IRS Heavy Vehicle Tax exemptions (HVUT Exemptions)

The annual fee assessed on heavy vehicles for their operations on public highways at registered gross weights equal to or exceeding 55,000 pounds, called HVUT (Heavy Vehicle Use Tax), should be paid to the IRS (Internal Revenue Service) who is responsible for tax collections. The reason all proud truckers should be doing their yearly heavy vehicles tax return filing duty (e-file with authorized software providers like recommended by IRS) aligns perfectly with funding our nation’s highway improvisation programs. Proof of such payments (IRS stamped Schedule 1) will be required for registration renewal to relevant state authorities. This is what we know or at the least what we ought to know in case we don’t, while dealing with heavy vehicles on public highway roads. There are some categories that the heavy vehicle use tax division doesn’t wish to know, called suspended vehicles. According to the IRS, the following are exempted from paying the HVUT.

Groups exempted from the HVUT are

  • The Federal Government
  • State or local governments, including the District of Columbia
  • The American Red Cross
  • Non-profit volunteer fire departments, ambulance associations or rescue squads
  • Indian tribal governments (for vehicles used in essential tribal government functions)
  • Mass transportation authorities (under certain conditions)

Vehicles that are exempted from HVUT are

  • Commercial vehicles travelling fewer than 5,000 miles annually
  • Agriculture vehicles travelling fewer than 7,500 miles annually
  • Vehicles not considered as highway motor vehicles – e.g., 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

The Exempt carriers may be required to file their heavy vehicle use tax forms with the IRS or notify the local department of motor vehicles of the exempt status being claimed. While you have completed the suspension statement and if that vehicle later exceeds the mileage limit during the tax period, you have to figure out and pay the heavy highway vehicle use tax due on the vehicle under Amended return in form 2290. On, this is as easy as checking a box. We are an IRS certified tax software provider enabling online heavy vehicles tax return filing for form 2290, form 2290 amendments etc.

The HVUT tax filing season for the year 2013 has already begun and would be up to August 31st of this month. So figure the tax due for your highway motor vehicle and e-file HVUT returns of yours right here fairly simply. For any quick assistance needed on E-filing your HVUT forms you can reach at 866-245-3918 or can email to



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