The Highway Use Tax (2290) is currently scheduled to expire on September 30, 2011. Give this fact, the IRS have advised truckers and other owners of heavy highway vehicles that their next federal highway use tax return (Form 2290) , usually due on August 31, will instead be due on November 30, 2011.
Truckers or other owners of heavy highway vehicles applying for state registration on or before Novermber 30, 2011, should provide the state as proof of payment the stamped Schedule 1 of the Form 2290 issued by the IRS for the prior tax year, ending on June 30, 2011.
See IR-2011-77, July 15, 2011 for more details at
www.IRS.gov/newsroom