Vehicles renewing registration at 55,000 pounds gross vehicle weight and above are required to file a Heavy Vehicle Use Tax (HVUT) Return with the Internal Revenue Service (IRS). Commercial vehicles traveling under 5,000 miles and farmers traveling under 7,500 miles are still required to file the HVUT return, even though they may not owe any tax.
When renewing registration on these vehicles, the License Center is required to view a copy of your receipted HVUT form.
Additional information (PDF) and Form 2290 (PDF) are available at the IRS web page.