HVUT (Heavy Vehicle Use Tax / Form 2290)
HVUT (Heavy Vehicle Use Tax) is the annual federal tax on commercial vehicles with a taxable gross weight of 55,000 pounds or more, filed using IRS Form 2290.
What you actually need to know
If your truck's gross weight is 55,000 lbs or more, you owe HVUT. For most owner-operator semi-trucks running at 80,000 lbs (the standard interstate limit), the annual tax is $550.
You file Form 2290 with the IRS by August 31 each year for the tax year that begins July 1. After filing, you get a stamped Schedule 1 — that's your receipt, and your state DMV requires it to renew your registration. No Schedule 1, no plate renewal.
You can file Form 2290 yourself online for free using IRS-approved e-file providers (you pay a small e-file vendor fee of $15–$50). The IRS doesn't charge to receive the filing. The $550 is the actual tax.
Common mistakes / confusions
- HVUT is federal. It's separate from your state registration fees, IRP, IFTA, and UCR.
- Filing services charge $50–$150 to submit Form 2290 for you. You can do it yourself in 10 minutes.
- The Schedule 1 stamped by the IRS is your only proof of payment. Save the PDF; you need it for IRP renewal.
Related terms
Where to go next
TruckStart is an educational tool, not a law firm, accounting firm, insurance agency, freight broker, or filing service. Always verify current requirements directly with FMCSA, your state, the IRS, and qualified professionals before making business decisions.