Truckers report a heavy vehicle use tax with the Federal authorities at Internal Revenue Service, for vehicle weight 55,000 lbs and more. This HVUT tax is reported in IRS Form 2290, which can be prepared and reported online electronically using an IRS authorized e-file provider like http://Tax2290.com. Truck Tax returns are reported between 1st of July to 30th of June, usually it is due by 31st of
August for vehicle first put to use in July. Normally this tax need to be filed and pay by the following month when the vehicle is put to use in public highways. Form 2290 must be filed by the last day of the month following the month of first use
Example 1: John uses a taxable vehicle on a public highway by driving it home from the dealership on September 1, 2015, after purchasing it. John must file Form 2290 by October 31, 2015, for the period beginning September 1, 2015, through June 30, 2016. Because October 31, 2015, falls on a Saturday, John doesn't have to file until the next business day, November 2, 2015. Example 2: John purchases a new taxable vehicle on January 3, 2016. The vehicle is required to be registered in his name. The vehicle is first used on the public highway by driving it home from the dealership after purchasing it in January. John must file another Form 2290 reporting the new vehicle by February 29, 2016, for the period beginning July 1, 2015, through June 30, 2016. Example 3: All of Trucker A's vehicles are first used in the current period in July 2015 by driving them from the dealership on the public highway to his warehouse after purchasing them. Trucker A must file one Form 2290 on or before August 31, 2015. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicle first used in July on the return normally due on August 31, 2015, and the vehicle first used in August on a separate return filed by September 30, 2015.
