Resources
HVUT vs. IFTA: Understanding the Differences
HVUT and IFTA are separate compliance duties—learn how they interact to avoid double penalties.
Updated Jan 14, 2025•6-minute read
Purpose of Each Tax
HVUT funds highway maintenance through an annual federal tax, while IFTA reconciles fuel taxes among states.
Both apply to heavy vehicles, but reporting cycles and agencies differ.
Key Differences
HVUT is filed annually using Form 2290; IFTA requires quarterly returns.
Schedule 1 proves HVUT payment, whereas IFTA decals and returns prove fuel tax compliance.
Compliance Tips
Coordinate HVUT and IFTA calendars to prepare documentation together.
Use fleet management software to track mileage and payments for both obligations.
Frequently Asked Questions
Can I combine payments?
No. HVUT payments go to the IRS; IFTA goes through your base state.
Does a suspended vehicle need IFTA decals?
Yes, if it operates interstate and meets the weight threshold—even if HVUT is suspended.