How to Pay the Heavy Highway Vehicle Use Tax

form-2290Anyone using a vehicle that has a taxable gross weight of 55,000 lbs. or over on U.S. highways must pay the Heavy Highway Vehicle Use Tax. (Taxable gross weight essentially means the weight of the vehicle empty of people or cargo.) You can pay the tax online or by mail, but note that online payment will require you to use a third-party software vendor that will charge you a fee to file your Use Tax for you.

  • By Mail: If you don’t have a tax preparer filing your taxes for you and you don’t have over 20 vehicles to report, sending in your return by mail is the simpler way to go. You fill out Form 2290 (downloadable form and instructions here) and mail it to: Internal Revenue Service, P.O. Box 804525, Cincinnati, OH 45280-4525.
  • Online: If you do have a tax preparer (or if you have over 20 vehicles and want to try it yourself), this is the page to check out for electronic filing. As you will see on the page, it is somewhat complicated and requires you to use an outside commercial software provider to get the taxes done. Many of these providers say you can do it all with their software without the need for outside help — you’ll have to decide if that’s true or not.