Federal Heavy Vehicle Use Tax

Federal Heavy Vehicle Use Tax (FHVUT) is a tax levied by the federal government and paid to the Internal Revenue Service (IRS) on heavy motor vehicles. A vehicle is subject to the FHVUT if it meets all of the following conditions:

  1. It is a motor vehicle used upon the public highways
  2. It is required to be registered for highway use
  3. It has a declared gross weight of 55,000 pounds or more

Proof of payment is required on vehicles subject to the tax in all of these cases:

Acceptable Forms of Proof of Payment:

IRS Rules:  

Submitting FHVUT Payments

Internal Revenue Service

PO Box 804525

Cincinnati, Ohio 45280-4525

Fleet Information

There are two types of fleets: Regular and Permanent.

Vehicle owners with five or more vehicles registered in the exact same name format can apply for a fleet identification number. The benefit of registering vehicles in a fleet is that the registered owner receives one renewal notice (fleet billing), for all of the vehicles in the fleet. Fleet owners may choose the month of expiration. 

Regular Fleets

Permanent Fleets