Jan–Mar
April 30
New York Highway Use Tax filing
New York HUT Tax Filing and MT-903 Assistance
Bilingual help organizing New York mileage, vehicle information and the filing period for a regular, no-tax-due, amended or final HUT return.
Quarterly calendar
Four periods. Four deadlines to track.
New carriers generally start quarterly unless New York assigns another frequency. Returns are due on the last day of the month following the reporting period.
Apr–Jun
July 31
Jul–Sep
October 31
Oct–Dec
January 31
Monthly or annual filing can apply when New York changes the account frequency. Follow the frequency shown for your account.
The real filing problem
The form is short. Reconstructing trustworthy mileage is not.
Missing trips
Dispatches, tolls and mileage reports cover different dates or vehicles.
Miles confused
New York miles and toll-paid Thruway miles require correct classification.
Weight method unclear
Gross and unloaded weight methods affect the calculation.
Late or zero return
A carrier assumes no activity means nothing must be filed.
Records to gather
Build the return from records—not guesses.
Start with evidence that supports every vehicle, trip and New York mile in the period.
- ✓ HUT account and certificate numbers
- ✓ Assigned filing period
- ✓ VIN, plate, jurisdiction and weight
- ✓ Trip dates, origins and destinations
- ✓ New York and out-of-state mileage
- ✓ Toll-paid Thruway mileage
- ✓ Leased vehicle information
- ✓ Prior return for amendments
A documented process
From raw trip data to a filing-ready summary.
- 1. Confirm account and period
Regular, zero, amended or final return and assigned frequency.
- 2. Organize vehicles and miles
Match trip evidence to each vehicle and reporting period.
- 3. Prepare the filing path
Identify gaps and separate assistance fees from taxes and government charges.
Bilingual filing guidance
Verónica Vanessa Quevedo
Owner and Managing Executive · Easy Truck Solutions
Verónica helps owner-operators and small fleets identify the correct HUT period, organize available mileage evidence and understand what is missing before filing—in English or Spanish.
FAQ
New York HUT filing questions
Who must file a New York HUT return?
A carrier issued a regular HUT certificate generally must file Form MT-903 for its assigned filing period.
Do I file when I had no New York activity?
Generally yes. A carrier with a regular HUT certificate must usually file a no-tax-due return even with no New York activity.
Is every account a quarterly filer?
No. New carriers generally begin quarterly, but New York may assign monthly or annual filing based on prior-year HUT liability.
What records support the return?
Daily vehicle and trip records should substantiate actual New York mileage. Supporting HUT records generally must be retained for at least four years.
Can you guarantee the tax amount or acceptance?
No. The amount depends on the records, vehicle weight and reporting method. New York State controls acceptance, penalties and interest.
Official sources
Verify filing rules with New York State
Easy Truck Solutions is a private trucking compliance and administrative consulting firm. We are not a government agency and are not affiliated with the FMCSA, USDOT, or IRS. All regulatory filings can be submitted directly by the carrier with the respective authorities.
MT-903
Tell us which HUT period you need to file.
Send your name, phone and requested service. We will contact you to understand the account, vehicles and available records.
Request trucking compliance help
Complete three fields and our team will review your request.