Heavy Tax
File & Pay Your HVUT Online
What Is the Heavy Tax?
The Heavy Tax is a common term for the Heavy Vehicle Use Tax (HVUT) - a federal excise tax that the IRS collects from owners of highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This tax is reported and paid each year using IRS Form 2290, and the revenue goes to the Highway Trust Fund to pay for road construction, maintenance, and bridge repairs across the country.
Every truck owner, fleet operator, and business entity that operates qualifying heavy vehicles on public highways must file Form 2290 and pay the Heavy Tax annually. After the IRS accepts your return, they issue a stamped Schedule 1 - your official proof of payment that most states require for vehicle registration and renewal.
Who Must Pay the Heavy Tax?
You are responsible for paying the Heavy Tax if you own or operate any highway vehicle with a taxable gross weight of 55,000 pounds or more. This includes semi-trucks, tractor- trailers, heavy-duty tow trucks, box trucks with heavy payloads, and commercial buses. The requirement applies regardless of whether the vehicle is used for commercial or personal purposes.
Vehicles expected to travel fewer than 5,000 miles during the tax period (7,500 for agricultural vehicles) must still be reported on Form 2290 as suspended vehicles. No tax is due on suspended vehicles, but filing is required to obtain a Schedule 1.
Heavy Tax Rates by 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 maximum annual tax
The tax is prorated for vehicles placed in service after July. Logging vehicles qualify for a reduced rate at 75% of the standard amount.
Heavy Tax Deadlines and Penalties
The tax period runs July 1 through June 30. The annual filing deadline is August 31. Late filing triggers a penalty of 4.5% of the tax due per month (up to 5 months), a late-payment penalty of 0.5% per month, plus interest on the unpaid balance.
Pay Your Heavy Tax Online with FreewayTax
- Create your free account at FreewayTax.com.
- Enter your EIN and business details.
- Add your vehicles - VIN, weight, and first-use month.
- Choose your payment method - EFW or EFTPS.
- Submit and get your Schedule 1 in minutes.
FreewayTax also supports 2290 amendments and VIN corrections.
Frequently Asked Questions About the Heavy Tax
What is the Heavy Tax?
The Heavy Tax is the federal HVUT on vehicles weighing 55,000 pounds or more. It is filed using IRS Form 2290 and funds road infrastructure through the Highway Trust Fund.
How much is the Heavy Tax for my truck?
The tax ranges from $100 (55,000 lbs) to $550 (75,000+ lbs), increasing by $22 per 1,000 pounds. The tax is prorated for vehicles placed in service after July.
Can I pay the Heavy Tax online?
Yes. FreewayTax is an IRS-authorized e-file provider. File your Form 2290 online and receive your stamped Schedule 1 in minutes. Visit FreewayTax.com to get started.
What if I do not pay the Heavy Tax on time?
The IRS charges late-filing and late-payment penalties plus interest. You also cannot get a stamped Schedule 1, which means you cannot register your vehicle with the DMV.
