HVUT (Form 2290): The Heavy Highway Vehicle Use Tax, filed on IRS Form 2290, is an annual federal tax on highway vehicles with a taxable gross weight of 55,000 pounds or more.
Why it matters to owner operators
You file it each year for qualifying trucks and need the stamped Schedule 1 as proof for registration. The deadline is tied to the month the truck is first used.
Example
An owner operator files Form 2290 for the year and receives a stamped Schedule 1 to bring to the registration office.
Related terms
Compliance & Safety: Getting set up and staying compliant keeps your truck earning. We help new carriers with broker setup packets and certificates of insurance. Talk to our dispatch team or browse the full trucking glossary.
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