HVUT - Truck Dispatcher Training


HVUT is an annual federal highway use tax paid to the federal Internal Revenue Service (IRS) on vehicles operating on public highways at a gross weight of 55,000 lbs. and greater. The federal government distributes revenues back to the states for highway construction and maintenance projects.​

For vehicles exempted from the heavy vehicle use tax payment by the IRS, a statement of exemption must be submitted by the carrier with their registration renewal.

A carrier must send a copy of the IRS form 2290 showing their request for suspension from the HVUT payment with their registration renewal for vehicles that qualify for suspension.

When sending proof of payment to DMV, it may be:

A copy of HVUT Return Form 2290 Schedule 1 stamped PAID or RECEIVED by the IRS with a received date.

The full HVUT Return Form 2290 (include pages: Heavy Highway Vehicle Use Tax Return, Tax Computation, Schedule 1, Consent to Disclosure of Tax Information, and the Payment Voucher pages) without the IRS PAID or RECEIVED stamp but accompanied by a canceled check (copy of both sides). This is only acceptable if the check is for the amount shown on the HVUT Return Form 2290.

If HVUT is paid electronically, submit either:

A copy of the electronic receipt of the Heavy Vehicle Use Tax Schedule 1 showing the dated e-file watermark; or

A copy of the IRS payment confirmation screen with a copy of the Heavy Vehicle Use Tax showing fees paid per vehicle filed
Note: EFTPS (Electronic Federal Tax Payment System) will appear in the heading of this electronic payment screen.


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