) of the exempt status being claimed.
There are other vehicles that are exempt based on the number of miles it is driven:
- Commercial vehicles traveling fewer than 5,000 miles annually
- Agriculture vehicles traveling fewer than 7,500 miles annually
The above vehicles are called Suspended Vehicles, but must be reported to the IRS.
The HVUT is a significant source of transportation funding in the U.S. In 2006 alone,
the HVUT generated more than $1.4 billion in Federal Highway Trust Fund (HTF) revenue.
The Federal HTF protects the nation's investment in our transportation infrastructure.
In 2007 alone, Federal HTF receipts topped $39.9 billion, with $34.9 billion dedicated
to the HTF's Highway Account. The Federal HTF finances a broad spectrum of transportation
Investment in our nation's highway infrastructure helps:
Highway improvements (e.g., land acquisition and other right-of-way costs, preliminary
and construction engineering, construction and reconstruction, resurfacing and restoration
costs of roadways and bridges)
- Highway and bridge maintenance activities
- Highway law enforcement
Safety programs (e.g., driver education and training, vehicle inspection programs,
enforcement of vehicle size and weight limits)
- Congestion relief projects
- Debt service
- Administrative costs (e.g., research, engineering)
- Save lives, time and money
- Reduce the number and severity of crashes for all kinds of vehicles
- Enhance the ability of the entire community of emergency responders
- Lower fuel and insurance costs
- Increase mobility
- Ease congestion
- Decrease energy consumption
- Boost air quality
- Improve the efficient movement of goods
- Raise business productivity
- Strengthen the nation's economic productivity
Since the vast majority of all funds contributed by states to the Federal HTF are
returned through highway fund apportionments, there is a direct incentive for state
agencies to take necessary measures to enhance HVUT compliance.
Form 2290, Heavy Highway Vehicle Use Tax Return is available for electronic filing.
The electronic version of Form 2290 will improve excise tax
processing, expedite refunds,
save personal resources (e.g., time & postage) and reduce preparation and processing
errors. Schedule 1
be available almost immediately (once your return is accepted by the IRS) through
- no more waiting for it to come in the mail!
Taxpayers filing Form 2290 reporting 25 or more vehicles for any taxable period
are required form 2290 tax return through an IRS-approved software provider.