Owners of most heavy highway vehicles must file their
The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes large trucks, truck tractors and buses. The tax is based on the weight of the vehicle; many special rules apply.
The August deadline to file and pay the tax is for vehicles used on the road during July. Some taxpayers have the option of filing a 2290 on paper, but those with 25 or more taxed vehicles must e-file.
For owners who are unsure if they have to file, the IRS now has an online question-and-answer page. Paying the tax by credit card or debit card is no longer an option.
In 2019, the IRS received approximately 941,000 heavy-vehicle highway use returns.
