Car icon Federal Heavy Use Tax

All applicants for registration of a vehicle with a declared gross vehicle weight of 55,000 pounds (28 ton) or more must present proof of payment of Federal Heavy Vehicle Use Tax imposed by the Internal Revenue Code, 26 U.S.C 4481, to the County Treasurer before the vehicle can be registered.

Payment of the Federal Heavy Vehicle Use Tax is made to the Internal Revenue Service, either by mail or may be made in person at any of the IRS locations in the State of Nebraska. (Because an original signature is required, the IRS does not accept faxed copies of the Schedule 1 - Form 2290 form.)

 

Acceptable Proof of Payment

Acceptable proof of payment must be in the form of:

  • A receipted copy of the Schedule 1 Form 2290 form
  • In lieu of a receipted copy, a photocopy of the Schedule 1 Form 2290, along with sufficient documentation of payment, such as a photocopy of the cancelled check
  • A copy of the electronic receipt of Schedule 1 Form 2290 showing the dated e-file watermark
  • A copy of the Schedule 1 Form 2290 with a copy of the electronic IRS payment confirmation screen
  • During the months of July, August and September only - a receipted Schedule 1 Form 2290 for the preceding taxable period
  • Alternative Proof of Payment Program

 

No proof of payment is required if the evidence of ownership indicates ownership of the vehicle has been transferred during the preceding sixty (60) days. However, you are still required to properly file the Schedule 1 Form 2290 with the IRS by the due date.

For additional or more specific information regarding Federal Heavy Vehicle Use Tax, please contact the Internal Revenue Service. The Schedule 1 Form 2290 may be downloaded from their website. To obtain assistance by telephone, please call 800.829.1040 (individuals) or 1.800.829.4933 (businesses).

 

IRS Taxpayer Assistance Centers offer assistance with HVUT requirements on an appointment only basis. To schedule an appointment, call 844-545-5640, customer service representatives are available Monday - Friday, 7 a.m. to 7 p.m. In Nebraska these Centers are located in:

City Street Address Days/House of Service Telephone*
Lincoln 100 Centennial Mall N.
Lincoln NE 68508
Monday – Friday - 8:30 a.m.-4:30 p.m (402) 473-4680
Norfolk 208 N. Fifth St.
Norfolk NE 68701
Monday – Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1 p.m.-2 p.m.)
(402) 371-1503
North Platte 300 E. Third St.
North Platte NE 69101
Monday – Friday – 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)
(308) 532-8810
Omaha 1616 Capital Ave
Omaha NE 68102
Monday – Friday – 8:30 a.m.-4:30 p.m. (402) 233-7232
Scottsbluff 2001 Broadway
Scottsbluff NE 69361
Monday – Friday – 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 p.m.-1:00 p.m.)
(308) 635-3435

 

Multilingual assistance is available in every office.

*These phone lines are answered by a recorded business message with information about office hours and locations. The recording asks that you leave a message to schedule an appointment.