Federal Heavy Vehicle Use Tax (HVUT)

The Federal Heavy Vehicle Use Tax (HVUT) is required and administered by the Internal Revenue Service (IRS). Federal law requires proof that the HVUT tax was paid when you register a vehicle that has a combination or loaded gross vehicle weight of 55,000 pounds or more.

Read about the HVUT at the web site of the US Internal Revenue Service, or call the IRS at 1-800-829-1040.

What are acceptable proofs of HVUT payment?

Acceptable proof of HVUT payment can be any one of the following

  • a copy of Internal Revenue Service (IRS) Schedule I (Form 2290) stamped "received" by the IRS 1
  • a copy of IRS Schedule I (Form 2290), without the receipt stamp, and proof of payment 2
  • IRS Schedule 1 (Form 2290) received back from the IRS that displays the "IRS e-file" logo and the "Received date displayed as MM/DD/YYYY" 3
  • 1. The form must list the vehicle identification number or numbers and list the category in which the tax was paid. The list of vehicle identification numbers and category is not required if tax was paid on more than 21 vehicles.
  • 2. Proof of payment is a copy of the front and back of the cancelled check used to pay the HVUT.
  • 3. This is acceptable proof if the if the tax was paid electronically.