The Heavy Vehicle Use Tax (HVUT) is a federal tax collected by the IRS on heavy trucks, and it is due at the end of August each year. It is a flat tax based on the weight of your rig. When August 31 falls on a weekend or a federal holiday, the filing deadline moves to the next business day the government is open. If you’re new to the trucking industry, here is what you need to know about who owes it, who is excepted, and how to file.
From https://www.fhwa.dot.gov/policyinformation/hvut/mod1/whatishvut.cfm
There are a few exceptions to this tax.
- Government vehicles, including federal, state, and local government-owned vehicles, including tribal government rigs
- The American Red Cross
- Non-profit emergency vehicles, including volunteer ambulances, rescue squads, and fire trucks
- Mass transportation vehicles.
The Policy and Governmental Affairs Office of Highway Policy Information link also lists a few other private exceptions
- Commercial vehicles that travel less than 5,000 miles per year
- Agriculture vehicles that travel less than 7,500 miles annually
- Non-highway vehicles, such as mobile machinery, vehicles designed for off-highway transportation, and non-transportation trailers and semi-trailers.
- Qualified blood collector vehicles used by qualified blood collector organizations.*
*From https://www.fhwa.dot.gov/policyinformation/hvut/mod1/whatishvut.cfm
But if your rig has an IFTA tag, you probably have to pay the HVUT.
Form 2290: How to File and Pay the HVUT
It’s possible to e-file the Form 2290. You can start at the IRS page for the E-File Form 2290. All the steps are there.
When Is the HVUT Due?
The HVUT deadline is the last day of August — August 31 — for each annual tax period. If August 31 falls on a Saturday, Sunday, or a federal holiday, the filing deadline moves to the next business day. That single rule sets every year’s date:
- 2025: August 31 fell on a Sunday and September 1 was Labor Day, so the deadline moved to Tuesday, September 2, 2025.
- 2026: August 31 is a Monday and a regular business day, so the deadline is Monday, August 31, 2026.
- 2027: August 31 is a Tuesday and a regular business day, so the deadline is Tuesday, August 31, 2027.
The deadline moves when August 31 is not a business day. Here is how that played out in 2025:
When was the HVUT due in 2025?
Not in August.
The last day of August is on Sunday, August 31, 2025.
So it’s due the next day. No big deal.
Except the next day is September 1, 2025 – a Monday. Labor Day, in fact. So the US Government is closed.
So for 2025, HVUT Was Due on September 2, 2025
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HVUT and Form 2290: Frequently Asked Questions
What is the HVUT?
The Heavy Vehicle Use Tax (HVUT) is a federal tax collected by the IRS on heavy vehicles. It is a flat tax based on the weight of your rig, and it is reported and paid on IRS Form 2290. If your rig carries an IFTA tag, you most likely owe the HVUT.
When is Form 2290 due?
Form 2290 is due at the end of August, on August 31. If August 31 falls on a Saturday, Sunday, or a federal holiday, the deadline moves to the next business day the government is open. In 2025 that pushed the deadline to September 2, because August 31 was a Sunday and September 1 was Labor Day.
Who is exempt from the HVUT?
Exempt vehicles include federal, state, local, and tribal government vehicles, the American Red Cross, non-profit emergency vehicles such as volunteer ambulances, rescue squads, and fire trucks, and mass transportation vehicles. Commercial vehicles that travel less than 5,000 miles per year, agricultural vehicles that travel less than 7,500 miles per year, non-highway vehicles such as mobile machinery, and qualified blood collector vehicles are also excepted.
Can I e-file Form 2290?
Yes. You can e-file Form 2290 through the IRS E-File Form 2290 page, which lays out all of the steps. E-filing is the fastest way to meet the August 31 deadline.
Do I owe the HVUT if my truck has an IFTA tag?
Most likely, yes. If your rig has an IFTA tag, you probably have to pay the Heavy Vehicle Use Tax. Check the exception list first, because a handful of vehicle types and low-mileage operations are excepted.
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