The IRS release (IR-2015-101) notes that the August 31 deadline generally applies for filing Form 2290, Heavy Highway Vehicle Use Tax Return, and the related tax payment for the tax year that begins July 1, 2015, and ends June 30, 2016.
The IRS encourages all taxpayers to file Form 2290 and pay any tax due electronically. Taxpayers reporting 25 or more vehicles must “e-file.”
The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more—generally, trucks, truck tractors, and buses. Typically, vans, pick-up trucks, and panel trucks are not taxable because they fall below the 55,000-pound threshold.
The tax of up to $550 per vehicle is based on weight, but a variety of special rules apply.
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