Truck Tax Forms and Deadlines Truck Drivers Should Know

There are many things to think about when becoming a truck driver, including what forms you need to fill out and when and what tags to get for your truck, among others. 

That's why most trucking companies find it more convenient and practical to be part of a Consortium/Third-Party Administrators (C/TPAs) like Labworks USA to manage all, or part, of an employer's DOT drug and alcohol testing program and other DOT or FMCSA compliance needs. We perform tasks as agreed to by the employer to assist in implementing the drug and alcohol testing program and to help keep the employer compliant with the DOT/FMCSA Drug and Alcohol Testing rules and regulations. We as a DOT Consortium can help you.

The dates and names may seem a bit confusing, so the purpose of this guide is to explain the purposes of each form and when each one is due.

The trucking association believes that taxes are best used to raise revenue for essential government services with the least detrimental effects on taxpayers and on economic activity. It encourages simplicity and neutrality in the tax system and urges a federal approach to excessive and discriminatory taxation of the transportation industry by states and localities.

1. Form 2290

What is it?

The Heavy Vehicle Use Tax (HUVT).

Who has to file?

If a vehicle is more than 55,000 pounds and travels more than 5,000 miles in a year, then Form 2290 must be filed. If the vehicle has traveled fewer than 5,000 miles per year, it is considered suspended. If the vehicle only transports agricultural products and travels less than 7500 miles per year, it is considered suspended as well. Even if the vehicle has been suspended, Form 2290 must still be filed.

When is the deadline? 

You must file your Form 2290 by August 31st each year, unless it falls on a Saturday, Sunday, or federal holiday, in which case it is moved to the next business date, but you can start profiling for the form in May. Depending on when your 2290 needs to be replaced, the date you put your truck on public roads will vary. If you put your vehicle on the road in October, you must file your Form 2290 before the end of November.

Why is HVUT important?

• Federal HTF Faces Shortfall

The Federal Highway Trust Fund (HTF) finances the federal highway program through fuel and other highway-use taxes. The funds are invested in our nation's transportation infrastructure.

In 2008, Federal HTF receipts topped $38.7 billion, with $33.5 billion specifically dedicated to the HTF’s Highway Account.  As motor fuel prices have topped $4 per gallon in the U.S., consumption of motor fuels, and consequently receipts from motor fuel taxes, have declined.  In July 2008, the Office of Management and Budget (OMB) projected a $3.1 billion shortfall in  receipts into the Federal HTF’s Highway Account 
for 2009. 

Due to the way that highway funds are allocated, every $1 of shortfall translates into a $4 dollar 
drop in spending.  If the shortfall is not addressed, federal highway aid to states would be slashed by approximately $12 billion in 2009.  The severity of the problem is apparent when noting that total federal highway aid to states was expected to be $41 billion in 2009.

• Shortfall Costs Are High

As conditions of our roads and bridges continue to deteriorate, congestion will grow, the U.S. economy will lose billions in productivity, and fuel consumption will increase.  

Substandard highway infrastructure also reduces roadway safety, increases vehicle maintenance costs, damages the environment due to pollution caused by vehicle emissions, expands energy consumption, and increases emergency response time.

• HVUT Generates Billions for HTF

The HVUT is a significant source of transportation funding in the U.S.  In 2008 alone, the HVUT generated more than $1.0 billion in Federal HTF revenue.

• The HVUT Levels the Playing Field

The need for road surface maintenance is greatly attributable to the heaviest vehicles.  The U.S. Department of Transportation in its most recent Highway Cost Allocation Study estimated that light single-unit trucks, operating at less than 25,000 pounds, pay 150 percent of their road costs while the heaviest tractor-trailer combination trucks, weighing over 100,000 pounds, pay only 50 percent of their road costs.

Where to File?

Labworks USA partnered with Simple Truck Tax to help you to file your Form 2290 in just a few easy steps! 

2. IRP

What is it?

The International Registration Plan (IRP), is the plates on a truck.

Who has to File? 

If a truck crosses state lines, weighs over 27,000 pounds, and/or has three or more axels, they qualify for an IRP.

Why the IRP is important? 

The main purpose of the International Registration Plan is to promote interstate commerce. It encourages the fullest possible use of the highway system. It allows registered motor carriers to travel through all IRP member jurisdictions. The main benefit is consolidated licensing and reporting requirements.

When is the Deadline?

It depends on the State/base jurisdiction. Some states have set dates and in others, the date is the same each year based on the month when you first registered.

Where do you Renew your IRP?

You should go to your local IRS office in your base jurisdiction to file your return.

3. IFTA

What is it? 

International Fuel Tax Agreement

Who has to File?

Vehicles that travel through two or more jurisdictions and purchase fuel in each jurisdiction are required to file an ITF.

What is the Timeframe?

The IFTA is actually filed on a quarterly basis. The quarters are as follows:

Quarter 1: January 1 – March 31

Quarter 2: April 1 – June 30

Quarter 3: July 1 –  September 30

Quarter 4: October 1 – December 31

Why is IFTA is Important?

IFTA allows US states and Canadian provinces, known as jurisdictions, to get their fair share of fuel use taxes. Drivers report mileage to their base state only, which in turn takes care of distributing the taxes among the jurisdictions on that driver's route.

When is the deadline?

Quarter 1: April 30 (May 2, 22)

Quarter 2: July 31

Quarter 3: October 31

Quarter 1: January 31

(This also depends on if the deadlines fall on a weekend or holiday it will be moved to the next business day)

4. UCR

What is it?

UCRP stands for Unified Carrier Registration Program

Who has to File?

Commercial vehicles carrying cargo across state or international lines must file.

Why is UCR Important?

The UCR Program's primary objective is to generate reliable information for use in law enforcement administration, operation, and management.

When is the Deadline?

December 31st

In Conclusion

Make sure you learn the different types of forms you need to fill out as a truck driver by writing them down on your calendar or putting them on your phone.

They are important and not having them could lead to penalties and fines for not following the rules.

If you need support on your trucking needs, feel free to reach out to us at Labworks USA.

If you are looking for more information about drug and alcohol testing as a truck driver, visit LabWorks USA. Our DOT Consortium's friendly team will be more than happy to discuss any concerns you may have and work with you to ensure you are always fully compliant specially with random DOT drug and alcohol testing pre-employment testing. Moreover, if you need help with FMCSA Clearinghouse registration, we can further support you.