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Heavy Vehicle Use Tax (Form 2290)

Federal Heavy Vehicle Use Tax is assessed on large trucks by the Internal Revenue Service to help pay for the construction and maintenance of roads. Federal law requires the State of Iowa to verify the payment of this tax when a truck is registered for 55,000 pounds or over. Proof of payment or proof of exemption, stamped by the IRS, is required when making application for registration 55,000 pounds or over.

Companies with 25 or more trucks must file the Form 2290 electronically online through an IRS authorized e-file provider. Organizations that have less than 25 trucks can still file using a paper return, but they must download it from the IRS Web site. Paper returns are no longer being mailed by the IRS.

Efficient, Affordable HVUT Form 2290 Filing Option

Any company operating trucks 55,000 pounds or heavier can utilize the Iowa Motor Truck Association’s very own HVUT Form 2290 e-file Web site — Developed by way of a partnership with an authorized IRS e-file provider, offers a quick and simple method for filing the HVUT Form 2290 with the IRS at low, affordable rates. features the most competitive prices available through any e-file provider — single vehicle returns start at $9.90 — and includes yearly, unlimited filing packages for large fleets. Additionally, members of the Iowa Motor Truck Association benefit even more by receiving a 10 percent discount off their filing fee with an approved code.

Contact Iowa Truck Services at 515-244-5193 for more information on the Heavy Vehicle Use Tax or visit