What is Heavy Vehicle Use Tax (HVUT)?

Why E-file Heavy Vehicle Use Tax (HVUT) Form 2290?

It’s the law! In order to renew the registration of your heavy vehicle with the DMV, you need to e-file the HVUT Form 2290 with the IRS and receive a Stamped Schedule 1 as proof of filing.

What Is A Heavy Vehicle Use Tax (HVUT) Exemption?

Some vehicles are exempt from HVUT, such as suspended vehicles. The following are the criteria for suspended vehicle:

  • Commercial heavy vehicles that travel less than 5,000 miles each year.
  • Agricultural vehicles that travel less than 7,500 miles each year.
  • Vehicles that aren’t considered highway motor vehicles, like mobile machinery for non-transportation functions and vehicles designed specifically for off-highway transportation.

What Are The Penalties For Not E-File Form 2290 Heavy Vehicle Use Tax (HVUT)?

The penalty if you do not e-file Form 2290 by the deadline is equal to 4.5% of the total tax due. This amount is assessed on a monthly basis for up to five months. Those who choose not to pay their HVUT also face an additional monthly 0.5% of the tax due penalty.

Additional interest charges of 0.54% per month accrue as well. Within 5 months of not paying the HVUT, the HVUT liability that was original $550 will be over $700. In addition to the monetary federal penalties, states suspend the registrations of vehicles that don’t have proof of HVUT payment. So not only will the taxpayer owe more money, they will also be unable to renew their registrations, so they will be off the road. Evading HVUT or Form 2290 penalties can be as severe as fines and incarceration.