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Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.

Heavy Vehicle Use Tax (HVUT) 2290 for 2024

The Heavy Vehicle Use Tax (HVUT) is a type of tax levied on heavy motor vehicles with a registered gross weight of or more than 55,000 pounds that operate on public highways.

Form 2290 is primarily used by truck owners and operators and trucking companies that own or lease heavy highway vehicles.

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Heavy Vehicle Tax

How is HVUT calculated?

The HVUT is calculated based on the following factors:
  • First Use Month: The HVUT is calculated based on the first used month of the vehicle during the tax year. The current tax period for heavy highway vehicles begins on July 1, 2024, and ends on June 30, 2025.
  • The taxable gross weight of the vehicle, which is the total of:
    • The actual unloaded weight of the vehicle (empty weight of the vehicle) that is fully equipped for service.
    • The actual unloaded weight of any trailers or semitrailers fully equipped for service that are to be used in combination with the vehicle.
    • The weight of the maximum load typically carried on the vehicle and on any trailers or semitrailers typically used in combination with the vehicle.
  • Additionally, the weight declared for registering a vehicle in a state may affect the taxable gross weight used to calculate the tax.