IRS encourages truckers to e-file by August 31 tax payment deadline

The Internal Revenue Service today encouraged all those who have registered, or are required to register, large trucks and buses with a taxable gross weight of 55,000 pounds or more to e-file Form 2290, Heavy Highway Vehicle Use Tax ReturnPDF, by the Aug. 31, 2023, payment deadline for vehicles first used in July 2023.

The heavy highway vehicle use tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways.

The filing deadline is not tied to the vehicle registration date. Taxpayers must file Form 2290 by the last day of the month following the month in which the taxpayer first used the vehicle on a public highway during the taxable period, regardless of the vehicle’s registration renewal date.

Taxpayers that have 25 or more taxed vehicles registered in their name must e-file Form 2290 and pay the tax. However, on vehicles they expect to use for 5,000 miles or less (7,500 for farm vehicles), they’re required to file a return, but pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the tax becomes due.

Vehicles first used on a public highway during the month of July 2023 must file Form 2290 and pay the appropriate tax between July 1, 2023, and August 31, 2023. For additional taxable vehicles placed on the road during any month other than July, the tax should be prorated for the months during which it was in service. IRS.gov has a table to help determine the filing deadline.

File and pay the easy way

Get the facts

• Visit the Trucking Tax Center on IRS.gov.
• Review the Frequently Asked Questions for Truckers who e-file (also available in Spanish).
• Use Do I Need to Pay the Heavy Highway Vehicle Use Tax? online tool if unsure about filing.

Gather the required information

• Vehicle Identification Number(s).
• Employer Identification Number (EIN) – not a Social Security number. It can take about four weeks to establish a new EIN. See How to Apply for an EIN.
• Taxable gross weight of each vehicle.

Filing options

• All Form 2290 filers are encouraged to e-file, a list of IRS-approved e-file providers is on IRS.gov.
• E-file is required when reporting 25 or more vehicles on Form 2290.
• A watermarked Schedule 1 is sent within minutes after acceptance of an e-filed return.
• If filing by mail, ensure that the correct mailing address is used.
• Mail filers will receive their stamped Schedule 1 within 6 weeks after the IRS receives the form.

Payment options

• Credit or debit card or digital wallet is an option.
• E-filing makes paying with electronic funds withdrawal an easy part of the process.
• Electronic Federal Tax Payment System requires advanced enrollment.
• Mailed in check or money order payments using Form 2290-V, Payment Voucher, mailed to:

  Internal Revenue Service
  P.O. Box 932500
  Louisville, KY 40293-2500

More information:

• IRS YouTube Video: Truckers: Mark Your Calendars To File Form 2290
• Understanding Form 2290 – Heavy Highway Vehicle Use Tax
• Frequently Asked Questions for Indian Tribal Governments Regarding Highway Use Tax
• IRS Form 2290 call center, available weekdays between 8 a.m. and 6 p.m. Eastern time. From within the U.S., 866-699-4096 (toll-free), from Canada or Mexico, 859-320-3581 (not toll-free).

Source: IRS-2023-149, Aug. 17, 2023