Form 2290, Heavy Highway Vehicle Use Tax

What is the Heavy Highway Vehicle Use Tax (HVUT)? The Heavy Highway Vehicle Use Tax is a tax paid to the Internal Revenue Service on commercial motor vehicles with a gross weight of 55,000 pounds or more.

What does this federal tax have to do with registering your truck in Oklahoma?Before a commercial motor vehicle with a gross weight of 55,000 pounds or more is registered in Oklahoma or any other state, you must submit proof that the Heavy Highway Vehicle Use Tax has been paid. To do so, submit the original or photocopy of the receipted Schedule 1 (Form 2290) returned to you by the IRS as a receipt for payment of the tax. If the receipted original or photocopy of Schedule 1 is not available, submit your own copy of Form 2290 with Schedule 1 attached, as filed with the IRS, along with a photocopy of the front and back of the cancelled check covering the payment to the IRS.

How is the Heavy Highway Vehicle Use Tax paid? The tax is paid in conjunction with filing Form 2290, which includes a Schedule 1 (Schedule of Taxable Highway Motor Vehicles).

How can you obtain more information about the Form 2290 Heavy Highway Vehicle Use Tax (HVUT) Return? Please read the attached document for information about how to electronically file your IRS Form 2290. To learn more about the IRS Form 2290, click the IRS link concerning Form 2290.