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IRS Provides Guidance on HVUT Filing

IRS Provides Guidance on HVUT Filing

9/20/2011

 

The Internal Revenue Service issued guidance on September 16 to motor carriers and others who must file and pay the federal Heavy Vehicle Use Tax (Form 2290). Since Congress did not extend the federal highway taxes by the usual HVUT filing date of August 31, IRS had earlier extended the due date until November 30. Now, however, Congress has extended the HVUT through June 30, 2012. The other federal taxes were extended only through March 31 next year. IRS says it will have next year’s Form 2290 ready by October 1 and asks carriers to file it during the month of November. IRS will not be issuing receipts for the filing earlier than November 1, and after November 30, the filing will be late. In the meantime, carriers that have new vehicles to register may show their base states a receipt for the 2011 HVUT as proof of payment and the state must accept it.