Highway Use Tax (HUT) Web File—free and no additional software needed!
Are you filing more frequently than you should be?
Before you file your next HUT return, check your filing frequency (how often you must file your highway use tax return) to see if you should be filing less frequently. If your filing frequency changed, we sent you a letter dated March 23, 2022. If you use the Highway Use Tax Web File application, it will automatically display your correct filing frequency (annual, quarterly or monthly).
For more information about the changes, see TB-HU-260, Filing Requirements for Highway Use Tax.
Highway Use Tax (HUT) Web File is the easiest and fastest way to file a highway use tax return and make a payment. You'll receive an electronic confirmation number with the date and time you filed your return. You can also file now and schedule your electronic payment for a date no later than the return's due date.
To get started, create an Online Services business account. You can also grant a New York State tax preparer access to Web File for you. We offer a number of instructional presentations to help you get started. View demos and videos.
Web Filing information
When to file and pay
Returns are due by the last day of the month following each reporting period. If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.
Initially, you must file a HUT return and pay tax due on a quarterly basis, starting with the calendar quarter when you began operations in New York State unless notified by the tax department of a different filing requirement.
The periods and due dates for quarterly filing are:
|Reporting quarter||Due date|
|January 1 – March 31||April 30|
|April 1 – June 30||July 31|
|July 1 – September 30||October 31|
|October 1 – December 31||January 31 (following year)|
After filing quarterly for a calendar year, your filing period may change based on your total HUT liability for the preceding calendar year. If your total HUT liability for the preceding calendar year was:
- more than $1,200 but not more than $12,000, you must continue to file quarterly,
- more than $12,000, you will be reclassified as a monthly filer,
- $1,200 or less and you were subject to HUT for the entire preceding calendar year, you will be reclassified as an annual filer.
The Tax Department will annually review your total HUT liability for the preceding calendar year and notify you if your filing frequency requirements have changed.
Using Web File
You can Web File most returns:
- monthly, quarterly, and annual highway use tax returns
- no activity returns
- final returns
- amended returns that were previously Web filed (you'll need the correct confirmation number)
To Web File, you're required to report the current certificate number for every vehicle you need to report mileage on. You can find this number on the TMT-7 and TMT-7.1, Highway Use Tax (HUT) and/or Automotive Fuel Carrier (AFC) Certificate of Registration.
You can't use HUT Web File to submit:
- multiple original returns for the same tax period
- amended returns that weren't previously Web filed
- Form DTF-406, Claim for Highway Use Tax (HUT) Refund
- any registration application (including Forms TMT-1, TMT-39, and TMT-334)
You also can't use HUT Web File to add vehicles onto or to cancel vehicles off of your highway use tax account. You must use One Stop Credentialing and Registration (OSCAR) to complete those tasks.
Uploading your HUT return vehicle information
If your business has more than 200 vehicles, you are required to upload your HUT return information. If your business has 200 or fewer vehicles, you can choose to manually enter or upload your HUT return information. For details on the upload and to avoid errors, see Highway Use Tax Web File: upload information.
Pay directly from your bank account
Make HUT Web File payments directly from your bank checking or savings account at the time you file. There's no charge from the Tax Department. You can schedule your electronic payment for a later date no later than the return's due date.
If your payment doesn't go through or you submit the return without the necessary payment, don't mail a payment without contacting us first. Typically, you'll receive a bill in the mail for the missing payment within 30 days. Send the payment with the bill so it's processed correctly.
If you have debit blocks on your bank account—even if you have already authorized payments for other taxes to the Tax Department—you must communicate with your bank to specifically authorize HUT payments. The bank will only process authorized transactions. For more information, visit ACH debit block information.
Print a copy of the return, it serves as proof you filed on time for the period. Don't mail it or anything else you print from HUT Web File to the Tax Department. It's for your records only.
If you file your HUT return late and report tax due, there will be penalty and interest. There is no penalty or interest for no activity returns.
You can Web File a final HUT return. On the Questionnaire page, answer yes to the question, "Are you permanently discontinuing your business for highway use tax purposes, and filing a final return?" and proceed with the Web File process. Once your return is submitted, mail your HUT and/or AFC Certificate(s) of Registration (TMT-7, TMT-7.1) to:NYS TAX DEPARTMENT
HUT REGISTRATION UNIT
BUILDING 8, ROOM 639
W A HARRIMAN CAMPUS
ALBANY, NY 12227
Once we receive your final return, your HUT account will be inactivated, though you'll still have access to all other Online Services.
It's important to contact us to make sure there are no other delinquencies and/or bills still associated with your tax account(s). Filing a final return doesn't cancel delinquencies or bills. Also, depending on when we receive your final return, you may be required to file one more return.
Not able to Web File?
If you file highway use tax returns, your return filing frequency may have changed. For tax periods beginning on and after January 1, 2022, the thresholds for monthly, quarterly, and annual filing requirements increased, allowing many filers to report less frequently.
For more information, see When to file and pay.
Continue to Form MT-903, Highway Use Tax Return.
For more information
See Highway use tax.