Federal Heavy Highway Vehicle Use Tax Payment Due August 31 For Vehicles on Road During July 2020

The 2020 Heavy Highway Vehicle Use (HHVU) tax reporting period runs from July 1, 2020 to June 30, 2021. The HHVU tax is paid on each commercial motor vehicle with a gross vehicle weight of 55,000 pounds or greater that travels 5,000 miles or more per year.

The HHVU applies to most petroleum cargo tank vehicles and transports. Once the HHVU tax is filed and paid, the IRS will send back to filers a stamped IRS Form 2290 Schedule 1, proof of payment within 6 weeks.

Filing Deadlines

The filing deadline for Form 2290 is based on the month the taxpayer first uses the taxable vehicle on public highways during the reporting period.

— For vehicles first used on a public highway in July, file Form 2290 between July 1 and August 31.

— For vehicles first used on a public highway after July, file Form 2290 by the last day of the month following the month in which you first used the vehicle on a public highway. The tax for the current filing season is prorated for vehicles first used on a public highway after July.

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