Federal Heavy Highway Vehicle Tax for 2017-2018 Reporting Year Due by August 31

The Internal Revenue Service is reminding truck owners that August 31 is the deadline for filing heavy highway vehicle use tax returns (HHVU) for the year 2017-2018 tax year. HHVU returns are made on IRS Form 2290 together with payment for the tax year that begins July 1, 2017, and ends June 30, 2018. Returns must be filed and tax payments made by August 31 for vehicles 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.

The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes trucks, truck tractors and buses. Ordinarily, vans, pickups 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, and a variety of special rules apply, explained in the instructions to Form 2290. Truck owners do not need to visit an IRS office to e-file Form 2290 . The form can be filed and tax paid online. Find an approved provider for Form 2290 on the 2290 e-file partner’s page. Generally, e-filers receive their IRS-stamped Schedule 1 electronically minutes after filing. They can then print the Schedule 1 and provide it to their state department of motor vehicles, without visiting an IRS office.

For those who choose to visit, note that the agency’s taxpayer assistance centers now operate on a “by-appointment” basis. See the Taxpayer Assistance Center Office Locator on IRS.gov for details. Though some taxpayers have the option of filing Form 2290 on paper, the IRS encourages all taxpayers to take advantage of the speed and convenience of filing this form electronically and paying any tax due electronically. Taxpayers reporting 25 or more taxed vehicles must e-file. Tax-suspended vehicles don’t count toward the 25-or-more taxed vehicle threshold.