When Is Your Highway Use Tax Due Date?
For owners of heavy vehicles, the Highway Use Tax deadline is based on the first month of service. Understand the Form 2290 filing and payment cycle.
The Heavy Highway Vehicle Use Tax (HUT) is a fee the Internal Revenue Service (IRS) collects from owners of heavy vehicles operating on public highways. Funds from this tax contribute to the Highway Trust Fund, which helps finance road and bridge projects. This tax is calculated and paid using IRS Form 2290, the Heavy Highway Vehicle Use Tax Return.
Who Must File the Highway Use Tax
Individuals or companies that own and register a highway motor vehicle with a taxable gross weight of 55,000 pounds or more must file the Highway Use Tax. Taxable gross weight is calculated by combining the vehicle’s actual unloaded weight, the weight of any trailers or semi-trailers customarily used, and the weight of the maximum load carried. This calculation is based on the vehicle’s total potential operating weight, not its weight at a single moment.
A category exists for vehicles used minimally during a tax period. If a vehicle travels fewer than 5,000 miles on public highways during the tax year, it is considered a “suspended vehicle.” For vehicles used primarily for agricultural purposes, this mileage limit is extended to 7,500 miles. While a Form 2290 must still be filed to report these suspended vehicles to the IRS, no tax is due.
Determining Your Filing Deadline
The filing deadline for Form 2290 is tied to when a vehicle is first used on a public highway during the tax period, which runs from July 1 to June 30. For any vehicle in operation during July, the Form 2290 must be filed and the tax paid by August 31. This is the most common deadline, applying to vehicles already in use at the start of the tax year.
For vehicles acquired or first used after July, Form 2290 is due by the last day of the month following the month of first use. For instance, if a truck is first used in October, the return must be filed by November 30. This system prorates the tax for the portion of the year the vehicle is in service. If a due date falls on a weekend or legal holiday, the deadline moves to the next business day.
Information and Documents for Filing
An Employer Identification Number (EIN) is required for Form 2290 filings, as a Social Security Number (SSN) is not permitted. If you do not have an EIN, you must apply for one well in advance of the filing deadline, as it can take several weeks for the IRS to issue a new number.
You will also need the unique Vehicle Identification Number (VIN) for each vehicle being reported. Alongside the VIN, you must determine the taxable gross weight category for each vehicle, as this figure is used to calculate the amount of tax owed. This information is entered on Form 2290, the Heavy Highway Vehicle Use Tax Return.
How to Submit Your Return and Payment
The IRS mandates electronic filing (e-filing) for anyone reporting 25 or more vehicles. E-filing is also recommended for smaller fleets or single-vehicle owners because it provides faster processing and immediate receipt of a stamped Schedule 1. This watermarked Schedule 1 is the official proof of payment required by most states to register a heavy vehicle.
For those who file by paper, the completed Form 2290 should be mailed to the address specified in the form’s instructions. Payment can be made through the Electronic Federal Tax Payment System (EFTPS), debit or credit card, or by mailing a check or money order with the Form 2290-V payment voucher. After the IRS processes a return, they will send back the stamped Schedule 1.
Consequences of Late Filing and Payment
Failing to file Form 2290 or pay the tax by the due date results in financial penalties from the IRS. The penalty for not filing on time is 4.5% of the total tax due, and this penalty accrues monthly for up to five months. A separate penalty is assessed for failing to pay the tax owed, which is 0.5% of the tax amount.
Interest is charged on both the late tax payment and the penalties, and it compounds daily. Beyond the federal penalties, there are state-level consequences. Most states will refuse to register or renew a heavy vehicle’s registration without the IRS-stamped Schedule 1 as proof of payment, making timely filing necessary to keep vehicles legally on the road.