Clients who’ve registered or who are required to register large trucks and buses must file the 2021 Form 2290, “Heavy Highway Vehicle Use Tax Return,” by Aug. 31.
The requirement to file the form and pay is for vehicles used on the road during July that have a taxable gross weight of at least 55,000 pounds. The deadline is not tied to the vehicle registration date.
Among other uses, Form 2290 is also used to figure and pay the tax due:
If, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
To claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period; or,
To claim a credit for tax paid on vehicles that were destroyed, stolen, sold or used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
For more, the IRS has a video on filing the form.