Glossary · Operating Authority & Compliance
HVUT (Form 2290) (HVUT).
Heavy Vehicle Use Tax — annual federal tax on commercial vehicles over 55,000 lbs GVWR, filed via IRS Form 2290; required for IRP registration.
What it is
HVUT — Heavy Vehicle Use Tax — is the annual federal tax administered by the IRS on commercial vehicles with a taxable gross weight of 55,000 lbs or more. It is filed on IRS Form 2290 by August 31 each year, covering the tax period running July 1 through June 30.
The tax structure is tiered: $100 for vehicles at exactly 55,000 lbs, plus $22 per additional 1,000 lbs, capped at a maximum of $550 for vehicles at 75,000 lbs or above. Proof of HVUT payment — the IRS-stamped Schedule 1 — is required to register a vehicle under IRP with the state. Without it, the state will not issue or renew apportioned plates.
E-filing is mandatory for fleets of 25 or more vehicles and optional but recommended for smaller operations because the stamped Schedule 1 comes back faster. Failure to file or pay results in penalties plus an IRP registration block, which compounds quickly when renewal season hits.
Why it matters for trucking finance
HVUT non-payment blocks IRP registration, which blocks legal interstate operation — a direct revenue-stopper. The IRS-stamped Schedule 1 is one of the documents lenders sometimes ask for as proof of compliance and operational status.
For owner-operators with multiple trucks, the HVUT timing — a single annual lump sum — is a meaningful budget line. Some carriers pre-fund this in a working capital line so the August 31 deadline doesn't hit operating cash flow at the wrong moment.
Related terms
- IRP — Reciprocal apportioned-registration agreement among US states and Canadian provinces for commercial vehicles operating across jurisdictions.
- IFTA — Reciprocal fuel-tax agreement among US states and Canadian provinces consolidating fuel-tax reporting for interstate commercial vehicles.
- DOT Number (USDOT) — USDOT-issued registration number identifying any vehicle subject to federal safety oversight, including private and for-hire carriers.
- MC Number (MC#) — Federal operating authority number issued by FMCSA that identifies for-hire interstate motor carriers and brokers.
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