Tax Tip 2023-103: Truckers: know the deadline for the Heavy Highway Vehicle Use Tax

IRS Tax Tips

August 24, 2023

Issue Number: Tax Tip 2023-103

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Truckers: know the deadline for the Heavy Highway Vehicle Use Tax

The Heavy Highway Vehicle Use Tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways. The payment due date is the last day of the month following the month the vehicle was first used on public highways.

For vehicles that first started driving on public highways in July 2023, the deadline is Aug. 31, 2023.

About the Heavy Highway Vehicle Use Tax

Anyone who has registered or is required to register large trucks and buses with a taxable gross weight of 55,000 pounds or more must file Form 2290, Heavy Highway Vehicle Use Tax Return.
The filing deadline is not tied to the vehicle registration date. Taxpayers must file Form 2290 by the last day of the month following the month in which they first used the vehicle on a public highway during the taxable period, regardless of the vehicle's registration renewal date.
Taxpayers who have 25 or more taxed vehicles registered in their name must e-file Form 2290 and pay the tax. On vehicles they expect to use for 5,000 miles or fewer (7,500 for farm vehicles), they're required to file a return but pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the tax becomes due.
Taxpayers who first use vehicles on a public highway during the month of July 2023 must file Form 2290 and pay the appropriate tax between July 1 and Aug. 31, 2023. For additional taxable vehicles placed on the road during any month other than July, the tax is prorated for the months during which it was in service. IRS.gov has a table to help determine the filing deadline.

What to know about filing Form 2290

All Form 2290 filers are encouraged to e-file; e-filing is required for taxpayers reporting 25 or more vehicles on Form 2290. A list of IRS-approved e-file providers is on IRS.gov. Filers use Schedule 1 of Form 2290 to report all vehicles for which they are reporting tax. The IRS sends an electronically stamped Schedule 1 within minutes after accepting an e-filed return.
If filing by mail, taxpayers should make sure they use the correct mailing address. Taxpayers who file by mail will receive their stamped Schedule 1 within six weeks after the IRS receives the form.
The stamped Schedule 1 serves as proof of payment when the taxpayer registers their vehicles in any state, unless specifically exempted.

The IRS Form 2290 call center is available for questions
The IRS Form 2290 call center is available weekdays between 8 a.m. and 6 p.m. ET. The toll-free number from within the U.S. is 866-699-4096. The number for Canada and Mexico is 859-320-3581. Calls from outside the U.S. are not toll-free.

More Information:
The Trucking Tax Center
Frequently Asked Questions for Truckers who e-file
FAQs for Indian Tribal Governments regarding Highway Use Tax
Do I Need to Pay the Heavy Highway Vehicle Use Tax?

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Issue Number: Tax Tip 2023-103