The heavy vehicle use tax (HVUT) is an essential requirement for truck owners and operators. While the annual filing deadline is well-known, it's equally important to file the Form 2290 when adding a truck to your fleet outside of the annual filing period.

This tax applies to anyone who has registered (or is required to register) a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more in their name at the time of first use on the public highways during the reporting period.

Filing deadlines are not just annual

The deadlines are based on the month you first use the taxable vehicle on public highways during the reporting period.

The annual filing season for HVUT is July 1 through June 30. For vehicles you use on a public highway during July, submit a Form 2290 to the Internal Revenue Service (IRS) between July 1 and August 31.

But that’s not all.

If you place an additional taxable truck registered in your name on the road during any month other than July, you are liable for the HVUT, prorated for the months during which the truck is in service.

You must file Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways. For example, if you first use a truck during March, file the 2290 for that vehicle by April 30.

Selling a truck?

You can claim a credit for tax paid on a vehicle that is:

• Destroyed, stolen, or sold; or
• Used 5,000 miles or less (7,500 for agricultural vehicles) during the reporting period.

You may need to wait until the tax period has ended to make your claim.

How to file

E-filing is required if you are reporting 25 or more taxed vehicles on a Form 2290, and it is encouraged for all filing for faster processing. You can receive your receipt – a watermarked Schedule 1 – within minutes. The Schedule 1 is proof that you paid the HVUT and is required to register your vehicle.

You must pay the tax in full when you file your Form 2290.

Key to remember: Staying compliant with HVUT requirements is not limited to the annual filing period. Be sure to understand the deadlines, then file and pay your Form 2290 taxes on time to avoid paying interest and penalties.