HVUT Roles and Responsibilities

Multiple Federal and State Agencies take up the assigned responsibilities along with the HVUT Tax Payer to ensure things are in place. The key agencies involved are:

Internal Revenue Service (IRS)

IRS is the Federal Government agency responsible for collection of taxes and enforcement of the Internal Revenue Codes. The HVUT Form 2290 return filing is done to the IRS and they provide the proof of payment (Schedule 1). This proof of payment provided by the IRS can be used by the trucker at the Department of Motor Vehicle (DMV) to get the new or renew the vehicle tag.

State Agency

States are required to obtain proof of payment when registering heavy trucks that are subject to the tax. The Governor of each state should certify HVUT compliance prior to July 1 of each year. In doing so, the Governor or his designee must submit a letter certifying that the state is obtaining proof of payment as a condition of registering heavy trucks subject to the HVUT.

Federal Highway Administration (FHWA)

They periodically review the state's procedures for complying with HVUT requirements which includes inspection of registration records and other supporting documentation. The division offices of the FHWA conduct HVUT compliance reviews at least once every three years for each state and state's failure costs withholding of up to 25 percent of the state's Interstate Maintenance Funds. So, it is the responsibility of the states to ensure HVUT compliance.

The IRS, FHWA, state and local agents work collaboratively in conducting HVUT compliance reviews and enhancing the trucker tax enforcement in the nation.

HVUT is the annual tax assessed on heavy vehicles that operate on public highways and the taxable gross weight is equalto or more than 55,000 pounds. For vehicles over 75,000 pound, the maximum HVUT is $550 per year. Bureau of Motor Vehicles (BMV) requires the proof of payment of HVUT each year and the non-compliance leads to penalty. The tax period for HVUT begins on July 1 every year and ends on June 30 the next year.

Who is required to pay HVUT?

if a taxable highway motor vehicle is registered in your name at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more and it is expected to exceed the mileage above 5000 miles (7500 miles for Agricultural & Logging vehicles), the business is required to pay the HVUT to IRS.
If the business plans to drive less than 5000 miles (7500 miles for Agricultural & Logging vehicles) in the tax period, they can file the vehicle as Tax-Suspended vehicle and no tax will have to be paid. However, filing for Tax-Suspended vehicle is mandatory.

What is Taxable Gross Weight of a vehicle?

The Gross Taxable Vehicle Weight can be determined by adding together the actual unloaded weight of the vehicle, trailer, and semi-trailor with the weight of the maximum load generally carried on the vehicle.

What is the penalty for not filing HVUT?

The IRS may impose Penalties for multiple reasons on Form 2290 filing. Penalties will be estimated if you fail to file HVUT returns or pay taxes within the due dates. HVUT Penalties may also be imposed if there are any false or fraudulent returns. These penalties are also in addition to the interest charged on late payments.
Penalties for late filing or late payment of HVUT may not be imposed for a valid reason. If you file after the HVUT due date, you need to attach an explanation with the return for the delay.