What You Should Know About Highway Use Taxes | Joe Morten & Son

The Heavy Vehicle Use Tax is a fee assessed annually by the Internal Revenue Service (IRS)
on vehicles (including class 8 trucks) operating on public highways at registered gross weights equal to or exceeding 55,000 pounds*. The gross taxable weight of a vehicle is determined by adding:

• the actual unloaded weight of the vehicle fully equipped for service,

• the actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used  in combination with the vehicle, and

• the weight of the maximum load customarily carried on the vehicle and on any trailers or

  semitrailers customarily used in combination with the vehicle.

These taxes currently have a maximum of $550 per year and are used for highway construction and maintenance. Payment for the Heavy Vehicle Use Tax is conducted by submitting IRS form 2290. 

If a vehicle is expected to is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a 2290 must be filed but can be filed as suspended for that particular vehicle.  If a vehicle is classified as suspended there is no fee for that vehicle.  However, if it is found that the vehicle exceeded the mileage allowed for a suspended vehicle, the tax must then be paid. The schedule1 receipt (stamped by the IRS) must be provided to the state to license or renew the license for the truck(s). For more information, go to https://www.irs.gov/forms-pubs/about-form-2290

The deadline for submitting this form is August 31, 2023.

*Source: U.S. Department of Transportation Federal Highway Administration

1. Mail form 2290 (https://www.irs.gov/pub/irs-pdf/f2290.pdf) to the IRS (the address is on the form). The IRS will mail the Schedule 1 receipt to you to use for your truck license renewal. Keep a copy of the form that you mail in with your payment.

2. Go directly to an IRS office with your completed form to pay. All offices require an appointment.Call 1-844-545-5640 and schedule your appointment after you have confirmed that the location nearest you accepts 2290 payments. You can look up offices in your area online https://apps.irs.gov/app/office-locator/. Keep your Schedule 1 receipt for your truck license renewal.

3. Go online and select a 2290 e-provider through the IRS website: https://www.irs.gov/e-file-providers/2290-mef-providers. Each e-provider will charge a fee for its service. Print your Schedule 1 receipt for your truck license renewal.