Why this matters for owner-operators and fleets
Tax season doesn’t start and stop on April 15 for trucking. Between Heavy Vehicle Use Tax (HVUT) filings, quarterly fuel tax reports, and evolving per diem rules, Arizona-based carriers need year-round compliance. VTX Business Consultants in Tucson positions itself as a local, bilingual shop led by an IRS Enrolled Agent offering accurate, compliant filings and personalized guidance for individuals and businesses—services that map neatly to trucking’s paperwork load.
Enrolled Agent expertise, applied to trucking
VTX highlights Enrolled Agent (EA) credentials—federally licensed tax professionals authorized to represent taxpayers before the IRS. For truckers, an EA can step in on matters like notices, collections, or audits while also building proactive plans for entities (LLCs/S-corps), payroll taxes, and quarterly estimates to smooth cash flow. VTX markets individual, small-business and startup support, which includes quarterly and annual filings and tax planning—useful for leased-on and independent owner-operators alike.
HVUT Form 2290: dates, proof, and practical tips
The HVUT filing season runs July 1 through June 30 each year. For the current period (July 1, 2025–June 30, 2026), you must file Form 2290 by the last day of the month following a vehicle’s first use on public highways. E‑filing is encouraged; after acceptance, the watermarked Schedule 1 serves as proof of payment for registration. Make sure the watermark is legible before heading to MVD/DMV.
- Who must file: Generally, vehicles with taxable gross weight of 55,000 lbs or more.
- Proof you’ll need: EIN (not SSN), matching name control, VIN(s), and weight class details.
Arizona IFTA: recordkeeping and quarterly deadlines
IFTA compliance hinges on clean mileage and fuel documentation per trip and per vehicle. Arizona requires detailed trip records—origins/destinations, routes, odometer readings at state lines, miles by jurisdiction, and fuel receipts—and monthly/quarterly summaries distinguishing taxable from non‑taxable miles.
- Quarterly return due dates: Apr. 30 (Q1), July 31 (Q2), Oct. 31 (Q3), Jan. 31 (Q4). Even “no miles” quarters must be filed.
- Tip: If you can’t e-file, Arizona accepts mailed IFTA returns, but online filing calculates jurisdictional tax due automatically.
Per diem and meal deductions truckers should know
For travel beginning Oct. 1, 2024, the IRS special meals & incidental expenses (M&IE) per diem rates for transportation workers are $80 CONUS and $86 OCONUS. Truckers subject to Department of Transportation hours‑of‑service limits can generally deduct 80% of meal costs (or the special per diem) rather than the usual 50%. Publication 463 confirms the 80% rule and notes the post‑Sept. 30, 2024 increase in the transportation per diem rates.
Where a Tucson preparer can add value
- Right‑sized entity and payroll: Align business structure and officer wages for S‑corps, avoid estimated‑tax surprises, and stay on top of payroll tax deposits.
- 2290 readiness: Keep EIN/name control consistent, track first‑use dates, and verify Schedule 1 watermarks before registration visits.
- IFTA accuracy: Build trip‑by‑trip logs and retain fuel documentation to defend audits and minimize assessments.
- Per diem policy: Decide whether to use the special transportation per diem consistently for the year and apply the 80% deduction correctly.
Get your documents in order
- Business basics: EIN letter, prior‑year returns, entity documents, settlement statements, 1099‑NECs, payroll reports (if any).
- Equipment and expenses: Purchase/lease agreements, depreciation schedules, repair and tire invoices, tolls, scales, parking, and insurance.
- Operations data: ELD or trip sheets with odometer readings, miles by state, and fuel receipts for each vehicle; 2290 Schedule 1 copies.
The bottom line
Between HVUT timing, Arizona IFTA rules, and per diem changes effective for travel after Sept. 30, 2024, there’s plenty for carriers to track. A local EA‑led firm like VTX Business Consultants can bridge day‑to‑day recordkeeping with compliant, audit‑ready returns—helping owner‑operators and fleets in Tucson keep trucks moving while the paperwork stays on schedule.
Sources Consulted: VTX Business Consultants; Internal Revenue Service (Trucking Tax Center, Instructions for Form 2290, Publication 463, Internal Revenue Bulletin Notice 2024‑68); Arizona Department of Transportation Motor Carrier Services.
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
