The Highway Heavy Vehicle Use Tax is an annually paid tax to the IRS for operating taxable heavy vehicles or trucks on the public highways of the United States. Truckers and truck taxpayers must estimate their truck taxes for the tax period and report them in advance to the IRS at the beginning of every tax period before the deadline. Generally, a tax period starts in July every year and lasts until June of the following year. The tax season of this year starts in July 2024 and ends in June 2025. Therefore, the last date to report your form 2290 HVUT to the IRS is August 31, 2024. The form 2290 due dates always fall on the end of the following month of the heavy vehicles’ first used month. Since the tax season begins on the first of July, the due date falls at the end of August.
For the vehicles that are used/purchased any other month other than July, truckers should report form 2290 HVUT for their heavy vehicles on a partial period/pro-rated basis. These partial period taxes are charged based on the first used month of the heavy vehicle. Trucking taxpayers should calculate the form 2290 truck taxes from the first used month till the end of the ongoing tax period (June) and report to the IRS. The deadline to report the partial period/pro-rated truck taxes is the end of the following month of the vehicle’s first used month.
Form 2290 HVUT deadlines
| First Used Month | Deadline to file form 2290 |
|---|---|
| July 2024 | August 31, 2024 |
| August 2024 | September 30, 2024 |
| September 2024 | October 31, 2024 |
| October 2024 | November 30, 2024 |
| November 2024 | December 31, 2024 |
| December 2024 | January 31, 2025 |
| January 2025 | February 28, 2025 |
| February 2025 | March 31, 2025 |
| March 2025 | April 30, 2025 |
| April 2025 | May 31, 2025 |
| May 2025 | June 30, 2025 |
| June 2025 | July 31, 2025 |
Please note that if any due date falls on weekends or public holidays, it rolls over to the next business day.
IRS Extensions
IRS doesn’t give any extension to report or pay the form 2290 HVUT. If you need an exception under special circumstances, you should write a requisition letter to the IRS stating the clear reason for your delay in reporting your form 2290 tax returns.
The official address of the IRS is,
Internal Revenue Service
7940 Kentucky Drive Florence, KY 41042-2915
Please remember that the IRS doesn’t need to give any extension time to pay your form 2290 truck taxes. They might give an extension time to file your HVUT returns. If you want an extension of time to pay the taxes, you have to write to them separately. IRS won’t give an extension time of more than six months unless the taxpayer is living abroad.
FAQs
When is form 2290 HVUT due?
HVUT form 2290 is due by the end of the following month of your heavy vehicle’s first used month for a partial period or pro-rated basis. If you are reporting or renewing form 2290 tax returns for the entire tax period, the due date is August 31.
Can I file form 2290 HVUT during the due date of the vehicle’s registration?
You should remember that form 2290 HVUT due doesn’t fall on the due date of the vehicle’s registration. Form 2290 HVUT is absolutely necessary to register your new vehicle or renew your existing vehicle registration on its due date. So, you must report form 2290 HVUT for every tax season before the deadlines, which is irrelevant to the heavy vehicle’s registration due date.
How long does a tax period last?
Every tax period lasts exactly one year. Generally, a tax period starts around the beginning of July every year and lasts till the end of June in the following year.
Can I get an extension time to pay the form 2290 HVUT dues?
IRS doesn’t give an extension time report or pay the form 2290 tax returns. If you need an extension time, you must write a letter requesting an extension by clearly stating your reason for the delay. The IRS will process your request and approves the extension if they consider the reason relevant. IRS will not give an extension time of more than 6 months unless you are abroad.
What will happen if I miss the due date to report and pay form 2290 taxes?
IRS is very strict about deadlines. If you miss the deadlines, IRS will charge penalties, late charges and interests based on the tax dues. Therefore, it is highly advisable that you must report your form 2290 HVUT to the IRS on or before the due date.