IRS reminder - Highway use tax return, payment due September 3 

August 22: The IRS today issued a reminder that the federal highway use tax return for the tax year beginning July 1, 2013, and ending June 30, 2014, is due on Tuesday, September 3, 2013, because the normal August 31 due date falls on a Saturday in 2013.

The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more—generally including trucks, truck tractors, and buses. The tax of up to $550 per vehicle is based on weight, and a variety of special rules apply, explained in the instructions to Form 2290, Heavy Highway Vehicle Use Tax.

Today’s IRS release—IR-2013-70—explains that Form 2290 must be filed and tax payments must be made by September 3 for vehicles first used on the road during July 2013. For vehicles first used after July, the deadline is the last day of the month following the month of first use.

Taxpayers reporting 25 or more vehicles must e-file. However, the IRS release states that the IRS will be unable to accept or acknowledge receipt of any electronically filed returns from 10 p.m. ET on Saturday, August 31, to 5:30 a.m. ET on Tuesday, September 3, due to facility maintenance taking place over the Labor Day weekend.

The IRS asks taxpayers to e-file Form 2290 before 10 p.m. ET on August 31. Paper returns must be mailed and postmarked by midnight on September 3.

For more information, contact a tax professional with KPMG’s Excise Tax Practice group:

Taylor Cortright

(202) 533-6188

Deborah Karet Gordon

(202) 533-5965

Ruth Hoffman

(202) 533-6196

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