The Internal Revenue Service today reminded owners of most heavy highway vehicles of their responsibility to timely file Form 2290, Heavy Highway Vehicle Use Tax Return. The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes large trucks, truck tractors and buses. The tax is based on the weight of the vehicle. A variety of special rules apply. These special rules are explained in the instructions to Form 2290.
The deadline to file Form 2290 and pay the tax is Aug. 31, 2020, for vehicles used on the road during July.
For owners who are unsure if they have a requirement to file this form, IRS offers a new online feature called “Do I Need to Pay the Heavy Highway Vehicle Use Tax?” This question and answer format will help owners determine if they are required to pay highway use tax.
IRS e-file for convenience, fast Schedule 1
The IRS encourages all owners to take advantage of the speed and convenience of e-file and paying any tax due electronically. Some taxpayers have the option of filing Form 2290 on paper, but for those with 25 or more taxed vehicles they must e-file Form 2290.
There is no need to visit an IRS office because the form can be e-filed, and any required tax payment can be made online. Visit IRS.gov for a list of IRS-approved e-file providers and to find an approved provider for Form 2290 on the 2290 e-file partner’s page.
There are two ways to pay the tax electronically:
- Electronic funds withdrawal; authorize a direct debit as part of the e-file process.
- Electronic Federal Tax Payment System; allow five to seven business days for new accounts.
Until further notice, paying the Heavy Highway Vehicle Use Tax by credit card or debit card is no longer available.
To pay the tax by mail, send a completed Form 2290 and check or money order with Form 2290-V, Payment Voucher, to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
Generally, e-filers receive their IRS-stamped Schedule 1 electronically minutes after filing and paying any Heavy Highway Vehicle Use Tax due online. They can then print the Schedule 1 and provide it to their state department of motor vehicles without visiting an IRS office.
In 2019, the IRS received approximately 941,000 Heavy Highway Vehicle Use Tax Returns. For more information about the highway use tax, visit the Trucking Tax Center at IRS.gov/trucker.