The Internal Revenue Service is reminding owners of heavy highway vehicles in Texas that the Form 2290, Heavy Highway Vehicle Use Tax Return must be filed and tax payments made by Aug. 31, 2018 for vehicles used on the road during July.
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 and a variety of special rules apply, explained in the instructions to Form 2290.
In 2018, the IRS expects to receive almost 77,800 Heavy Highway Vehicle Use Tax Returns from Texas. Though some taxpayers have the option of filing Form 2290 on paper, taxpayers with 25 or more taxed vehicles must e-file Form 2290
The IRS encourages all owners to take advantage of the speed and convenience of e-file and expects more than 60,700 Form 2290s from Texas to be filed electronically. There is no need to visit an IRS office because the form can be filed and any required tax payment can be made online. Visit IRS.gov for a list of 2290 Modernized e-File (MeF) Providers.
Generally, e-filers receive their IRS-stamped Schedule 1 electronically minutes after filing. They can then print the Schedule 1 and provide it to their state department of motor vehicles, without visiting an IRS office.
For those who want face-to-face service, all IRS Taxpayer Assistance Centers now operate on a “by-appointment” basis. See the Taxpayer Assistance Center Office Locator on IRS.gov for details.
For more information about the highway use tax, visit the Trucking Tax Center at IRS.gov/truckers.