Tag Archives: heavy highway use tax

Truckers: Highway Use Tax Return Due September 3

The IRS is reminding truckers and other owners of heavy highway vehicles that their next federal highway use tax return, usually due August 31, will instead be due on September 3, 2013.

This year’s September 3 due date, pushed back three days because the normal August 31 deadline falls on a Saturday, generally applies to IRS Form 2290 and the accompanying tax payment for the tax year that begins on July 1, 2013, and ends on June 30, 2014. Returns must be filed and tax payments made by September 3 for vehicles first used on the road during July. For vehicles first used after July, the deadline is the last day of the month following the month of first use.

truckingSome taxpayers have the option of filing Form 2290 on paper. However, the IRS is encouraging taxpayers to file (and pay any tax due) electronically. If you have 25 or more vehicles, you must e-file.

In general, the highway use tax applies to trucks, truck tractors and buses with a gross taxable weight of 55,000 pounds or more. Ordinarily, vans, pick-ups and panel trucks are not taxable because they fall below the 55,000-pound threshold.

The tax of up to $550 per vehicle is based on weight. Keep in mind that a variety of special rules apply to some vehicles, such as those with minimal road use.

If you have questions about filing this form, or whether you fall under the special rules, contact your tax adviser ASAP.