NY HUT quarterly filing basics
Regular HUT and AFC certificate holders must file the returns assigned by New York, even if no tax is due or another party pays the tax. MyNYHUT helps prepare your return; you remain responsible for submitting it and paying New York directly.
Use New York’s assigned filing frequency
Start quarterly with the quarter in which New York operations began unless NY notifies you otherwise. After a calendar year, NY reviews prior-year HUT liability: over $12,000 is monthly; over $1,200 through $12,000 stays quarterly; $1,200 or less qualifies for annual reclassification only if subject to HUT for the entire preceding calendar year. Confirm the assigned frequency; do not select annual filing solely because current tax is low.
Quarterly deadlines and business-day adjustments
The standard dates are April 30, July 31, October 31, and January 31 of the following year. Monthly and annual returns are also due on the last day of the month after the reporting period. Saturdays, Sundays, and legal holidays move the deadline to the next business day. Q3 2026 is due November 2, 2026.
Zero-tax returns and trip certificates
Regular HUT/AFC certificate holders must file even with no New York activity, no tax due, or mileage reported by another carrier. A true HUT trip certificate is exempt from return filing and mileage tax for its covered vehicle and period. A temporary TR-8 receipt for regular registration does not provide that exception. Lessors and lessees holding certificates retain filing duties; identify who reports the vehicle’s mileage.
Keep daily records and monthly vehicle summaries
Record the certificate, VIN, plate and jurisdiction, leased owner, trip date, origin/destination, New York miles, miles outside New York, and toll-paid Thruway miles. Under the gross-weight method, separately track loaded and empty miles. Keep supporting toll, fuel, dispatch, and trip evidence. Retain records at least four years after the return due date or actual filing date, whichever is later. Records must remain in New York unless the Tax Department consents to removal.
Use one calculation method for the calendar year
Choose gross weight or unloaded weight on the first return and use it for all vehicles and returns that year. Only toll-paid portions of the New York State Thruway are excluded from HUT mileage; the HUT exclusion does not apply to IFTA fuel-use tax. Special reduced rates have separate eligibility conditions; consult the official instructions.
Prepare, then submit by the applicable method
Check NY’s electronic filing rules for your situation. Use HUT Web File when required; paper MT-903 filing is available where permitted. Generating a PDF or marking a period filed in MyNYHUT does not submit it to the state. Keep actual filing and payment evidence. Amended returns report corrected totals and require an explanation. Final returns are for permanently ending HUT business and require separate credential surrender and resolution of outstanding returns and bills.
Quarterly due dates and filing-frequency thresholds
Calendar-quarter HUT returns are due April 30, July 31, October 31, and January 31 for the preceding quarter. New accounts generally begin on a quarterly filing basis unless New York assigns another frequency.
After a carrier has been subject to HUT for a full calendar year, New York generally uses the prior year's HUT liability to determine the filing frequency. More than $12,000 generally means monthly filing; more than $1,200 through $12,000 generally means quarterly filing; and $1,200 or less generally means annual filing when the carrier was subject to the tax for the full year. The filing frequency assigned by the Tax Department controls.
- ✓January–March return: due April 30
- ✓April–June return: due July 31
- ✓July–September return: due October 31
- ✓October–December return: due January 31
- ✓Prior-year HUT over $12,000: generally monthly
- ✓Prior-year HUT over $1,200 through $12,000: generally quarterly
- ✓Prior-year HUT $1,200 or less: generally annual when subject for the full year
Essential NY HUT compliance guides
NY HUT Permit
Temporary NY HUT Permit
NY HUT Registration
NY HUT Requirements
What Is NY HUT?
NY HUT Quarterly Filing Basics
NY HUT Renewal Timing
NY HUT vs. HVUT
Official New York Tax Department sources
NYHUT.com is an independent commercial service. Compliance content is reviewed against primary New York State Department of Taxation and Finance guidance. State rules and interpretations can change; the official sources control.
Official program overview, registration, temporary trip certificates, filing, and resources.
Official certificate, vehicle threshold, registration, and decal guidance.
Official guidance for occasional New York operation using a HUT trip certificate of registration.
Official filing guidance, including the distinction between regular registration and trip certificates.
Common questions about this topic
Do I file when there was no New York activity?
Yes, regular HUT/AFC certificate holders must file the assigned return even with no activity or tax due. A true trip certificate has a separate exception.
Does NYHUT.com prepare quarterly returns?
MyNYHUT provides free MT-903 preparation assistance for customers. You review the information, submit using the applicable state filing method, and pay New York directly.
When is Q3 2026 due?
November 2, 2026. The standard October 31 deadline falls on a Saturday.
Continue your NY HUT research
Learn why an active New York HUT account may still require a quarterly return when no taxable New York mileage was traveled during the filing period.
Learn how New York Highway Use Tax relates to vehicle weight, taxable mileage, recordkeeping, and Form MT-903 filing.
Compare New York HUT gross-weight and unloaded-weight methods, vehicle thresholds, mileage records, and filing considerations.
Understand how vehicle weight affects New York Highway Use Tax registration and what weight information to prepare before ordering.
Ready to get the correct NY HUT credential?
Review the available permit services and submit your carrier and vehicle information through the secure online order process.