What Happens If You Don't Pay Heavy Vehicle Use Tax (HVUT)? 

Consequences and Resolution Options

If you own a vehicle over 55,000 pounds, you must file and pay the heavy vehicle use tax (HVUT). The funds from the HVUT support the Federal Highway Trust Fund, and if you don't pay this excise tax, your state will not let you register your vehicle. 

To ensure you can register your vehicle and to avoid penalties and collection actions, use TaxCure to find a tax pro who can help you deal with HVUT taxes and penalties, or keep reading to learn more. This post outlines what happens if you don't file or pay the HVUT. Then, it explains who needs to pay the tax, how to file, and resolution options if you get behind.

Key takeaways

• HVUT - Tax on highway vehicles weighing over 55,000 pounds.
• Rate - Between $100 and $550 per vehicle per year.
• Filing rules - File Form 2290 after buying a heavy vehicle and every August.
• Consequences of not paying - Penalties and will not be able to register your vehicle with the state.
• Criminal fraud - If committing criminal evasion, may face prison time and penalties.

Consequences of Not Filing or Paying HVUT

You will not be able to register your vehicle with the state if you do not have proof that you paid the HVUT. States are generally very strict about this requirement - if they fail to verify HVUT payments, they risk losing up to 25% of their federal highway funds. 

Without proper registration, you will not legally be able to drive your vehicle, and by extension, you will not be able to operate your business. You must pay the HVUT if you want to avoid business disruptions. 

Additionally, the penalty for not filing is 4.5% of the tax due per month for up to five months. There is also a late payment penalty of 0.5% of the unpaid tax and interest of 0.54% per month. 

Say you owe $500 and you file six months late. You will incur late payment and filing penalties of $25 per month for each of the first five months, a late payment penalty of $5 for the sixth month, and interest of $16.20 over the six-month period. Your $500 bill has now increased to $646.20. When you're dealing with a big fleet, the penalties can be even more significant. 

Additionally, the IRS may issue federal tax liens or levy assets if you don't pay this tax or other federal taxes. 

Can you go to jail for not paying HVUT?

You can face criminal penalties and jail time in cases of criminal evasion. For example, when the owner of a trucking company tried to evade the HVUT by retitling his vehicle multiple times, he received a four-month prison sentence, four months of home confinement, and a $2,000 fine.

What Is the Heavy Highway Vehicle Use Tax (HVUT)?

The HVUT is a federal tax on-highway vehicles that weigh 55,000 pounds or more. The tax is $100 plus $22 per 1,000 pounds for all vehicles over 55,000 pounds, or a flat tax of $550 for vehicles over 75,000 pounds. 

The tax generally applies to semis, truck tractors, and buses. It typically does not affect vans, pickups, panel trucks, and similar trucks. You may need to deal with the HVUT if you own a fleet of trucks, are an independent truck driver, or lease heavy trucks.

For example, if you buy a tractor-trailer with a weight of 57,000, the tax is $144. That's the base fee of $100 plus $44 for the extra 2,000 pounds. 

How do you calculate vehicle weight for the HVUT?

The weight should include the unloaded weight of the vehicle, the unloaded weight of any trailers normally used with the vehicle, and the weight of the maximum load usually carried on the vehicle and its trailers. 

Who Must File and Pay HVUT?

You must file and pay HVUT if you plan to drive a heavy vehicle (55,000 pounds or more) on U.S. highways and the vehicle is registered in your name under state, District of Columbia, Canadian, or Mexican law. This includes businesses that own fleets of heavy trucks as well as owner-operators who own just a single truck.

If the vehicle is registered in the name of the owner and another person, the owner must file and pay the tax. If a vehicle is operated under a dealer's tax, license, or permit, it should be registered under the dealer's name, and by extension, the dealer should pay the tax. 

HVUT Exemptions

The following groups are exempt from paying the HVUT:

• The federal government
• State or local governments
• The American Red Cross
• Nonprofit volunteer fire departments, ambulance associations, and rescue squads
• Indian tribal governments (for vehicles used in essential tribal government functions)
• Mass transportation authorities

The following types of vehicles are also exempt:

• Commercial vehicles traveling fewer than 5,000 miles annually
• Agriculture vehicles traveling fewer than 7,500 miles annually
• Vehicles not normally used on the highway — for example, mobile machinery for non-transportation functions, vehicles specifically designed for off-highway transportation, and non-transportation trailers and semi-trailers
• Qualified blood collector vehicles used by qualified blood collector organizations

If you qualify for an exemption, you may still need to file the HVUT form with the IRS and note the exemption, or you may need to notify the Department of Motor Vehicles in your local area. 

