Form 2290 – Heavy Use Tax
The heavy use tax or HUT is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding 55,000 pounds. The gross taxable weight of a vehicle is determined by adding:
- the actual unloaded weight of the vehicle fully equipped for service
- the actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
- the weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle
What are the Rates for Heavy Use Tax?
|Gross Taxable Weight||Heavy Use Tax Rates|
|Below 55,000 lbs||No Tax|
|From 55,000 to 75,000 lbs||$100, plus $22 per 1,000 pounds over 55,000 pounds|
|Over 75,000 lbs||$550 per year|
What Groups Receive Exemptions from HUT?
- The Federal Government
- State or local governments, including the District of Columbia
- The American Red Cross
- Nonprofit volunteer fire departments, ambulance associations or rescue squads
- Indian tribal governments (for vehicles used in essential tribal government functions)
- Mass transportation authorities
Which Vehicles Have Exemptions from HUT?
- Commercial vehicles traveling fewer than 5,000 miles annually
- Agriculture vehicles traveling fewer than 7,500 miles annually
- Vehicle not considered highway motor vehicles — e.g., mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
- Qualified blood collector vehicles used by qualified blood collector organizations
What information is required to complete IRS Form 2290?
To file heavy vehicle use tax 2290 online, you need the details of your business, including your business name, address (a sole proprietor can use their legal name and address), EIN (Employer Identification Number), and the details of an authorized signatory. You will also need your vehicle details, including the VIN (Vehicle Identification Number) and the gross taxable weight.
DOT Operating Authority will help you file your Form 2290 easy and fast. Call us at 1-888-669-4383 or use our online form submission service and submit your form online!