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Office of Highway Policy Information (OHPI) – Heavy Vehicle Use Tax

Heavy Vehicle Use Tax

Funding Our Nation's Highway Programs and Leveling the Playing Field

hoto collage of IRS building, map of states, and generic state-government building

HVUT Collection and Administration

This section examines the HVUT collection and administration process, covering the following topics:

Procedures for Paying the HVUT

IRS Form 2290 is used when paying the HVUT. The Internal Revenue Service (IRS) is responsible for collecting the tax, so all payments are made to the IRS. Payments made in 2012 cover the period from July 1, 2012 to June 30, 2013. For new vehicles, IRS Form 2290 must be filed by the last day of the month following the month of first use.

Once the carrier has paid the tax, proof of payment must be submitted with their registration renewal to relevant state authorities. Proof of payment may generally be provided either in the form of a receipted and stamped Schedule 1 from IRS Form 2290 or a copy of a completed IRS Form 2290 with a front and back copy of the canceled check used to make the payment. This process is illustrated in the image shown below.

illustration icons represent fleet owners filing with the IRS, receiving proof of payment and then presenting proof back to state DMV

For large carriers with 25 or more vehicles, electronic filing is accomplished using a credit card or other means of electronic payment. When presenting proof of payment, the taxpayer must have the original electronic receipt or a copy of the receipt and a credit card or other bank statement showing evidence of the transaction.

In the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), Congress took action to enhance HVUT enforcement through several provisions:

Due to these provisions, the procedures for paying the HVUT will be changing in the coming years. How that process might ultimately look is presented in the final module of this training course


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Page last modified on November 7, 2014.
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