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Heavy Vehicle Use Tax

Tax Freedom DayThe time to file your Form 2290 is just around the corner.  Last year, nearly 100,000 drivers were penalized for late filing.  IRS Form 2290 – and the $550 heavy vehicle use tax payment that goes with it – is due August 31.

Who Must File: 

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2013, and ending on June 30, 2014, if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more. See the examples under When To File, later.

You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).

Use Form 2290 for the following actions:

Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.

  • Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period. See Suspended vehicles exceeding the mileage use limit, later.
  • Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category. See the instructions for line 3, later.
  • Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
  • Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
  • Report acquisition of a used taxable vehicle for which the tax has been suspended.
  • Figure and pay the tax due on a used taxable vehicle acquired and used during the period. See Used vehicle later.

Dual registration.   If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax. This rule also applies to dual registration of a leased vehicle.Used vehicle.   If you acquire and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.

When To File

Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2013, and ends June 30, 2014. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below).

 

IF, in this period, the vehicle is first used during …THEN, file Form 2290 and make your payment by1and enter this date on Form 2290, line 1
July, 2013August 31, 2013201307
August, 2013September 30, 2013201308
September, 2013October 31, 2013201309
October, 2013November 30, 2013201310
November, 2013December 31, 2013201311
December, 2013January 31, 2014201312
January, 2014February 28, 2014201401
February, 2014March 31, 2014201402
March, 2014April 30, 2014201403
April, 2014May 31, 2014201404
May, 2014June 30, 2014201405
June, 2014July 31, 2014201406
1 File by this date regardless of when state re