Frequently Asked Questions?
-
Form 2290 is a tax form used to report and pay the federal highway use tax, also known as the Heavy Vehicle Use Tax (HVUT), for heavy vehicles weighing 55,000 pounds or more.
-
Anyone who owns or operates a heavy vehicle weighing 55,000 pounds or more on public highways is required to file Form 2290 and pay the HVUT.
-
Form 2290 is due by August 31st of each year for vehicles that were first used on public highways during the previous tax year. For example, the 2022-2023 tax year's Form 2290 is due by August 31, 2022.
-
The HVUT is calculated based on the taxable gross weight of the vehicle and the first use month. The tax rate for most heavy vehicles is $100 plus an additional amount based on the vehicle's weight. The tax rate for logging vehicles is $75.
-
Failure to file Form 2290 or pay the HVUT on time can result in penalties and interest. The penalty for late filing is 4.5% of the total tax amount due, and the penalty for late payment is 0.5% of the total tax amount due per month.
-
Yes, if you sell or transfer your vehicle during the tax year, you may be eligible for a partial refund of the HVUT. You must file Form 8849, Schedule 6, to claim the refund.

