Reminders on the U.S. Heavy Vehicle Use Tax (HVUT)

What is the Heavy Vehicle Use Tax? It is a fee assessed annually on heavy vehicles operating on public highways at registered gross weights equal to or exceeding of 55,000 pounds. Truck News is preparing us as a new “U.S. HVUT tax year [started] July 1” with a few reminders.

Gather your information. Here’s what you’ll need

  • U.S. federal employer identification number
  • Vehicle identification number (VIN)
  • Taxable gross weight of your vehicle

File electronically. This will create a quicker process considering filing manually on paper can take up to several weeks. E-filing is recommended by the IRS.

Carry proof of payment in the vehicle. Border enforcement can ask for proof of filing while you are on the road. If you operate in the United States before the HVUT is filed and paid, your driver can carry a written declaration up until Aug. 31, 2022, including the following items:

  •  Name, address, and taxpayer identification number of the person liable for the tax imposed on the vehicle;
  • Vehicle’s VIN;
  • Date on which such vehicle was first used on the public highways in the United States during the taxable period (or a statement that the current entry is the first use);
  • Acknowledgment by the person liable for the tax imposed on such vehicle that the willful use of the declaration to evade or defeat the tax will subject such person to a fine or imprisonment; and
  • Signature of the person liable for the tax imposed on such vehicle.

The IRS has a page explaining everything that has to do with HVUT for your information!