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Issue Number: Tax Tip 2025-56
Key filing deadlines 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 that have a taxable gross weight of 55,000 pounds or more. Taxpayers should be aware of these key filing deadlines.
Filing Deadlines for Heavy Highway Vehicle Use Tax
- The current tax period for Form 2290, Heavy Highway Vehicle Use Tax Return filers is July 1, 2025 to June 30, 2026.
- The filing deadline is based on the month taxpayers first used the taxable vehicle on public highways during the reporting period. For example, for vehicles first used on a public highway in July 2025, Form 2290 must be filed by August 31, 2025. The tax due date is not tied to the vehicle registration date.
- For additional taxable vehicles placed on the road during any month other than July, the tax is prorated for the months it was in service. IRS.gov has a table to help determine the filing deadline.
- On vehicles taxpayers expect to use for 5,000 miles or fewer, 7,500 for farm vehicles, taxpayers must file a return but pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the full tax amount becomes due.
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 in their name.
- 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. Follow instructions from your IRS-approved e-file provider to receive an electronically stamped Schedule 1 within minutes.
- If filing by mail, taxpayers should make sure they use the correct mailing address. Those 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.
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