2290 Heavy Highway Use Tax



The Code of Federal Regulations requires that each state requires proof of payment of the federal heavy vehicle use tax (HVUT) (form 2290) as a condition of issuing a registration for vehicles with a declared gross weight of 55,000 pounds or more.  The IRS mails a tax form to be used when filing your 2290 tax.  If you do not receive a form, do NOT consider yourself exempt from reporting.  Every power unit that exceeds a GVW (registered) of 54999# must be reported.  The IRS accepts payment through the mail or by hand delivery.  Annual payments range from $100.00 per power unit at 55,000 GVW to $550.00 per power unit over 75,000 GVW. The 2290 tax form will give you the appropriate fees according to the GVW of your power unit.  In every case, you will need to show evidence of payment of your 2290 tax before you will be allowed to register or renew a qualified vehicle.  

The Federal Highway Use Tax (HVUT) (Form 2290) is due and must be filed no later than August 31 of each year.  Beginning with the 2005/2006 payment (due to the IRS no later than 8/31/05) you will be required to pay the balance in full as the IRS no longer offers installment payments.

When you purchase a new power unit (55,000 GVW or more), you must file and pay your 2290 tax by the end of the month following the date of the purchase.  EXAMPLE: If you purchase a new truck over 55,000 GVW on August 15, the 2290 tax is due by September 30.

 If you are already set up for TCS to process this for you, you should receive your invoice from us before the end of July.  If you are not set up for TCS to process your 2290 tax payments and would like to be, please contact our office.  If you prefer to file your own 2290 tax, a link to the form is located on our Forms Page.


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