The owners of large trucks and buses that operate on public roads are reminded they must pay the federal heavy highway vehicle use tax by Aug. 31.
The tax applies to vehicles with a gross taxable weight of 55,000 pounds or more for the annual tax period that began July 1, 2022.
The IRS encourages those who have registered, or are required to register, large trucks and buses to file Form 2290, Heavy Highway Vehicle Use Tax Return electronically using an IRS-approved software provider. Companies reporting 25 or more taxable vehicles are required to use e-file, instead of paper returns.
Truckers who expect to use heavy vehicles for 5,000 miles or less (7,500 for farm vehicles), pay no tax, but are still required to file Form 2290. However, if the vehicle exceeds the mileage use limit during the July 1, 2022 – June 30, 2023, tax period, the tax then becomes due.
The filing deadline is not tied to the vehicle’s registration date. Taxpayers must file Form 2290 by the last day of the month following the month in which the taxpayer first used the vehicle on a public highway, regardless of the vehicle’s registration renewal date.
Heavy vehicles that are first placed on the road during any month other than July will have their tax prorated for the months during which it was in service. IRS.gov has a table to help determine the filing deadline.
For more information, go to the IRS Trucking Tax Center on IRS.gov/trucker.