What Is HVUT (Heavy Vehicle Use Tax)? A Plain-English Guide
HVUT shows up on every trucker's calendar but rarely gets explained simply. Here it is.
Quick answer
HVUT is the Heavy Vehicle Use Tax — a federal tax on highway vehicles with a taxable gross weight of 55,000 lbs or more. You report and pay it once a year on IRS Form 2290, and it funds federal highway programs. It runs $100 to $550 per truck per year.
Who owes it
Anyone who registers a 55,000+ lb highway vehicle in their name — owner-operators, fleets, leasing companies. If you expect to drive 5,000 miles or fewer (7,500 for agricultural), you still file, but as a suspended vehicle with $0 tax.
How much
- 55,000 lbs → $100
- +$22 per 1,000 lbs above 55,000
- Capped at $550 for 75,000 lbs and up (a typical loaded semi)
- Logging vehicles pay reduced rates
When
The tax period runs July 1 to June 30. For trucks in use during July, HVUT is due August 31. A truck first used later in the year is due the last day of the following month, with the tax prorated.
Why it matters beyond the tax
The real leverage is the stamped Schedule 1 you receive — your state requires it to register the truck. Miss HVUT and you don't just owe a penalty; you can't get plates.
Federal vs state — don't confuse them
HVUT is federal only. Your state's registration fees, IFTA fuel tax, and any weight-distance taxes are separate. Paying HVUT doesn't cover them, and paying them doesn't cover HVUT.
See your exact HVUT in seconds with the Form 2290 calculator, or ask the AI assistant about your specific truck.