Truckers must file From 2290 in required timeframe

If you have clients who drive large trucks and buses with a taxable gross weight of 55,000 or more, you should advise them that they need to e-file Form 2290, Heavy Highway Vehicle Use Tax Return, by the last day of the month following the month in which they first used the vehicle on a public highway during the taxable period, regardless of the vehicle’s registration renewal date.

The heavy highway vehicle use tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways. Note the filing deadline is not tied to the vehicle registration date.

Taxpayers that have 25 or more taxed vehicles registered in their name must e-file Form 2290 and pay the tax. However, on vehicles they expect to use for 5,000 miles or less—or 7,500 for farm vehicles—they are required to file a return, but pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the tax becomes due.

For example, vehicles first used on a public highway during July 2023 must file Form 2290, and pay the appropriate tax between July 1, 2023, and Aug. 31, 2023. For additional taxable vehicles placed on the road during any month other than July, the tax should be prorated for the months during which it was in service. IRS.gov has a table to help determine the filing deadline.