Taxpayers who have registered or are required to register large trucks and buses with a taxable gross weight of 55,000 pounds or more must e-file their Form 2290, “Heavy Highway Vehicle Use Tax Return,” by the Aug. 31 payment deadline for vehicles first used in July, the IRS said this week.
The heavy highway vehicle use tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways. The filing season is for the period of July 1, 2023, through June 30, 2024.
The filing deadline is not tied to the vehicle’s registration date. Taxpayers must file a Form 2290 by the last day of the month following the month in which the taxpayer first used the vehicle on a public highway during the taxable period regardless of when the vehicle’s registration is renewed.
Taxpayers with 25 or more taxed vehicles registered in their name must e-file, not paper file, Form 2290 and pay the tax. On vehicles they expect to use for 5,000 miles or less, they must file a return, but they pay no tax. If the vehicle exceeds the mileage use limit during the tax period, then the tax becomes due.
Vehicles first used on a public highway during the month of July 2023 must file Form 2290 and pay the appropriate tax between July 1, 2023, and Aug. 31, 2023. For additional taxable vehicles placed on the road during any month other than July, the tax should be prorated for the months during which it was in service. IRS.gov has an online table to help determine the prorated tax and filing deadline.
Form 2290 can be found online here. Required information includes the Vehicle Identification Number (VIN), the business’s Employer Identification Number (EIN), and the taxable gross weight of each vehicle.
Go here for more information about choosing a commercial software provider to file Form 2290. More information about the tax can be found at the IRS Trucking Tax Center.
