Heavy Use Tax Due

If you operate a truck or other vehicle categorized as a heavy highway motor vehicle on public highways, you must file Form 2290, Heavy Highway Vehicle Use Tax Return, and pay excise tax.

Filing and Paying Heavy Highway Vehicle Use Tax

All truck owners can now e-file Form 2290 and pay electronically. You get your Schedule 1 almost immediately after the IRS accepts your e-filed return. If you are reporting 25 or more trucks on a return, you must file electronically.

The tax year began on July 1, and ends on June 30. The balance due shown on the Form 2290 must be paid in full by the due date of the return. For trucks and other taxable vehicles in use during July, the Form 2290 and payment are due on Aug. 31.

Taxable Gross Weight

The taxable gross weight of a vehicle (other than a bus) is the total of:

  1. The actual unloaded weight of the vehicle fully equipped for service,
  2. The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  3. The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.

Actual unloaded weight of a vehicle is the empty (tare) weight of the vehicle.
A trailer or semitrailer is treated as customarily used in connection with a vehicle if the vehicle is equipped to tow the trailer or semitrailer.

Schedule 1 (Form 2290)

Complete and file both copies of Schedule 1. The second copy will be stamped and returned to you for use as proof of payment. Your return may be rejected if Schedule 1 is not attached to Form 2290.E-file. If Form 2290 is filed electronically, a copy of Schedule 1 with an IRS watermark will be sent to the ERO, transmitter, and/or ISP electronically. Ask the ERO, transmitter, and/or ISP for the original electronic copy of Schedule 1.

Extension of time to file

Before the due date of the return, you may request an extension of time to file your return by writing to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

In your letter, you must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file does not extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.

For more information visit the IRS site with the link below

IRS Site for Form 2290 and Schedule 1