Heavy Highway Vehicle Tax
Any trucker who has a highway motor vehicle registered in their name with a gross weight of 55,000 pounds or more must file Form 2290, Heavy Highway Use Return. For many of you, the deadline is August 31st.
A deadline of August 31st applies to:
- Truckers who use a heavy highway motor vehicle on a public highway beginning July 2018
- Truckers who use additional heavyweight vehicles on a public road after July 2018 will also need to file Form 2290 by the last day of the month following the month the vehicle was first used.
You can find a chart of when Form 2290 taxes are due here.
Employer Identification Number
Truckers will need an employer identification number (EIN) to file Form 2290. You can apply for an EIN here.
Electronic Filing
Form 2290 can be filed electronically with e-filers only. After you e-file the IRS will send an IRS-stamped Schedule 1 to filers within minutes as proof of payment when registering your vehicle with your state’s Department of Motor Vehicles. Your printed copy of Schedule 1 must be good enough to show the watermark for the DMV to see.
Truckers with less than 25 vehicles may file Form 2290 by mail. The form must be postmarked and the tax paid by August 21, 2018. The Schedule 1 will take 4 to 6 weeks to be sent back to you once the IRS receives your payment.
New Payment Form
You may now use a credit or debit card to pay the Heavy Highway Use Tax. You can also make payments online or over the phone, whether you e-file or mail your Form 2290.
Changes in Vehicle Status
You can request a break from the Heavy Highway Vehicle Use Tax for vehicles that you reasonably expect to use less than 5,000 miles (7,500 for agriculture) during the tax period. You will need to file a statement to support suspending the tax for the tax period. If you do end up exceeding the mileage limit, the tax will become due and you will need to pay and report the tax for the entire tax period by the end of the following month.
You can also claim a credit for taxes paid on a vehicle that has been destroyed, stolen, or sold on the next 2290 that is filed or you can request a refund on Form 8849 for taxes paid on vehicles used less than 5,000 miles. You will have to wait until the end of the tax period before filing for the refund.
Form 2290 Help
The IRS has a Trucking Tax Center with forms, instructions and additional help. You can also find everything you need in Spanish there.
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