# Form 2290 HVUT Complete Guide

> IRS Heavy Vehicle Use Tax filing for trucks 55,000+ lbs - Schedule 1 explained.

Source: <https://www.fasttruckingcompliance.com/guides/form-2290-hvut-complete-guide>
Publisher: Fast Trucking Compliance
License: All rights reserved. Citations welcome with attribution and a link back to the source.

## Key takeaways

- Form 2290 is the IRS Heavy Vehicle Use Tax for trucks 55,000 lbs gross or higher.
- Tax year runs July 1 – June 30; filing due by August 31 each year.
- Tax rate: $100 + $22 per 1,000 lbs over 55,000 (max $550 for 75,000+ lbs).
- Schedule 1 stamped copy is required for IRP/state plate renewal.
- E-file is mandatory for fleets of 25+ vehicles.

## Topics covered

- Form 2290
- HVUT
- 26 USC 4481
- Schedule 1
- IRS e-file

## Read the full article

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