Heavy Vehicle Use Tax Requirements For IRP Registration

The U.S. Internal Revenue Service requires all states to verify proof of payment or exemption from the Federal Heavy Vehicle Use Tax before registering vehicles at 55,000 pounds gross vehicle weight (GVW) or higher. For Michigan-based vehicles, this verification is required for all vehicles registered at 60,000 pounds GVW or more. 

Heavy Vehicle Use Tax may be due on newly purchased vehicles. If you have just purchased a new or used vehicle, you should contact the IRS for information on any Heavy Vehicle Use Tax that may be due. To register or renew your vehicle with Michigan IRP, proof of payment or exemption from Heavy Vehicle Use Tax must be submitted. This proof may be:

  • A copy of your validated IRS Form 2290 schedule printed from the IRS website. The IRS website copies have an electronic watermark. Or

  • A photocopy of the front page of the 2290 form, a photocopy of Schedule 1 of Form 2290, and a photocopy of both sides of a check validated by the IRS or an IRS cash receipt (Form 809) identifying that heavy vehicle use taxes (shown as “2290” on the receipt) were paid, or an Electronic Federal Tax Payment System (EFTPS) payment confirmation receipt showing payment was submitted electronically using the EFTPS website.

Proof of Payment or Exemption Validation Dates

The IRS Heavy Vehicle Use Tax period runs from July 1 to June 30 each year. Although the new tax period begins July 1, owners required to pay the Heavy Vehicle Use tax have until October 1 before the new tax period 2290 schedules must be presented. Accordingly, during July, August, and September the 2290 schedule may be either the new one or one from last year's tax period:

  • October 1 - June 30:  Proof must be from the current tax year.

  • July 1 - September 30:  Proof can be from last tax year or the current year just started. 

Your IRP application will not be processed without the required proof of payment or exemption from the Heavy Vehicle Use Tax.

Owners who need a Form 2290 for submitting their Heavy Vehicle Use Tax to the IRS can acquire forms from the IRS website at:

IRS Forms and Instructions Index

If you have any questions about the Heavy Vehicle Use Tax, contact a local Internal Revenue Service office.