When Is the Heavy Highway Use Tax (Form 2290) Due?
Understand your Heavy Highway Use Tax (Form 2290) deadline. Your filing date is determined by your vehicle's first month of service, not a fixed calendar date.
The Heavy Highway Use Tax is an annual federal excise tax imposed on certain heavy motor vehicles operating on public highways. The revenue generated from this tax contributes to highway construction and repair projects across the country.
Determining Your Filing Deadline
The filing deadline for Form 2290 depends on when a vehicle is first used on public highways during the tax period. The standard federal tax period for this use tax runs from July 1 to June 30 of the following year. For vehicles that are in service during the month of July, the Form 2290 must be filed by August 31 of that same year.
A different rule applies for vehicles placed into service after July. For any vehicle first used on a public highway in any month after July, the Form 2290 is due by the last day of the month following the month of first use. For instance, if a new truck is first used on public highways in October, its Form 2290 is due by November 30; a vehicle first used in February has a filing deadline of March 31.
If a deadline happens to fall on a weekend or a legal holiday, the filing is due on the next business day. This IRS filing deadline is independent of any state vehicle registration renewal dates.
Who is Required to File and Pay
You are required to file Form 2290 if a highway motor vehicle with a taxable gross weight of 55,000 pounds or more is registered in your name. The taxable gross weight includes the unloaded weight of the vehicle, the weight of trailers customarily used with it, and the weight of the maximum load carried.
If a commercial vehicle is anticipated to travel 5,000 miles or less (or 7,500 miles or less for agricultural vehicles), the tax is considered “suspended.” While no tax payment is due for these suspended vehicles, a Form 2290 must still be filed with the IRS to report the vehicle and claim the suspension. Should the vehicle later exceed the mileage limit during the tax period, another Form 2290 must be filed to figure and pay the tax.
Information Needed to File Form 2290
A valid Employer Identification Number (EIN) is required for the return; Social Security Numbers are not permitted for this purpose. If you do not have an EIN, you must apply for one well in advance of the filing deadline, as the application process can take several weeks. You will also need the unique Vehicle Identification Number (VIN) for every vehicle being reported on the form and the taxable gross weight of each vehicle to determine its correct tax category.
How to File and Pay the Tax
There are two primary methods for filing Form 2290: electronically or by mail. The IRS mandates electronic filing for anyone reporting 25 or more vehicles, though it is encouraged for all filers due to faster processing times. Paper filing is an alternative for those with fewer than 25 vehicles.
Several options are available for paying the tax. The Electronic Federal Tax Payment System (EFTPS) is a free online service provided by the Treasury Department. Other options include electronic funds withdrawal as part of the e-filing process, or payment via a debit or credit card. Payment can also be made by check or money order, accompanied by a Form 2290-V, Payment Voucher. Upon processing, the IRS will send back a stamped Schedule 1, which serves as proof of payment and is required for registering heavy highway vehicles with state authorities.
Consequences of Late Filing or Payment
Failing to file Form 2290 or pay the tax by the due date results in financial penalties. The penalty for not filing on time is 4.5% of the total tax amount due, and this penalty accrues on a monthly basis for up to five months. A separate penalty for failing to pay the tax is also assessed, which is equal to 0.5% of the total tax owed.
In addition to these penalties, interest is charged on the overdue tax and the penalties themselves, and the interest rate can fluctuate but is compounded daily. Beyond the financial costs from the IRS, a major consequence of non-compliance is the inability to register the vehicle. Most states require proof of HVUT payment before they will issue or renew a vehicle’s registration.