Heavy Vehicle Use Tax - Form 2290 filing

Anyone who registers a motor vehicle with a GVWR/GCWR of 55,000 lbs or more must file Form 2290 and pay the tax. Trucks that are used for 5,000 miles or less (7,500 miles for farm trucks) are required to file a return but are exempt from paying the tax.

Form 2290 is expected to be filed the last day of the month, following the month of your first use. The filing period starts on July 1st of every year and ends the last day of of June. 

2290 Due Dates

Yes, you can claim a credit for the tax paid on the next Form 2290 you file in the same or next tax period. The amount depends on when the vehicle was sold. Or, you can claim a refund of the tax paid using Form 8849.

Yes, If you already paid the tax on a vehicle you used for less than 5,000 miles you can claim a credit on the first Form 2290 you file for the next tax period. Or, you can claim a refund on Form 8849. However, a credit or claim for refund cannot be filed until the next tax period.