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 or above.  For Michigan-based vehicles, this verification is required for all vehicles with a GVW of 60,000 through 160,001 pounds.

Heavy Vehicle Use Tax may be due on your newly purchased vehicles.  If you have just purchased another vehicle, you should contact the IRS to get information on any Heavy Vehicle Use Tax that may be due.  To register or renew your vehicle with Michigan IRP, you must submit a copy of your validated Schedule 1 (IRS Form 2290). A photocopy is acceptable because this form will be kept by the Department of State.  The IRS Heavy Vehicle Use Tax period runs from July 1 to June 30 each year.

If you have not received your validated Schedule 1 (Form 2290) from the IRS by the time you wish to register or renew, you must send photocopies of all the following items:

• Form 2290
• Schedule 1 (which shows name, address, and vehicle identification number(s) if paying on less than 21 vehicles)
• Photocopies of both sides of your canceled check showing an IRS validation or an IRS cash receipt (Form 809) identifying that Heavy Vehicle Use Taxes (shown as "2290" on the receipt) were paid.

Proof of Payment or Exemption Validation Dates

The IRS heavy vehicle 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 the months of 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, 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.