IRS Special Edition Tax Tip 2017-11, August 17, 2017
For most owners of heavy highway vehicles, the next federal highway use tax return is due Aug. 31, 2017. The highway use tax applies to motor vehicles with a taxable gross weight of 55,000 pounds or more that use public highways. Ordinarily, vans, panel and pick-up trucks fall below the 55,000-pound threshold.
Below are some helpful tips to consider:
- File Form 2290, Heavy Highway Vehicle Use Tax Return for taxpayers registering a heavy highway motor vehicle, usually trucks, truck tractors and buses.
- The filing deadline is not determined by the vehicle’s registration date. The filing deadline generally applies to Form 2290 and the accompanying tax payment for the tax year that begins July 1, 2016, and ends June 30, 2017. Returns must be filed and tax payments made by Aug. 31, 2017, for vehicles used on the road during July. For vehicles first used after July, the deadline is the last day of the month following the month of first use.
- Take advantage of the speed and convenience of filing this form electronically and paying any tax due using Electronic Funds Withdrawal or the Electronic Federal Tax Payment System which requires advance enrollment. Though some taxpayers have the option of filing Form 2290 on paper, electronic filing is required for each return reporting and paying tax on 25 or more vehicles.
- No need to visit an IRS office. To e-file Form 2290 or pay any tax due, a list of IRS-approved e-file providers for Form 2290 is on the IRS.gov 2290 e-file partner’s page. Generally, an IRS-stamped Schedule 1 is available electronically minutes after e-filing. It can be printed and provided to the state Department of Motor Vehicles without visiting an IRS office.
- IRS Taxpayer Assistance Centers (TACs) now operate by appointment. So, taxpayers requiring assistance to electronically file Form 2290 need to call 844-545-5640 to make an appointment before visiting their local TAC.
- Another option is to mail a check or money order using Form 2290-V, Payment Voucher, to the address listed in Form 2290 instructions (PDF). Expect to receive a stamped Schedule 1 within six weeks after the IRS receives Form 2290.
For more information about the highway use tax, visit the Trucking Tax Center at IRS.gov/truckers.
Avoid scams. The IRS does not initiate contact using social media or text message. The first contact normally comes in the mail. Those wondering if they owe money to the IRS can view their tax account information on IRS.gov to find out.
- Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds)
- Publication 4900, E-file and E-pay Your Heavy Highway Vehicle Use Tax (PDF)
- Publicación 4900 (SP), Presente y pague electrónicamente el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras (PDF, in Spanish)
- Publication 4941, No Dyed Fuel in Highway Vehicles (PDF)
- Publicación 4941 (SP), Prohibido el Uso de Tinte de Combustible en los Vehículos de Carretera (PDF, in Spanish)