The Internal Revenue Service today reminded truckers and other owners of heavy highway vehicles that in most cases their next federal highway use tax return is due Wednesday, Aug. 31, 2016.
The deadline generally applies to Form 2290 and the accompanying tax payment for the tax year that begins July 1, 2016, and ends June 30, 2017. Returns must be filed and tax payments made by Aug. 31 for vehicles used on the road during July. For vehicles first used after July, the deadline is the last day of the month following the month of first use.
Though some taxpayers have the option of filing Form 2290 on paper, the IRS encourages all taxpayers to take advantage of the speed and convenience of filing this form electronically and paying any tax due electronically. Taxpayers reporting 25 or more vehicles must e-file. You can find a list of IRS-approved e-file providers on IRS.gov.
The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes trucks, truck tractors and buses. Ordinarily, vans, pick-ups and panel trucks are not taxable because they fall below the 55,000-pound threshold. The tax of up to $550 per vehicle is based on weight, and a variety of special rules apply, explained in the instructions to Form 2290.
Truckers do not need to visit an IRS office to e-file Form 2290. You can electronically file the Form 2290 and pay any Heavy Highway Vehicle Use Tax due online. Find an approved provider for Form 2290 on the 2290 e-file partner’s page. Generally, if you e-file Form 2290, you can receive your IRS-stamped Schedule 1 electronically minutes after e-filing. You can print your Schedule 1 and provide it to your state Department of Motor Vehicles without visiting an IRS office. If you choose to visit your local office, be aware that many Taxpayer Assistance Centers now operate by scheduled appointments. Use the Taxpayer Assistance Center Office Locator to see if your local office will require an appointment.
For more information about the highway use tax, visit the Trucking Tax Center at IRS.gov/truckers.