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IRS Tax Tips Aug. 27, 2024
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Issue Number: Tax Tip 2024-73
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*Truckers: Heavy Highway Vehicle Use Tax deadline is Sept. 3*
The Heavy Highway Vehicle Use Tax is an annual federal excise tax on heavy highway motor vehicles that operate on public highways. The deadline to file and pay this tax for 2024 is September 3.
*Deadline to file and pay*
Taxpayers with vehicles in use on a public highway during the month of July must file Form 2290 and pay the appropriate tax between July 1 and Sept. 3, 2024. The usual Aug. 31 deadline is delayed until the next business day because it falls on a Saturday this year.
If vehicles are placed on the road during any month other than July, the tax is prorated for the months the vehicle was in service. IRS.gov has a table to help determine the filing deadline [ [link removed] ].
*How to file Form 2290*
All taxpayers who need to file Form 2290 are encouraged to e-file, and taxpayers with 25 or more taxed vehicles registered in their name are required to e-file Form 2290 [ [link removed] ]. Visit IRS.gov for a list of IRS-approved e-file providers [ [link removed] ].
If they e-file Form 2290, taxpayers can receive a stamped Schedule 1 of Form 2290 within minutes from their e-file provider. If taxpayers file by mail, they will receive their stamped Schedule 1 within six weeks after the IRS receives the form. Taxpayers who file by mail should use the correct IRS mailing address [ [link removed] ]. Taxpayers use Schedule 1 of Form 2290 [ [link removed] ] to report all taxable vehicles and as proof of payment when they register their vehicles in any state.
*Who is subject to this 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 report the Heavy Highway Vehicle Use Tax on Form 2290, Heavy Highway Vehicle Use Tax Return [ [link removed] ]. Taxpayers must file Form 2290 and pay the tax by the last day of the month following the month the vehicle was first used on public highways during the taxable period.
If they expect to use a vehicle for 5,000 miles or less (7,500 for farm vehicles), they're required to file a tax return, but they don’t owe the tax. If the vehicle exceeds the mileage use limit during the tax period, then tax becomes due on that vehicle.
*The IRS is here to help *
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 [ tel:866-699-4096 ]. The number for Canada and Mexico is 859-320-3581 [ tel:859-320-3581 ]. Calls outside the U.S. are not toll free.
*More Information*
* Trucking Tax Center [ [link removed] ]
* Frequently Asked Questions for Truckers who e-file [ [link removed] ]
* FAQs for Indian Tribal Governments regarding Highway Use Tax [ [link removed] ]
* Do I Need to Pay the Heavy Highway Vehicle Use Tax? [ [link removed] ]
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