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The Electronic IRS HVUT System

An enforcement benefit of the electronic filing process mandated by SAFETEA-LU – once the system becomes fully operational – is that it could store vehicle identification number (VIN) level information for later use by IRS agents conducting audits, state agents checking for proof of payment, and FHWA staff conducting compliance reviews. The figure shown below demonstrates what the HVUT automated payment process might ultimately look like.

Note that the IRS is currently working with the American Association of Motor Vehicle Administrators, the U.S. DOT, and ITS America to design this system. At the present time, the electronic verification database is not yet operational.

Illustration icons represent large fleet owners filing with the IRS electronically via an authorized tax service provider, while small fleet operators continue to file paper copies. The IRS checks filings and provides proof of payment back to state DMVs that now receive vehicle registrations online and provide registration information to the IRS, fully automating the process to check payment status.

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