The Internal Revenue Service recently issued a reminder for owners of most heavy highway vehicles that the time to file Form 2290, Heavy Highway Vehicle Use Tax Return, began July 1.
The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more.
This generally includes large trucks, truck tractors and buses. The tax is based on the weight of the vehicle and a variety of special rules apply. These special rules are explained in the instructions to Form 2290.
In 2019, the IRS expects to receive almost 900,000 Heavy Highway Vehicle Use Tax Returns. Though some taxpayers have the option of filing Form 2290 on paper, taxpayers with 25 or more taxed vehicles must e-file Form 2290. The deadline to file Form 2290 and pay the tax is Tuesday, Sept. 3, for vehicles used on the road during July. Truckers have the additional time since the normal deadline of Saturday, Aug. 31, falls on a Saturday this year and Monday, Sept. 2, is a federal holiday.
The IRS encourages all owners to take advantage of the speed and convenience of e-file. There is no need to visit an IRS office because the form can be filed and any required tax paid online. Filers can use a credit or debit card to pay the Heavy Highway Vehicle Use Tax. Visit IRS.gov for a list of IRS-approved e-file providers and to find an approved provider for Form 2290 on the 2290 e-file partner’s page.
Generally, e-filers receive their IRS-stamped Schedule 1 electronically minutes after filing. They can then print the Schedule 1 and provide it to their state department of motor vehicles, without visiting an IRS office.
The IRS will host a webinar, Understanding Form 2290 -Heavy Highway Vehicle Use Tax, on Thursday, Aug. 15, at 2 p.m. EST. Pre-register for this free 60-minute webinar. Closed captioning is available. Tax professionals can earn one continuing professional education credit for attending.
Visit the Trucking Tax Center at IRS.gov/trucker for more information about the highway use tax.
