Updated Federal Heavy Vehicle Use Tax (FHVUT) information:

The unladen weight of a vehicle plays no part in Federal Heavy Vehicle Use Tax determination. FHVUT proof is needed only if a commercial motor vehicle is operated at 55,000 pounds or more combined gross vehicle weight (CGW).

The Department of Motor Vehicles (DMV) no longer accepts evidence that an applicant is making payments to the Internal Revenue Service (IRS) for FHVUT proof. IRS stamped Form 2290 Schedule 1 copy is a must and should be carried. For efiling, IRS issues a watermarked schedule 1 copy as proof. The IRS does not accept partial payments for FHVUT.

The IRS requires taxpayers with 25 or more vehicles to file their FHVUT Schedule 1, Form 2290 electronically (they cannot paper file).

Procedures

Any of the following may be accepted by the DMV as proof of FHVUT payment upon renewal of registration:

  • Original or photocopy of an IRS receipted Schedule 1, Form 2290 (electronically watermarked or manually stamped).
  • A photocopy of Schedule 1, Form 2290, filed with the IRS and a photocopy of the front and back of the cancelled check payable to the IRS for the entire FHVUT payment.
  • Original or photocopy of an IRS receipted Schedule 1, Form 2290 (electronically watermarked or manually stamped) listing the vehicle as exempt.

For further information about IRS Schedule 1, for Form 2290 see “Instructions for Form 2290” at www.irs.gov/pub/irs-pdf/i2290.pdf Or call TaxExcise support number for Questions at 1-866-245-3918

Background

Various departmental manuals and DMV VIN 2008-2, Federal Heavy Vehicle Use Tax Changes, stated in error that FHVUT proof was required for commercial vehicles or buses with an unladen weight of 8,001 pounds or more that operated at CGW of 55,000 pounds.

Federal legislation eliminated the FHVUT installment payment option; therefore, “evidence of making payments to IRS” is not allowed as proof of FHVUT.

DMV VIN 2008-2, Federal Heavy Vehicle Use Tax Changes, stated that during the IRS conversion to electronic filing of Schedule 1, 2290, taxpayers with 25 or more vehicles were allowed to paper file. These taxpayers must now file electronically.

Notification that this memo is available online, at www.dmv.ca.gov under Publications was made via California DMVs Automated E-mail Alert Service in November 2010.