The Internal Revenue Service is reminding owners of most heavy highway vehicles to timely file their Form 2290, Heavy Highway Vehicle Use Tax Return.

The highway use tax applies to those motor vehicles with a taxable gross weight of 55,000 pounds or more. Generally, this includes large trucks, truck tractors and buses. The tax is based the weight of the vehicle.

A variety of special rules apply, but they are spelled out in the instructions for Form 2290.

The deadline for filing Form 2290 and paying the tax is Aug. 31 for vehicles used on the road during July.

If a taxpayer is unsure whether they have a requirement to file Form 2290, the IRS offers an online tool, “Do I Need to Pay the Heavy Highway Vehicle Use Tax?” The tool features a question-and-answer format that helps owners determine if they have to pay the highway use tax.

How does e-filing make it easier?

The IRS is encouraging all heavy highway vehicle owners to take advantage of the speed and convenience of e-file and to pay any tax due electronically.

Some taxpayers have an option of filing Form 2290 on paper, but those with 25 or more taxed vehicles must file Form 2290 electronically.

With Form 2290 e-filed and any tax due paid online, here’s no need to visit an IRS office. Visit IRS.gov for a list of IRS-approved e-file providers and to find an approved provider for Form 2290 on the IRS 2290 e-file partners page.

What are the payment methods?

There are two ways to pay the highway use 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.

For now, the IRS says they cannot accept payment payment of the Heavy Highway Vehicle Use Tax by credit card or debit card.

To pay the use tax by mail, send a completed Form 2290 and a check or money order with Form 2290-V, Payment Voucher, to:

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

When Form 2290 is filed electronically, e-filers generally get their IRS-stamped Schedule 1 electronically, just 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 - all without having to visit an IRS office.

In 2019, the IRS received about 941,000 Heavy Highway Vehicle Use Tax Returns.

For more information about the highway use tax, check out the Trucking Tax Center at IRS.gov/trucker.

Source: IR-2020-179