Chapter 11-5 Federal Heavy Vehicle Use Tax (HVUT) Federal Heavy Vehicle Use Tax (HVUT) All vehicles with a registered gross weight or combined gross weight of 55,000 lbs or more is subject to the Federal Heavy Vehicle Use Tax (HVUT). HVUT is paid directly to the IRS for the tax period from July 1 to June 30 of each year. You are required to submit to the IRP Processing Center either proof of payment or exemption from the HVUT to register vehicles at a gross weight of 55,000 pound or more. Proof of Payment** (Form 2290) must be either: * A copy of Form 2290-Schedule 1 listing complete VIN numbers that match the VIN numbers submitted on your application. This form must be stamped "Received" and dated by the IRS. or * If you file with the IRS electronically, they will send you an e-mail that contains your receipt Form 2290 - Schedule 1 in a PDF file format. You will need to print it and present it at the time of registration as proof of payment of the HVUT. This receipt bears a watermark indication receipt of payment. Proof of Exemption Please be advised that even if you are not required to pay a tax you are still required to file the Form 2290 Schedule 1 with the IRS, and are still required to present this form at the time of renewal. The Form 2290 Schedule 1 says "Vehicles for which tax is suspended - 5,000 miles or less (7,500 miles or less for agricultural vehicle)." This form, like all other Form 2290 Schedule 1's does not need to be presented, however you are required to file this form with the IRS within sixty (60) days of on road use (registration date). 04/16 11:14