When is Form 2290 due for 2021 - 2022?

The current filing period began on July 1, 2021. Forms are due by August 31, 2021. Filing now will satisfy the filing requirement until June 30, 2022, after which the 2022 - 2023 filing season will begin.

What if I have a new vehicle?

File and pay by the last day of the month following your purchase and use. For example, if you bought and used a vehicle in September, file by the last day of October. You’ll pay prorated taxes from October 2019 through June 30, 2020. Then, the next year, you’ll be synced with the usual filing schedule of July 1 through June 30th.

What if the due date falls on a weekend or legal holiday?

If the due date for Form 2290 falls on a Saturday, Sunday, or legal holiday, the deadline for the form is extended to the next business day.

Penalties

The penalty for failing to file IRS Form 2290 by the August 31st deadline is equal to 4.5 percent of total taxes due, assessed on a monthly basis up to five months. Based on these rates, an HVUT liability that was originally $550 would climb to over $700 by the end of the five-month period of law-breaking. In addition to these federal penalties, many states suspend the registrations of vehicles for which proof of HVUT payment has not been provided.

HVUT evasion penalties can be even more significant, resulting in fines and incarceration, as illustrated in the case of one owner of a small trucking company who was found guilty of HVUT evasion through the continuous retitling of his vehicle. For his crime, the owner of the small trucking company was sentenced to serve four months in prison and an additional four months of electronically monitored home confinement. He was also ordered to pay a $2,000 fine.

Penalties for HVUT non-compliance for states are even more costly. The Secretary of Transportation has the authority to withhold up to 25% of the state’s Interstate Maintenance funds [23 U.S.C. 104(b)(5)] if it fails one of its periodic compliance reviews.

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