8/4/2021
It’s time to file Tax Year 2021 Form 2290, Heavy Highway Vehicle Use Tax Return for those who have registered, or are required to register, large trucks and buses. The deadline to file and pay is August 31, 2021, for vehicles used on the road during July 2021. The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more.
The filing deadline is not tied to the vehicle registration date. Regardless of the vehicle’s registration renewal date, you must file Form 2290 by the last day of the month following the month in which you first used the vehicle on a public highway during the taxable period.
If You're Unsure if You Have to File:
Use the IRS online tool, “Do I Need to Pay the Heavy Highway Vehicle Use Tax?” The question-and-answer format can help you determine if you are required to pay the highway use tax.
Watch the recorded webinar “Understanding Form 2290 – Heavy Highway Vehicle Use Tax”.
If You Are Ready to File:
Information Needed
Employer Identification Number (EIN) – not a Social Security number. If you do not have one, it can take about four weeks to establish a new EIN. See How to Apply for an EIN.
Vehicle Identification Number and taxable gross weight of each vehicle.
How to File
E-file is required when reporting 25 or more vehicles on Form 2290 and is the preferred filing method. The IRS provides a watermarked Schedule 1 within minutes after accepting the electronically filed return.
Here is a list of IRS-approved e-file providers.
If you're filing on paper, complete and mail Form 2290. Expect to receive the stamped Schedule 1 within 6 weeks after the IRS receives the form. See Tax Year 2021 Instructions for Form 2290 for the correct mailing address.
How to Pay
Pay by credit card or debit card.
Electronic funds withdrawal can be authorized as part of the e-file process.
Electronic Federal Tax Payment System; requires advanced enrollment.
Check or money order using Form 2290-V, Payment Voucher, mailed to: Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500.
The IRS has a Trucking Tax Center you can visit.
Resources:
FAQs for Indian Tribal Governments regarding Highway Use Tax
If you need more help, you can call the Form 2290 Call Site weekdays between 8 a.m. and 6 p.m. Eastern time from the U.S. 866-699-4096 (toll-free).