Blog / FHUT (Federal Highway Use Tax): A Complete Guide for Truck Owners in 2026

What Is FHUT?

FHUT is a common abbreviation for the Federal Highway Use Tax, more formally called the Federal Heavy Vehicle Use Tax or HVUT. It is an annual federal excise tax levied by the IRS on heavy motor vehicles, including trucks, truck-tractors, and certain buses, that operate on public highways in the United States and have a taxable gross weight of 55,000 pounds or more.

The Federal Highway Use Tax is authorized under the Internal Revenue Code and administered by the IRS. Revenue collected goes directly into the federal Highway Trust Fund, which finances interstate construction, highway maintenance, and bridge infrastructure across the country. In that sense, the FHUT functions as a user fee: the heaviest commercial vehicles cause the most wear on public roads, and the tax reflects that.

To pay and report the Federal Highway Use Tax, vehicle owners file IRS Form 2290, the Heavy Highway Vehicle Use Tax Return. The form is filed once per tax year per vehicle, and the IRS returns a stamped Schedule 1 as proof of payment. Without that stamped Schedule 1, you cannot register or renew commercial vehicle plates at your state DMV.

Is IFTA Same as FHUT?

No. IFTA and FHUT are two separate and unrelated tax obligations that often apply to the same commercial vehicles. Confusing them is one of the most common compliance mistakes owner-operators make when they start out.

The practical difference: FHUT is a one-time annual payment to the IRS based on how heavy your truck is. IFTA is a quarterly fuel tax reconciliation based on how far you drove in each state and how much fuel you burned. You may owe both, but they are filed separately, with different agencies, on different schedules. Neither satisfies the other.

Who Has to Pay the Federal Highway Use Tax?

The Federal Highway Use Tax applies to anyone who owns or operates a qualifying heavy highway vehicle on public roads in the United States. That includes owner-operators with a single truck, fleet companies with hundreds of units, and independent contractors leasing their equipment. The obligation falls on the person or entity registered as the vehicle owner.

• Trucks and truck-tractors at 55,000 lbs or more: Any commercial motor vehicle whose taxable gross weight meets or exceeds the threshold must be reported. This covers the vast majority of Class 7 and Class 8 trucks used in freight operations.
• Buses at 55,000 lbs or more: Commercial passenger vehicles that meet the weight threshold are also subject to the Federal Heavy Vehicle Use Tax, though most passenger buses are below the threshold.
• Vehicles used on public highways: The tax applies only to vehicles operated on public roads. Equipment used exclusively off-road or on private property does not trigger FHUT.
• Mid-year purchases: If you buy a new or used truck and first drive it on a public highway in any month after July, the Federal Highway Use Tax applies from that month forward on a prorated basis. See the Form 2290 instructions for the proration table.
• Vehicles already covered by a prior owner: When you buy a used truck mid-year, check whether the prior owner already paid the FHUT for the current July 1 to June 30 period. If so, you do not owe again until the next annual cycle.

How Much Is the Federal Highway Use Tax?

The Federal Highway Use Tax scales by taxable gross weight in increments above the 55,000 pound minimum. The heavier the vehicle, the more FHUT is owed. The tax caps at $550 per vehicle per year for any truck over 75,000 pounds, regardless of how much heavier it is.

For a truck weighing 65,000 lbs, the FHUT calculation is $100 plus $22 for each 1,000 lbs above 55,000, which is 10 increments totaling $220, making the annual tax $320. Use the HVUT tax calculator on SimpleForm2290 to get the exact figure for your vehicle's weight before filing your Heavy Highway Vehicle Use Tax Return.

Federal Highway Use Tax Deadline for 2026

The Federal Highway Use Tax runs on an annual cycle from July 1 through June 30 of the following year. The federal highway use tax deadline for vehicles already in service when the tax year begins is August 31. Vehicles first put on public roads in any later month follow a rolling deadline structure.

Federal Highway Use Tax Exemptions

Several categories of vehicles and operators qualify for Federal Highway Use Tax exemptions or suspensions. In most cases you still need to file the Heavy Highway Vehicle Use Tax Return Form 2290 to claim the exemption. The IRS does not automatically know your vehicle qualifies.

Federal Highway Use Tax Form 2290: How It Works

The federal heavy highway use tax Form 2290 is IRS Form 2290, officially titled the Heavy Highway Vehicle Use Tax Return. It is the only IRS document used to report and pay FHUT. The form has two main sections: Part I for tax computation and Part II for the schedule of heavy highway vehicles, which lists every VIN being reported.

Once you file and the IRS accepts the return, it stamps Part II and returns it to you as Schedule 1. That stamped document is your proof of FHUT payment. State DMVs across the country, including in New York, Texas, California, and all other states, require a current-period stamped Schedule 1 before they will process commercial vehicle registration or renewal.

The Heavy Highway Vehicle Use Tax Return must be filed for each tax year separately. There is no automatic rollover. Each July 1, a new annual period begins and a new Form 2290 is required for every qualifying vehicle in your fleet.

How to Pay the Federal Heavy Vehicle Use Tax

There are several accepted methods for paying the Federal Heavy Vehicle Use Tax. The IRS accepts payment at the time of filing through the following options:

1. Electronic Funds Withdrawal (EFW) Pay directly from your business bank account during the e-file process. SimpleForm2290 supports EFW within the filing portal. The IRS debits your account on the filing date. This is the most seamless option for most owner-operators.
2. EFTPS (Electronic Federal Tax Payment System) The IRS EFTPS system at eftps.gov allows direct federal tax payments. You must enroll in EFTPS before using it, which takes a few business days to activate. Useful for larger fleets that manage multiple tax payments through a central treasury function.
3. Check or Money Order with Form 2290-V If you paper-file the Heavy Highway Vehicle Use Tax Return or prefer to mail payment separately, include Form 2290-V as a payment voucher with your check or money order. Mail to the IRS address specified in the Form 2290 instructions for your situation.
4. Credit or Debit Card The IRS accepts card payments through approved third-party payment processors. A convenience fee applies. Card payment is available whether you e-file or paper-file, but does not reduce the time it takes to receive your stamped Schedule 1 for paper returns.

Highway Use Tax NY and Other State-Level Obligations

The Federal Highway Use Tax is a federal obligation that applies uniformly across all 50 states. However, some states impose their own separate highway use taxes on top of the federal FHUT. New York is the most well-known example.

The Highway Use Tax NY (New York HUT) is administered by the New York State Department of Taxation and Finance and applies to trucks over 18,000 lbs gross weight operating on New York highways. It is entirely separate from the federal FHUT and is calculated based on miles driven in New York, not vehicle weight alone. Filing and paying the federal FHUT does not satisfy the NY Highway Use Tax, and vice versa.

If you operate in New York, you need both the federal Form 2290 FHUT filing and the New York HUT registration. Other states may have similar programs. Always verify state-level obligations separately from your federal Federal Highway Use Tax compliance.

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