TRUCKERS TO FILE RETURN BY AUGUST 31 DEADLINE:

The heavy highway vehicle use tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways.

The filing deadline is not tied to the vehicle registration date. Taxpayers must file Form 2290, Heavy Highway Vehicle Use Tax Return 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 the vehicle's registration renewal date.

Taxpayers that have 25 or more taxed vehicles registered in their name must e-file Form 2290 and pay the tax. However, on vehicles they expect to use for 5,000 miles or less (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.

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 August 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.

Ready to File? Here’s How

Gather your information

• Employer identification number. You cannot use your Social Security number. If you don’t already have an EIN, apply now. It will take us about four weeks to establish your new EIN in our systems.
• Use the same name on your Form 2290 as was assigned to you with your EIN. Your name control on Form 2290 must match your EIN.
• Vehicle Identification Number of each vehicle.
• Taxable gross weight of each vehicle. Use the Tax Computation table on page two of Form 2290 to calculate your tax based on each vehicle's taxable gross weight.

File

• E-file. E-filing is required if you are reporting 25 or more taxed vehicles on a Form 2290 and encouraged for all for faster processing. You can receive a watermarked Schedule 1 within minutes.
• Note. To avoid problems, ensure the watermark on your Schedule 1 is legible before submitting it to your state’s department of motor vehicles. You may need to reprint with fresh ink or on a different printer to ensure a legible watermark.
• Complete and mail Form 2290. See Form 2290 Instructions for the correct mailing address. Expect to receive your stamped Schedule 1 within 6 weeks after we receive your Form 2290.

Pay

• You must pay the tax in full with your Form 2290.