The IRS is no longer mailing out reminders for the Form 2290, so OOIDA’s Permits and Licensing Department is giving truck owners a heads up – it’s time to think about the federal highway use tax for heavy vehicles, also known as the HUT or HVUT tax. It’s that $550 fee you pay each year when you file an IRS Form 2290.
The tax year begins on July 1 and ends on June 30. The balance due shown on the Form 2290 must be paid in full by the due date of the return. For trucks and other taxable vehicles in use during July, the Form 2290 and payment are due on Aug. 31. State governments are required to receive proof of payment of the federal heavy vehicle use tax as a condition of vehicle registration.
Fleets with 25 or more vehicles must pay online with the IRS. Smaller fleets still have the option of paying by check or money order, either mailed or walked into an IRS office. A lot of IRS offices no longer take those payments anymore, so it’s a good idea to call your local IRS offices before making a trip there to pay.
Although you can make this payment yourself, the Business Services staff at the Owner-Operator Independent Drivers Association provides a service for members to help them get the tax paid.
“For a service fee, OOIDA Permits and Licensing Department offers members the convenience and speed of filing the Form 2290s online,” said OOIDA’s Cathy Koncilia.
Koncilia says the IRS is no longer mailing out reminders for the 2290.
In general, the federal heavy vehicle use tax applies to trucks, truck tractors and buses with a gross taxable weight of 55,000 pounds or more.
There is a change this year in computing tax when a vehicle is purchased from a private seller during the tax period. Call OOIDA Permits and Licensing staff or see page 5 of the Form 2290 instructions for details.
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