Heavy Vehicle Use Tax (HVUT) Frequently Asked Questions

What is HVUT?

HVUT stands for Heavy Vehicle Use Tax which is a federal tax imposed on the use of any public highway by certain heavy motor vehicles, including trucks, truck tractors, and buses. The tax applies only to vehicles with a taxable gross weight of 55,000 pounds or more.

What is a Form 2290 and where do I get one?

A Form 2290 is the Heavy Vehicle Use Tax Return. The form may be obtained from the Internal Revenue Service.

Where do I pay the Heavy Vehicle Use Tax?

The Form 2290 and payment must be filed with the Internal Revenue Service. DO NOT MAIL THE FORM 2290 AND PAYMENT TO DMV.

Who do I call for information concerning the Heavy Vehicle Use Tax (HVUT)?

If you need more information and/or forms, please contact the Internal Revenue Service at one of the numbers listed below:

• Richmond Area - (804) 649-2361
• Information - 1-800-829-1040
• Forms: 1-800-829-3676

If you need additional information about DMV requirements for proof of payment of the Federal Heavy Vehicle Use Tax, you can contact us:

• By mail:
• Virginia Department of Motor Vehicles
• P. O. Box 27412
• Richmond, VA 23269-0001

• By telephone:
• (804) 367-0479 (Voice)
• (804) 367-1073 (Fax)
• (800) 272-9268 (Deaf or hearing impaired only)

• By email