Last Highway Use Tax Deadline Extended for Truckers


Typically highway use tax applies to buses, trucks, and truck tractors that have a gross taxable weight of 55,000 pounds or more.  This often does not include vans, pickups, and panel trucks because they are below the weight limit.

The IRS recently advised truckers and other owners of heavy highway vehicles that the due date of their next highway use tax return has been extended.   This return which is usually due August 31st. will now be due on November 30, 2011.  Payments, and returns should not be filed before Nov. 1, 2011.

The highway use tax is scheduled to expire on Sept. 30, 2011.  This is the reason for the extension.  The IRS hopes that this extension will alleviate any confusion or multiple filings that could occur if Congress decides to modify or reinstate the tax after that date.

Last year the IRS received highway use tax payments of about $886 million from about 650,000 forms.

If you are acquiring and registering a new or used vehicle during the July-November period, new regulations require a state to register the vehicle without the use tax being paid.  The person registering the vehicle must provide a bill of sale showing that the vehicle was purchased in the last 150 days.

For more information on highway use tax, please contact the IRS directly or visit

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