. HVUT 2290 for 2025 - Heavy Vehicle Use Tax 2290

IRS Form 2290 for the 2025-26 tax season is now open. Start eFile 2290

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Heavy Vehicle Use Tax (HVUT) 2290 for 2025

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, 2025, and ends on June 30, 2026.

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.

  • Distance Driven: Heavy motor vehicles driven on public highways for 5,000 miles or less and agricultural vehicles driven for 7,500 miles or less are not required to pay HVUT.
  • Vehicle Category: Certain vehicle categories are exempt from the HVUT. These can include vehicles not considered highway motor vehicles, qualified blood collector vehicles, vehicles operated by government, etc. Additionally, logging vehicles receive a 25% tax reduction.
Gross Taxable Weight Heavy Vehicle Use Tax Rates
Below 55,000 lbs No tax
55,000–75,000 lbs $100 plus $22 per 1,000 pounds over 55,000 lbs
Over 75,000 lbs $550
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HVUT Tax Calculator

Calculate your Estimated 2290 Tax

How to e-File your HVUT with EZ2290

Step 1: Select the tax year for which you are filing

Step 2: Select the ‘Month First Used’

Step 3: Select the Vehicle Category

Step 4: Fill in the vehicle details and save the information

Step 5: You will see the Tax Due on the right side of the screen.