Heavy vehicle use tax (HVUT)

HVUT is an annual federal highway use tax paid to the federal Internal Revenue Service (IRS) on vehicles operating on public highways at a gross weight of 55,000 lbs. and greater. The federal government distributes revenues back to the states for highway construction and maintenance projects.

Intrastate carriers who need to renew their Wisconsin license plates have a two-step process. To renew heavy vehicle registration, a carrier must first file IRS HVUT Form 2290 with the IRS and then send proof of HVUT payment along with DMV renewal notice and fee to WisDOT Vehicle Registration at P.O. Box 7401, Madison, WI 53707-7401.

Interstate carriers whose vehicles are not exempt from HVUT must submit a copy of IRS HVUT Form 2290 with their International Registration Plan (IRP) registration renewal to WisDOT P.O. Box 7979, Madison, WI 53707- 7979.

Reminders for successful filing:

  • For vehicles exempted from the heavy vehicle use tax payment by the IRS, a statement of exemption must be submitted by the carrier with their registration renewal.
  • A carrier must send a copy of the IRS form 2290 showing their request for suspension from the HVUT payment with their registration renewal for vehicles that qualify for suspension.
  • When sending proof of payment to DMV, it may be:
    • A copy of HVUT Return Form 2290 Schedule 1 stamped PAID or RECEIVED by the IRS with a received date.
    • The full HVUT Return Form 2290 (include pages: Heavy Highway Vehicle Use Tax Return, Tax Computation, Schedule 1, Consent to Disclosure of Tax Information, and the Payment Voucher pages) without the IRS PAID or RECEIVED stamp but accompanied by a canceled check (copy of both sides). This is only acceptable if the check is for the amount shown on the HVUT Return Form 2290.
    • If HVUT is paid electronically, submit either:
      • A copy of the electronic receipt of the Heavy Vehicle Use Tax Schedule 1 showing the dated e-file watermark; or
      • A copy of the IRS payment confirmation screen with a copy of the Heavy Vehicle Use Tax showing fees paid per vehicle filed
        Note: EFTPS (Electronic Federal Tax Payment System) will appear in the heading of this electronic payment screen.

The IRS encourages taxpayers to electronically file their HVUT Form 2290 by August 31 and, if warranted, pay the associated tax. For more information about e-filing of the Form 2290, visit IRS website.

Taxpayers can continue to file and pay their HVUT taxes with the IRS Taxpayer Assistance Centers (TAC). To ensure good customer service, the IRS would like to remind trucker-taxpayers that an appointment is required with the IRS TACs for those wishing to file a paper Form 2290, pay the tax, and/or ask questions about their situation. An appointment can be made by calling the IRS at (844) 545-5640.

More information concerning HVUT tax can be found at the IRS Trucking Tax Center. You can also download Form 2290 from the IRS website.

For Intrastate information:

Research and information
(608) 266-1466

For Interstate information:

Motor carrier services
(608) 266-9900

Related links:

Questions about the content of this page:

Motor carrier registration

International registration plan (IRP) or International fuel tax agreement (IFTA)

Wisconsin Department of Transportation
Motor Carrier Services
P.O. Box 7979
Madison WI 53707-7979

envelopeEmail irp-ifta@dot.wi.gov
Phone (608) 266-9900