Heavy Vehicle Use Tax Due August 31

The Heavy Vehicle Use Tax (HVUT) is due August 31 on any heavy-duty truck in operation on U.S. highways during the month of July. HVUT is an annual federal tax that applies to any vehicle with a gross weight rating of 55,000 lbs. or more, including the truck, trailer(s), and cargo. HVUT is calculated on an annual basis, this year running from July 1, 2024 through June 30, 2025.

Carriers may file HVUT form 2290 online or by mail or let our partner American Truck Business Services do the filing for you. Learn more about Form 2290 or get tax help from ATBS here https://www.atbs.com/post/heavy-highway-vehicle-use-tax.

Form 2290 must reflect data based on the first month that a vehicle is used on public highways, not necessarily when it is registered. If the vehicle is first used in July, a carrier can file anytime between July 1 and August 31. If the first use is August or later, the tax will be prorated for the first year. Simply file by the last day of the following month.

Penalties and interest apply to missed deadlines. What starts as a $550 fee can quickly grow into hundreds more. A truck may also be placed out of service if the driver can't present a stamped Schedule 1 to a roadside inspector showing the tax was paid by the deadline. A copy of this document should be kept with each vehicle. Filing HVUT on time protects single-truck operators or companies from penalties and downtime, ensures compliance and helps every operation stay organized for audits and record keeping.

The IRS does not accept partial payments on Form 2290. A carrier who sells or stops operating a truck for which they have already paid HVUT can request a partial refund by filing Form 8849 and Schedule 6.