Breaker 1-9: Highway Use Tax Returns Due September 2

Truckers and other owners of heavy highway vehicles take note: Your next federal highway use tax return is due on September 2.

The September 2 due date, which was pushed back two days because the normal August 31 deadline falls on a Sunday, generally applies to Form 2290, Heavy Highway Vehicle Use Tax Return, and the accompanying tax payment for the tax year that begins on July 1, 2014, and ends on June 30, 2015, according to the IRS.

Tax returns must be filed and tax payments made by September 2 for vehicles used on the road during July. For vehicles first used after July, the deadline is the last day of the month following the month of first use, the agency stated on Friday.

The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more, which generally includes trucks, truck tractors, and buses. Ordinarily, vans, pickups, and panel trucks are not taxable because they fall below the 55,000-pound threshold, according to the IRS.

The tax of up to $550 per vehicle is based on weight, and a variety of special rules apply, which are explained in the instructions to Form 2290.

Though some taxpayers have the option of filing Form 2290 on paper, the IRS on Friday encouraged taxpayers to file this form – and pay any tax due – electronically. Taxpayers reporting 25 or more vehicles must e-file. A list of IRS-approved software providers can be found on IRS.gov.

Paper returns must be mailed and postmarked by midnight on September 2. IRS offices will be closed on Labor Day, September 1.

Visit the IRS Trucking Tax Center for more information.

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