State seal - Maine Secretary of State

Federal Heavy Vehicle Use Tax

What is HVUT?

This is a Federal Excise Tax for vehicles with a registered or boosted weight of 55,000 pounds or more. You are required to provide the Bureau of Motor Vehicles (BMV) with proof of payment of HVUT each year.

Do I need an Employer Identification Number (EIN) prior to paying this tax?

Yes. If you do not already have an EIN, you can obtain an EIN by calling 1-800-829-4933 or by applying online at www4.irs.gov

Once I pay the tax to the IRS, how do I submit proof of payment to the BMV?

Mail a copy of your proof of payment that you received from the IRS (Form 2290 stamped ‘payment received’) to the Bureau of Motor Vehicles, HVUT Section, 29 State House Station, Augusta, Maine 04333-0029. The copy cannot contain strike-through or altered dates. You must write your DOT number at the top left-side of the schedule 1. Please call our office at (207) 624-9000, Ext. 52151, or email us if you have questions. Our email address is hvut.bmv@maine.gov

Can I fax Form 2290 to you?

Yes, our fax number is (207) 624-9390.

Can I send Form 2290 electronically?

Yes, our e-mail address is hvut.bmv@maine.gov You may use this address to send your electronic form or to correspond with our HVUT staff.

I filed Form 2290 with the IRS already, what more must I do?

You probably did file Form 2290 with payment to the IRS. However, you must also provide proof of your payment to the Bureau of Motor Vehicles to support your heavy vehicle registration.

If the IRS indicates no payment is due for a covered vehicle do I have to file the form?

Yes, you still are required to mail or fax the form showing the IRS receipt to the Bureau of Motor Vehicles, HVUT Section.

IRS Regional Offices

  • Augusta
  • Bangor
  • Lewiston
  • Presque Isle
  • South Portland

Forms of Proof of Payment:

  • IRS stamped form 2290, Schedule 1, or
  • Electronic filing from the IRS website, for EFTPS proof we need the EFTPS letter and a copy of an unstamped Schedule 1 filled out, or
  • Unstamped form 2290, Schedule 1 with front and back of cancelled check, or
  • Letter from the IRS stating the form has been filed.

Telephone Help with 2290

US Residents: 1 (866) 699-4096

Non-US Residents: 1 (859) 669-5733