Heavy Highway Tax
File Form 2290 Online
What Is the Heavy Highway Tax?
The Heavy Highway Tax is the common name for the Heavy Highway Vehicle Use Tax (HVUT) - a federal excise tax that applies to motor vehicles with a taxable gross weight of 55,000 pounds or more operating on public highways in the United States. This tax is reported and paid annually using IRS Form 2290.
Heavy trucks and buses cause significantly more wear on roads compared to passenger vehicles. The Heavy Highway Tax ensures that owners and operators of these vehicles contribute to the Highway Trust Fund, the federal fund responsible for financing road construction, bridge repairs, and highway safety programs nationwide.
Who Pays the Heavy Highway Tax?
You must pay the Heavy Highway Tax if you own or operate any highway motor vehicle with a taxable gross weight of 55,000 pounds or more. This includes semi-trucks, truck tractors, straight trucks, heavy-duty tow trucks, and commercial buses. The requirement applies to individuals, owner-operators, LLCs, corporations, partnerships, and all other business entities.
The taxable gross weight is the total of the vehicle's unloaded weight, the unloaded weight of trailers typically used with the vehicle, and the maximum load the combination is designed to carry. Even if your vehicle travels fewer than 5,000 miles during the tax period (7,500 for agricultural vehicles), you must still file Form 2290 to report it as a suspended vehicle.
Heavy Highway Tax Rates
The Heavy Highway Tax is calculated based on your vehicle's taxable gross weight:
- 55,000 lbs: $100 per year
- Each additional 1,000 lbs: Add $22
- 60,000 lbs: $210 per year
- 65,000 lbs: $320 per year
- 70,000 lbs: $430 per year
- 75,000+ lbs: $550 per year (maximum)
Logging vehicles are taxed at a reduced rate of 75% of the standard amount. For vehicles placed in service after July, the tax is prorated for the remaining months in the period.
Heavy Highway Tax Deadlines
The tax period runs from July 1 through June 30 each year. The filing deadline is August 31 for vehicles already in use at the start of the period. If August 31 falls on a weekend or holiday, the deadline extends to the next business day.
For vehicles first used on public highways after July, you must file by the last day of the month following the first-use month. Filing late results in penalties of 4.5% of the tax due per month for late filing and 0.5% per month for late payment, plus interest.
How to Pay the Heavy Highway Tax Online
FreewayTax makes paying your Heavy Highway Tax fast and simple:
- Create your free account at FreewayTax.com.
- Enter your business details and EIN.
- Add your vehicles - VIN, weight category, and first-use month.
- Choose your payment method - EFW or EFTPS.
- Submit and get your Schedule 1 in minutes.
Frequently Asked Questions About the Heavy Highway Tax
What is the Heavy Highway Tax?
The Heavy Highway Tax is a federal excise tax on vehicles weighing 55,000 pounds or more that use public highways. It is filed annually using IRS Form 2290, and the revenue supports the Highway Trust Fund.
How much is the Heavy Highway Tax?
The tax ranges from $100 for vehicles at 55,000 pounds to $550 for vehicles at 75,000 pounds or more. The rate increases by $22 per additional 1,000 pounds of weight.
Where does the Heavy Highway Tax money go?
All revenue from the Heavy Highway Tax goes to the federal Highway Trust Fund, which pays for road construction, maintenance, bridge repairs, and highway safety improvements.
What happens if I do not pay the Heavy Highway Tax?
Failure to file results in penalties and interest charges from the IRS. You also cannot receive a stamped Schedule 1, which is required by most states for vehicle registration and renewal.
