When Is HVUT Due? Key Deadlines for Form 2290
Understand all Heavy Vehicle Use Tax (HVUT) deadlines. This guide clarifies when Form 2290 is due for annual filings and unique circumstances.
The Heavy Highway Vehicle Use Tax (HVUT) is an excise tax levied on heavy highway motor vehicles operating on public roadways. This tax, reported on IRS Form 2290, helps fund the construction and maintenance of the nation’s highway infrastructure. Owners of heavy highway vehicles with a taxable gross weight of 55,000 pounds or more are required to pay this tax annually.
Standard HVUT Filing Deadline
The HVUT tax period runs annually from July 1 to June 30 of the following year. For vehicles first used on public highways during July, the standard filing deadline for Form 2290 is August 31. This date applies to most taxpayers.
Due Dates for Specific Situations
While August 31 is the common deadline, specific situations can alter the Form 2290 due date. For vehicles first used on a public highway after July, the tax is prorated for the months the vehicle is in service. The filing deadline for these vehicles is the last day of the month following the month of their first use. For instance, if a vehicle is first used in September, Form 2290 would be due by October 31.
When a new owner acquires a taxable vehicle mid-tax period, their filing obligation also follows the “first use” rule. The new owner must file Form 2290 and pay the prorated tax by the last day of the month following the month they first use the vehicle on public highways. Similarly, if a vehicle’s taxable gross weight increases during the tax period, additional tax may be owed. Form 2290 must be filed and any additional tax paid by the last day of the month following the month the increase occurred.
Submitting Your HVUT Payment
Once Form 2290 is completed, taxpayers have several options for submission and payment. Electronic filing is required for those reporting 25 or more vehicles, and it is highly encouraged for all filers due to faster processing. E-filing involves using an IRS-approved software provider, which can provide a stamped Schedule 1 (proof of payment) within minutes of IRS acceptance.
For those who prefer paper filing, Form 2290 can be mailed to the IRS. Accepted payment methods include Electronic Funds Withdrawal (EFW) directly from a bank account, the Electronic Federal Tax Payment System (EFTPS), credit or debit card payments through third-party processors, or by check or money order made payable to the “United States Treasury.” Timely submission of both the form and payment helps avoid potential penalties and interest charges.