Many Highway Vehicle Use Tax Returns (Form 2290) are due August 31. The filing deadline is not determined by the vehicle’s registration date. This date is determined by the tax payment for the tax year, typically going from July to June. If the vehicle was not used on the roads until after July, the deadline will be the last day of the month for the first month of use.
The use tax is for highway motor vehicles with a gross weight of 55,000 pounds or more. This includes anything from large cargo trucks, buses, and even truck tractors. The amount of the tax is based on the weight of the vehicle and a number of other things determined in the Form 2290 instructions.
Does your taxpayer qualify to complete this form? Visit the IRS Website for a copy of the form today!
If you need more information on the highway use tax, please visit the Trucking Tax Center for more information.