PHOENIX — The Internal Revenue Service issued a news release Friday reminding truckers and other owners of heavy highway vehicles their next federal highway use tax return is due Aug. 31, 2016.
The deadline generally applies to Form 2290 and the accompanying payment for the tax year that begins July 1, 2016, and ends June 30, 2017. Returns must be filed and tax payments made by Aug. 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, pick-ups 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.
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 and paying any taxes due electronically . Taxpayers reporting 25 or more vehicles must e-file. You can find a list of IRS-approved e-file providers on IRS.gov.
By filing Form 2290 electronically, you can receive your IRS-stamped Schedule 1 minutes after e-filing. Schedule 1 can also be printed and provided to the state Department of Motor Vehicles without visiting an IRS office. If you choose to visit your local office, be aware that many Taxpayer Assistance Centers now operate by scheduled appointments. Use the Taxpayer Assistance Center Office Locator to find out if your local office will require an appointment.