By NICK GOSNELL
Hutch Post
HUTCHINSON, Kan. — The Internal Revenue Service is reminding owners of most heavy highway vehicles of their responsibility to timely file Form 2290, Heavy Highway Vehicle Use Tax Return.
The Heavy Highway Vehicle Use Tax Return is filed by people who normally drive large truck tractors or buses on highways," said IRS spokesperson Michael Devine. "These are vehicles that have a gross weight of 55,000 pounds or more, so these are the big rigs. The owners of these vehicles have to file the form 2290 and pay the tax by Monday, August 31st if those vehicles were on the road during the month of July."
A variety of special rules apply. These special rules are explained in the instructions to Form 2290.
"For those who aren't sure, the IRS has a new tool on our website, irs.gov," Devine said. "It's titled, Do I need to pay the Heavy Highway Vehicle Use Tax? It's pretty simple to use. It's question and answer format. You need the taxable gross weight of the vehicle, the month that the vehicle was first used on the road and then it will tell you all the information you need to know."
If you do need to file in August, the easiest way to do that is electronically.
"You can go online to irs.gov and find a list of the e-file providers who are approved to do the Form 2290 for the owner and you can pay electronically through a funds withdrawal transfer or using the electronic federal tax payment system. Right now, you cannot pay by credit or debit card."
Generally, e-filers receive their IRS-stamped Schedule 1 electronically minutes after filing and paying any Heavy Highway Vehicle Use Tax due online. They can then print the Schedule 1 and provide it to their state department of motor vehicles without visiting an IRS office.