IRS issues reminder for Highway Use Tax return deadline


Authored by RSM US LLP

Heavy vehicle owners who have registered, or are required to register, large trucks, highway tractors, or buses are reminded to file their Form 2290, Heavy Vehicle Use Tax Return. The heavy vehicle use tax applies to highway motor vehicles with a gross weight of 55,000 lbs or more. The deadline to file and pay is Aug. 31, 2021 for vehicles used on the road during July 2021. 

Notably, the filing deadline is not tied to the vehicle registration date. Therefore, regardless of the vehicle’s registration renewable date, taxpayers must still file their Form 2290 by the last day of the month after the month in which the taxpayer first used the vehicle on a public highway. For general details on information needed to file the return, how to file the return and how to pay the tax, please see below. 

Information needed

  • Employer Identification Number (EIN)
  • Vehicle Identification Number and taxable gross weight of each vehicle

How to file

  • For returns with 25 or more vehicles, taxpayer must E-file. 
  • For returns with 24 vehicles or less, taxpayer has the option to E-file or file a paper return.

How to pay

  • Pay by credit card or debit card
  • Electronic funds withdrawal option (as part of the E-file process)
  • Electronic Federal Tax Payment System (this option requires advanced enrollment)
  • Checks or money orders using the Form 2290-V, Payment Voucher 

For more details, please refer to the IRS’s alert and consult with your tax advisors. 

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This article was written by Debbie Gordon, Eugene Boakye and originally appeared on 2021-08-05.
2021 RSM US LLP. All rights reserved.

The information contained herein is general in nature and based on authorities that are subject to change. RSM US LLP guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM US LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.

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