The Internal Revenue Service reminds those who have registered, or are required to register, large trucks and buses that it’s time to file Tax Year 2021 Form 2290 , Heavy Highway Vehicle Use Tax Return. The deadline to file and pay is Aug. 31, 2021, for vehicles used on the road during July 2021.
The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Taxpayers unsure if they must file can use the IRS online tool, “ Do I Need to Pay the Heavy Highway Vehicle Use Tax? ” The question-and-answer format helps owners determine if they are required to pay the highway use tax. The “Understanding Form 2290 – Heavy Highway Vehicle Use Tax” recorded webinar is also available.
- Employer Identification Number (EIN) – not a Social Security number. For those who do not have one, it can take about four weeks to establish a new EIN. See How to Apply for an EIN .
- Vehicle Identification Number and taxable gross weight of each vehicle.
The filing deadline is not tied to the vehicle registration date. Regardless of the vehicle’s registration renewal date, taxpayers must file Form 2290 by the last day of the month following the month in which the taxpayer first used the vehicle on a public highway during the taxable period.