Highway Use Tax (HUT) Web File
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 Web 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.
You can Web File most returns, including:
- 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.
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.
Important bank information
Debit block services protect your bank accounts from unauthorized electronic charges. The block (or filter) provides stringent control over electronic transactions posted to bank accounts. Your bank will only process authorized transactions.
Check with your bank before setting up a debit transaction so your payment will not be rejected by the bank. See our 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.
HUT Web file accepts late filed returns beginning with December of 2011, the fourth quarter of 2011, and the 2011 annual return. File paper returns for periods before then. If your late return reports mileage, there'll be penalty and interest, so use our penalty and interest calculator to help figure what you owe. There is no penalty or interest for no activity returns.
You can Web file a ‘final' highway use tax 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 highway use tax 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.
For more information
Find Frequently Asked Questions (FAQs) in the Businesses Answer Center.