On August 8, 2022, the IRS reminded the filing of Form 2290, Heavy Highway Vehicle Use Tax Return, for vehicle owners who have already registered or need to register their buses or large trucks. Considering the deadline is August 31, 2022, the IRS advises using an e-file system to file the forms to save time and avoid any delays.
If you have a highway motor vehicle with a gross weight of 55,000 pounds or more, you must register it in your name and file Form 2290 to pay its tax. On the other hand, if your vehicle is expected to make less than 5,000 miles, which is 7,500 miles for farm vehicles, vehicle owners do not have to pay tax, but they still need to file a return.
It is worth noting that the filing deadline is entirely separate from the vehicle registration date. You need to file Form 2290 until the end of the following month when your vehicle hits the highway for the first time. The registration renewal date of your vehicle has no importance in this regard.
If your vehicle uses the public highway for the first time in July 2022, you need to pay tax between July 1 and August 31. The same applies to vehicles that use the public highway for the first time, which need to be prorated for the months they were in service.