The heavy highway vehicle use tax is a federal excise tax. These taxes are used to pay for highway and mass transit projects. It is an annual tax on heavy highway motor vehicles operating on public highways with a taxable gross weight of 55,000 pounds, or more.
The deadline to file and this tax is Aug. 31, 2022.
Here are the steps taxpayers should follow:
Gather information. Filers will need these things to complete and file their 2290:
- An employer identification number is required. Taxpayers cannot use their Social Security number. Anyone who doesn’t have an EIN can apply online. Taxpayers should use the same name on their Form 2290 as was assigned to them with their EIN. The name control on Form 2290 must match their EIN.
- Vehicle identification number of each vehicle.
- Taxable gross weight of each vehicle. Filers can use the table on page 2 of the Form 2290 to calculate their tax for vehicles based on each vehicle’s weight.
File. There are two ways taxpayers can file Form 2290:
- E-file. All taxpayers can file electronically for faster processing. The advantage of e-filing Form 2290 is the IRS provides a watermarked Form 2290 Schedule 1 to the taxpayer within minutes of receiving the e-filed return. Paper filers receive their Schedule 1 within 6 weeks after the IRS receives the return. Taxpayers who are reporting 25 or more vehicles are required to file electronically.
- By paper. Taxpayers can complete Form 2290 and then mail it to the IRS. Filers can go to the Form 2290 Instructions for the correct mailing address.
Pay. There are several ways for taxpayers to pay this tax:
- Credit card or debit card. Filers can pay by internet, phone, or mobile device.
- Electronic funds withdrawal. Taxpayers can authorize a direct debit when they file electronically.
- Electronic Federal Tax Payment System. Using this system requires advanced enrollment.
- Check or money order. Mail Form 2290 and Form 2290-V, Payment Voucher, to:
- Internal Revenue Service
- P.O. Box 932500
- Louisville, KY 40293-2500
Those who are unsure if they are required to file this form can use the * “Do I Need to Pay the Heavy Highway Vehicle Use Tax?” tool. Using this tool, owners answer a series of questions to help determine if they are required to pay highway use tax.