Since 2023, a Connecticut trucker can owe two “highway use” taxes at once — the federal HVUT proven with a Schedule 1 at the DMV, and the state’s own per-mile Highway Use Fee filed with a different agency entirely. The state’s pages never cross-reference them, which is exactly why people mix them up.
Quick answer: Commercial registration happens at CT DMV branch offices, by appointment only. Apportioned (IRP) registration runs through the IRP Unit in Wethersfield — new applications by drop-box or mail, never at branch counters — with payments and renewals through the DMV’s online IRP portal. At 55,000 pounds and over, Connecticut requires a copy of Form 2290 receipted by the IRS, listing the VIN, at registration and every renewal. State law (CGS § 14-12(f)(6), on the books since 1985) bars the commissioner from registering without it.
Where do I register a heavy truck in Connecticut?
Intrastate: DMV branch offices, appointment only, using the H-13B registration and title application. Interstate: the IRP Unit at 60 State Street, Room 102, Wethersfield — new applications go in the drop-box outside the office (7–10 business days to process), appointments exist only for vehicle adds, deletions, carrier changes, and weight increases, and payment happens online through the DMV’s IRP portal once an invoice issues. Late IRP renewals sting: $150 per vehicle if not received within five days after expiration.
What proof of HVUT payment does Connecticut accept?
- A receipted Form 2290 Schedule 1 — stamped PAID or RECEIVED, or e-filed — for the current fiscal year, listing the VIN;
- Notably, in the owner’s name or the previous owner’s name — Connecticut is one of the few states whose manual accepts a prior owner’s current-year Schedule 1;
- An unreceipted Schedule 1 with a photocopy of the front and back of the cancelled check;
- Fleets over 21 vehicles: the VIN-listing requirement is waived.
Two strict notes ride along. Even exempt 55,000-pound vehicles must still file the 2290 and present the receipted copy, annotated with the exemption reason (“NOT FOR HIGHWAY USE,” “POLITICAL SUBDIVISION”). And suspended low-mileage vehicles must be listed on the Schedule 1 like everywhere else. See suspended vehicles and exempt vehicles.
The 60-day rule — and a deadline caution
If the purchase date is within 60 days of the date you register, the 2290 isn’t required at that first registration — but it’s due at every renewal thereafter. One caution about Connecticut’s own phrasing: the DMV’s IRP page says you’re “required to file Form 2290 with the IRS within 60 days of purchase.” That’s the state’s shorthand for its proof window — the actual IRS deadline is the last day of the month following the month of first use, which can be shorter than 60 days. File by the real IRS date. See buying a used truck and due dates.
HVUT vs. Connecticut’s Highway Use Fee
| Federal HVUT (Form 2290) | CT Highway Use Fee | |
|---|---|---|
| Who collects it | IRS (federal) | CT Department of Revenue Services |
| Weight trigger | 55,000 lbs or more | 26,000 lbs or more, FHWA Class 8–13 |
| How it’s charged | Flat annual tax, $100–$550 | Per mile in Connecticut, 2.5¢ to 17.5¢ by weight |
| Paperwork | Stamped/receipted Schedule 1 shown to DMV | Permit carried in the cab + quarterly returns on myconneCT |
| Zero-activity rule | File once per period | Quarterly return required even with zero CT miles |
The Highway Use Fee began January 1, 2023, moved from monthly to quarterly filing in late 2023, and carries a $1,000 fine for operating without its permit — which, unlike the 2290, is not checked at DMV registration. To maximize confusion, the DRS return has its own vehicle schedule called… Schedule 1. Different tax, different agency, same name — keep them straight, and note the one exemption: milk and dairy transport to or from licensed dairy farms.
What’s federal and doesn’t change in Connecticut
- Threshold of 55,000 pounds taxable gross weight
- Tax period July 1 through June 30, due August 31 for vehicles in service in July
- Otherwise due the last day of the month following first use
- $100 at 55,000 pounds, rising $22 per 1,000 pounds, to $550 maximum
- E-filing required at 25 or more taxable vehicles
- Suspension at 5,000 miles or less, 7,500 for agricultural vehicles
See what Form 2290 is and tax rates.
What to bring
- The receipted Schedule 1 for the current fiscal year, VIN listed — yours or, in Connecticut, the previous owner’s
- Or the unreceipted Schedule 1 plus cancelled-check photocopies, front and back
- H-13B application, bill of sale (H-31), proof of ownership and insurance — and an appointment
- Separately, if you run Connecticut miles at 26,000+ pounds Class 8–13: your Highway Use Fee permit from DRS
Who to contact
CT DMV IRP Unit: 860-263-5281, 60 State Street, Room 102, Wethersfield — applications by drop-box or mail, payment through the online IRP portal. Highway Use Fee questions go to DRS at 860-297-5677, with filings on myconneCT. For Form 2290 itself, the IRS call site is 866-699-4096, Monday through Friday 8:00 a.m. to 6:00 p.m. Eastern.
Frequently asked questions
Is there a Connecticut Form 2290?
No. Form 2290 is a federal IRS return. Connecticut’s similarly named Highway Use Fee is a separate state tax with its own permit and quarterly returns — and its own, unrelated “Schedule 1.”
I pay the CT Highway Use Fee — do I still need the 2290?
Yes, at 55,000 pounds or more. And the reverse holds: the stamped 2290 doesn’t satisfy the Highway Use Fee, which starts at 26,000 pounds for Class 8–13 vehicles and requires quarterly returns even for zero-mile quarters.
Can I use the previous owner’s Schedule 1?
In Connecticut, yes — the DMV’s manual accepts a receipted Schedule 1 in the owner’s or previous owner’s name for the current fiscal year. You’ll still file your own 2290 for the next period.
My truck is exempt — do I skip the paperwork?
No. Connecticut requires even exempt 55,000-pound vehicles to file the 2290 and present the receipted copy showing the exemption reason.
Related: All states · Using Schedule 1 at the DMV · How to e-file
General information, not tax or legal advice — we may make errors. The IRS is the ultimate authority on federal requirements; the Connecticut DMV and Department of Revenue Services are authoritative on Connecticut registration and the Highway Use Fee. Connecticut details drawn from CGS § 14-12(f)(6), the DMV’s commercial registration guidance and IRP guidance, the CT DMV IRP Manual, and DRS Highway Use Fee guidance; federal details from the Instructions for Form 2290 (Rev. July 2026). Confirm current requirements with the office before you go. See our disclaimer.