<\/span><\/h3>\nThe IRS charges a late filing fee of 4.5% of the total tax due per month, up to a maximum of 22.5% after five months, if you don’t file Form 2290 by the September 2, 2025, deadline (or the last day of the month after the vehicle’s first use month for vehicles used after July).<\/p>\n
Example Calculation:<\/strong><\/p>\n\n- \n
For a vehicle with a taxable gross weight of 77,000 pounds, the HVUT is $550<\/strong>.<\/p>\n<\/li>\n- \n
If the filing is delayed by five months, the penalty would be:<\/p>\n
\n- \n
4.5% x $550 x 5 = $123.75<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n- \n
Additionally, states may suspend vehicle registration if proof of HVUT payment (a stamped Schedule 1<\/strong>) is not provided, halting operations.<\/p>\n<\/li>\n<\/ul>\n<\/span>Penalty for Late Payment of HVUT<\/span><\/h3>\nNot paying HVUT on or before the due date will result in an extra late payment penalty of 0.5% of the total tax due each month; however, the penalty cannot exceed 25%. Apart from this, the IRS will also charge at the rate of 0.54% per month on the amount of tax not paid.<\/p>\n
Example Calculation:<\/strong><\/p>\n