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
- 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