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The current period begins July 1, 2022, and ends June 30, 2023. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart, later). Note. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
Request an account transcript for the 2290 period you're concerned about. An IRS agent can print a transcript that details the date and amount of any payments received on your excise tax account.
Who is required to file Form 2290 and pay Heavy Highway Vehicle Use Tax? Anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more must file Form 2290 and pay the tax.
Annual Form 2290 Filing Vehicles on All Form 2290sAnnual Fee1 - 24 Vehicles$120.9925 \u2013 100 Vehicles$217.79101 \u2013 250 Vehicles$362.99251 \u2013 500 Vehicles$399.292 more rows
When you fail to pay the Heavy Vehicle Used Tax (HVUT) by the deadline. The penalty for failing to file your IRS Form 2290 by the deadline is equal to 4.5% of the total tax amount due, and the penalty will increase monthly for up to five months.
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Anyone who has registered or is required to register a heavy highway motor vehicle with a taxable gross weight of 55,000 pounds or more in their name at the time of first use on the public highways during the reporting period must file Form 2290, Heavy Highway Vehicle Use Tax Return.
More In File If you are filing a Form 2290 paper return:Mail Form 2290 to:With a check or money order drawn from an international financial institutionInternal Revenue Service International Accounts 1973 Rulon White Blvd. Ogden, UT 84201-00382 more rows
Truckers should report and pay the form 2290 Heavy Vehicle Use Tax for their taxable vehicles every year. The tax period usually begins from July 1st and extends till June 30th of the following year. So, every trucker should file or renew their yearly heavy use tax form 2290 within August 31st of every year.
It doesn't matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2022, and ends June 30, 2023.
Highway motor vehicles that do not exceed 5,000 miles (7,500 miles for agricultural vehicles) are exempted from paying heavy vehicle use tax, and they fall under the Suspended Vehicle category. However, owners must still report suspended vehicles using Form 2290.

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