What You Should Know About Highway Use Taxes

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You may have heard of “road taxes” or “highway use taxes.” What are these taxes and who has pay them?

The Heavy Vehicle Use Tax is a fee assessed annually by the Internal Revenue Service (IRS)
on vehicles (including class 8 trucks) operating on public highways at registered gross weights equal to or exceeding 55,000 pounds*. The gross taxable weight of a vehicle is determined by adding:

  • the actual unloaded weight of the vehicle fully equipped for service,
  • the actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used  in combination with the vehicle, and
  • the weight of the maximum load customarily carried on the vehicle and on any trailers or
    semitrailers customarily used in combination with the vehicle.

These taxes currently have a maximum of $550 per year and are used for highway construction and maintenance. Payment for the Heavy Vehicle Use Tax is conducted by submitting IRS form 2290. The deadline for submitting this form is August 31, 2022.

*Source: U.S. Department of Transportation Federal Highway Administration

Three Ways to Pay Your Heavy Highway Use Tax
(July 1, 2022 - June 30, 2023 tax period)
  1. Mail form 2290 (https://www.irs.gov/pub/irs-pdf/f2290.pdf) into the IRS (address is on the form). The IRS will mail the Schedule 1 receipt to you to use for your truck license renewal. Keep a copy of the form that you mail in with your payment.
  2. Go directly to an IRS office with your completed form to pay. All offices require an appointment.Call 1-844-545-5640 and schedule your appointment after you have confirmed that the location nearest you accepts 2290 payments. You can look up offices in your area online https://apps.irs.gov/app/office-locator/. Keep your Schedule 1 receipt for your truck license renewal.
  3. Go online and select a 2290 e-provider through the IRS website: https://www.irs.gov/e-file-providers/2290-mef-providers. Each e-provider will charge a fee for its service. Print your Schedule 1 receipt for your truck license renewal.

Reminder: This year’s Heavy Highway Use Taxes must be paid by August 31, 2022!
Even if you are filing suspended, you must still file your 2290.

Note: These lists are not intended to be all-inclusive

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This material is intended to be a broad overview of the subject matter and is provided for informational purposes only. Joe Morten & Son, Inc. does not provide legal advice to its insureds or other  parties, nor does it advise insureds or other parties on employment-related issues, therefore the subject matter is not intended to serve as legal or employment advice for any issue(s) that may arise in the operations of its insureds or other parties. Legal advice should always be sought from legal counsel. Joe Morten & Son, Inc. shall have neither liability nor responsibility to any person or entity with respect to any loss, action, or inaction alleged to be caused directly or indirectly as a result of the information contained herein. Reprinted with permission from Great West Casualty Company.

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taxes