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Form 2290 Schedule 1

IRS form 2290 Schedule 1 (Proof of Payment)

IRS form 2290 is used to pay Heavy Highway Vehicle Use Tax (HVUT). IRS form 2290 payment is set up to help provide funding to federal states to repair the roads damaged due to running of Heavy highway vehicles. Extensive running of Heavy highway vehicles weighing more than 55,000 pounds can cause repairson the road.

Thus the IRS form 2290 payment helps pay for maintenance and repair as well as a variety of other programs to keep the roads to function properly.

Schedule 1 of Heavy Highway Vehicles Form 2290 is also supported by Online Tax E-Filing through an authorized efile software providers. Federal tax e-file providers offer relevant form 2290 instructions and support form 2290 online filing. Heavy vehicles 2290 form should be filed for each month a taxable vehicle is first used on public highways. The current taxation period for heavy highway vehicles begins July of each year through June 30 of the next year.

The Heavy Vehicle Use Tax or HVUT, as it is popularly called the is the fee IRS wants you to pay annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds.

The gross taxable weight of a vehicle is determined by adding:

  • The actual unloaded weight (actual tare weight) of the vehicle fully equipped for service
  • The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  • The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle
  • For Buses, The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Help Video: Stamped Schedule 1

The Tax Calculations:

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 No Tax No Tax
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 $550 $412.50

For any vehicles placed into service after July, the taxes are prorated.

HVUT Exemptions:

There are a number of groups that receive exemptions from the HVUT, including:

  • 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

There are also a number of vehicles exempted from the HVUT:
  • 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.

Why you must pay HVUT?

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 investments, including:

  • 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)

Investment in our nation's highway infrastructure helps:
  • 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.