What if I claim an HVUT exemption based on low mileage?

If you have an exemption due to low mileage, you must file Form 2290 and note the exemption. Then, if you end up going over the mileage during the tax period, you must amend and pay the tax accordingly.

How can I figure out if I need to pay the HVUT?

The IRS has an online tool to help taxpayers determine if they need to pay the HVUT. It guides you through a series of questions, and then, it tells you if you need to file Form 2290 and how much tax you owe. If relevant, it may also let you know if you need to amend a previously filed Form 2290.

This Interactive Tax Assistant (ITA) asks you which tax period you're inquiring about. Then, it asks why you're using the tool and provides the following options: determine the tax for a full or partial tax period, increase in weight of a vehicle, a suspended vehicle that exceeded its mileage, inquire about credit or refund of a tax period, or to correct the VIN on a previously reported vehicle.

Depending on your initial answers, the tool will ask when you started using the vehicle, how many miles it's used per year, whether it was a replacement vehicle or not, if you bought it from a dealer, and/or when its weight increased. The tool will also ask if you want to figure out if you qualify for an exemption, and if so, it will guide you through those questions. 

Form 2290 Filing and Payment Rules

The filing period runs from July 1 through June 30 every year. If you buy a heavy vehicle, you must file Form 2290 by the last day of the month after you purchased it. Then, if you're still using the vehicle the following July, you must file another report due at the end of August. 

For example, say that you buy a heavy vehicle on July 15, 2025. You must file Form 2290 by the last day of August. If you're still using that vehicle in July 2026, you must file and pay the HVUT by the last day of August 2026 and then continue this process annually until you sell the vehicle. 

If the vehicle is exempt from the tax due to being under the mileage noted above, you still must file a report and note the exemption. If you purchase a vehicle in the middle of the July 1 to June 30 period and the seller already paid the tax for the year, you can claim a credit. The seller can also claim a refund of the tax paid for the period they did not have the vehicle. 

How to file Form 2290

You must e-file if you need to report 25 or more vehicles. Otherwise, you can paper-file, but the IRS urges you to e-file. If you need a stamped Schedule 1 quickly, you should also e-file. You can pay online with a bank account transfer or credit/debit card. If mailing in a payment, you can send a check or money order, but you must fill out the payment voucher with the return.

How to prove HVUT payment to the DMV

To prove that you paid the HVUT, you can bring a copy of Form 2290 along with a copy of your cashed check to the DMV. Or you can use a stamped Schedule 1. 

How to Avoid Future HVUT Problems

To stay compliant and avoid future problems with HVUT returns or payments, keep these tips in mind:

• Understand HVUT weight and exemption requirements - If you're unsure of whether your vehicles are subject to HVUT requirements, talk with a tax professional before investing in new vehicles. 
• Get proof of HVUT payments when buying used - To avoid paying for the full year on a mid-year purchase, get proof of HVUT payments by asking to see a stamped Schedule 1 before buying a heavy vehicle. 
• Remember to file by the last day of the month following purchase - You must file Form 2290 on time after buying a new or used heavy vehicle. If not, you will not be able to register the vehicle.
• Track mileage for exempt vehicles - If your vehicle is exempt due to low mileage, track the mileage. Then, if you get audited, you will have proof that you were exempt from paying. 
• Set reminders to file every August - Make sure that annually you reassess which heavy vehicles you are using every July and then file Form 2290 by the last day of August.
• File online if you miss the annual deadline - If you miss the annual deadline, you may not realize that you're behind until it's time to register the vehicle again. To ensure you have proof of payment, e-file your late returns and print out a Schedule 1. 

Find Help Using TaxCure

Not sure if you need to pay HVUT? Wondering how to file? Behind on payments and unable to register your vehicle? Dealing with international HVUT issues? Regardless of your concern, use TaxCure to find a tax pro. Start the search in the search widget and then narrow down the results to find a tax pro with the experience you need. 

A tax professional can help you file old tax returns, set up payments on back taxes, amend incorrect filings, negotiate with the IRS, and plan for the future. Don't live in stress - use Taxcure to find help today.