The Internal Revenue Service is encouraging 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 Return, by Aug. 31, 2023, the 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.