Heavy Vehicle Use Tax

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:

• For transfers over 60 days since the purchase date
• Renewing the vehicle registration
• Purchasing monthly gross weight
• When increasing the declared gross weight makes the vehicle subject to FHVUT, or puts the vehicle into a higher taxable category

Acceptable Forms of Proof of Payment:

• A copy of a Form 2290 (Schedule 1) that is stamped by the IRS including the  date received for the current tax period
• A copy of a Form 2290 (Schedule 1) that has the IRS e-file watermark including the date received

IRS Rules:  

• The main name on Form 2290 (Schedule 1) must match a legal or registered owner of a vehicle.
• Form 2290 (Schedule 1) and the vehicle record do not need to have matching business types (Inc., Co, LLC, and Corp).
• A customer may use a Doing Business As (DBA) on a vehicle record that matches their Form 2290 (Schedule 1).

Submitting FHVUT Payments

• Taxpayers may e-file at www.eftps.gov or mail Form 2290 (Schedule 1) to the IRS.  For FHVUT payment and or questions: 1-800-829-1040

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

• Five or more vehicles all recorded in exact name agreement (letter for letter and space for space)
• Customers may purchase monthly gross weight for qualifying vehicles
• Receive regular registration certificates and tabs
• Allows Wheeled All-Terrain Vehicles (WATV) in a regular fleet

Permanent Fleets

• Fifty or more vehicles all recorded in exact name agreement (letter for letter and space for space)
• The customer purchases a full year of gross weight for a qualifying vehicle (vehicles with a gross weight license of 14,000 pounds or more), but the customer may increase the weight throughout the year.
• Non-expiring Permanent Fleet Tabs in lieu of month and year tabs
• Registration certificates show “PERM” in the REG-EXP field and the comment field includes the message “Permanent Fleet Vehicle Check Vehicle Database Record For Actual Expiration Date”
• Registrations print only in the following circumstances:
  1. Adding a vehicle to a fleet there are changes to the vehicle
  2. If the driver is subject to the federal drug program requirements
  3. Issuing new plates