Heavy highway vehicle use tax deadline approaching

The deadline for filing Form 2290, Heavy Highway Vehicle Use Tax Return, is August 31, 2020, for the taxable period that runs from July 1 through June 30.

August 20, 2020

IRS news release IR-2020-179 reminds taxpayers who have registered a taxable highway motor vehicle under state law to file IRS Form 2290, Heavy Highway Vehicle Use Tax Return, by August 31, 2020. A taxable highway motor vehicle is defined as a vehicle with a gross weight of 55,000 pounds or more, that is driven on public highways in the U.S., Canada, or Mexico.

The vehicle use tax is an excise tax that is paid for the taxable period that runs from July 1 of the current year through June 30 of the following year. Tax is prorated for vehicles first placed in service after July 31.

Form 2290 is used to:

  • figure and pay the tax,
  • claim a credit for a vehicle that was sold or disposed of, or
  • claim a suspension (exemption) for a vehicle used 5,000 miles or less (7,500 miles or less for agricultural vehicles).

See the Form 2290 Instructions for information on when and how to file the return and other details about the tax and who should file.

Taxpayers are strongly encouraged to e-file the form (those with 25 or more taxed vehicles must e-file). Also, the IRS’s Trucking Tax Center provides up-to-date information on paying the tax and links to other resources for truck owners.

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