An Aug 31 deadline generally applies to filing Form 2290, Heavy Highway Vehicle Use Tax Return to report federal highway use tax on highway motor vehicles with a total gross weight of 55,000 pounds or more. This may include trucks, truck tractors and buses. Motor vehicles usually under this weight and therefore not taxed are vans, pickup trucks and panel trucks.
Be sure to include payment for tax year July 1, 2016 through June 30, 2017 when submitting Form 2290. Vehicles first used after July have a tax due date of the last day of the month following the month of first use. 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. The fastest and most convenient way to file Form 2290 and pay tax due is electronically.
If you e-file Form 2290, you can receive your IRS-stamped Schedule 1 electronically minutes after e-filing. You may print your Schedule 1 and take it with you to your state Department of Motor Vehicles. Taxpayers reporting 25 or more vehicles MUST e-file.
For more information about the highway use tax, visit the Trucking Tax Center at IRS.gov/truckers.