Heavy Highway Vehicle Use Tax Return – Form 2290. Calculate and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more. File suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
1. Steps to File Your Form 2290
STEP 1: CREATE YOUR ACCOUNT
STEP 2: ENTER BUSINESS & TRUCK INFO
STEP 3: TRANSMIT TO THE IRS
STEP 4: RECEIVE STAMPED SCHEDULE 1
2. Who is required to file Form 2290 and pay Heavy Highway Vehicle Use Tax?
Anyone who registers a heavy highway motor vehicle in their name with a gross weight of 55,000 pounds or more must file Form 2290 and pay the tax. Typically, owners of vans, pickup trucks, panel trucks, etc., are not required to file or pay tax on these smaller trucks. Trucks that are used for 5,000 miles or less (7,500 for farm trucks) are required to file a return but are excluded from paying the tax
3. Who is required to e-file Form 2290?
IRS encourage all 2290 filers to e-file 2290. If you are reporting 25 or more taxable heavy highway motor vehicles for any taxable period, you must e-file through truck 2290. When you e-file your Schedule 1 will be available almost immediately after IRS accepts it.
4. Why do I need an Employer Identification Number to e-file?
An Employer Identification Number (EIN) is a 9-digit number issued by the IRS for tax filing or tax reporting purposes of identifying a particular business tax account. The EIN format will be always: XX-XXXXXXX. If you don’t have an EIN please click here to Apply New EIN EINs are used by employers, sole proprietors, corporations, partnerships, non-profits, trusts, estates of decedents, government agencies, certain individuals, and other business entities. These entities must provide their EIN on every form is being filed with the Internal Revenue Service (IRS).
5. Why is the name control important?
IRS uses a combination of your EIN and your name as a unique identifier for the name control. On an e-filed return, if a taxpayer’s unique ID doesn’t match our records, it’s rejected.
6. Can I file my return electronically if I just received my EIN?
You may electronically file your return two weeks from the date your EIN was assigned so your name control is established in our system. If you e-file it before then, your return might be rejected.
7. How will I know the IRS has received my return?
You will get an e-mail notification from us. You’ll also have access to an electronic version of the Schedule 1 containing a watermark of the e-file logo in the background.
8. How do I make corrections to my e-filed return?
You can e-file a correction to weight, mileage and VIN. However, if you make another type of error on your e-filed and accepted return, you will need to make corrections on a paper Form 2290 and mail it to the IRS.
9. If I buy another truck after I have e-filed my 2290 for the current tax period, should I e-file my original 2290 again and simply add the new vehicle to the Schedule 1?
No. If you e-file your 2290 and list the vehicles you own on the Schedule 1, and later buy one or more additional trucks, you must file a new Form 2290 listing only the new vehicles. E-file that 2290 any time before the last day of the month following the month the new vehicle was first used on public highways.
10. May I file one 2290 for two trucks that I place on the road in two consecutive months?
No. The amount of tax you owe depends on the month when the first use occurs on public highways during the tax period. The tax period runs from July 1 to June 30. In this case, you should file two Forms 2290, one for each vehicle and its partial tax period, and complete a Schedule 1 for each. Your tax will be more for the truck that was used first during the period. In the next tax year, you can file one 2290 for all the trucks you will have on the road for the 12 months of the tax year.
11. What should I do if my e-filed return is rejected by the IRS for duplication?
Make sure the Vehicle Identification Numbers are correct and are not duplications from a previous filing. Correct any duplication and re-submit the return. If you are correcting VINs listed on a previously submitted and accepted return, you may correct it either electronically by selecting “VIN correction” Filing type. If the new VIN is different from what was listed on your original return (Schedule 1), you need to explain why the VIN you are now submitting is different.
12. When I submitted my Form 2290 electronically, I received an online duplicate filing error. Why did this happen?
The system detected that you had already filed a return under the same EIN, for the same tax period, for the same vehicle(s) or the same VIN category. Check your tax return to confirm that you are reporting new vehicles only and that your other information is correct.
13. Can I claim a refund electronically for a vehicle that was sold, destroyed or stolen during the tax period?
Yes. You can claim a credit for the tax paid on the next Form 2290 you file in the same or next tax period. The credit may not be more than the tax you are reporting on Form 2290. Or, you can claim a refund of the tax paid on Form 8849, Schedule 6, Other Claims. The amount depends on when the vehicle was sold, destroyed or stolen.
14. Can I know the steps to File 2290 on truck2290.com ?
STEP 1: CREATE YOUR ACCOUNT
Log in or register a new account with us it only takes a few minutes!
STEP 2: ENTER YOUR BUSINESS & TRUCK INFORMATIONS
Enter your trucking and business details, from your EIN to your VIN.
STEP 3: TRANSMIT TO THE IRS
After we verify your details, the next step is to transmit your HVUT Form 2290 details to the IRS.
STEP 4: GET STAMPED SCHEDULE 1 (PROOF OF PAYMENT)
In less than 5 minutes, you’ll know your filing status! Once the IRS accepts your 2290 Online Filing Form, you’ll receive your stamped Schedule 1 in minutes via email.
15. Can I file for multiple companies under a single account?
Yes, You can file for multiple companies under a single account. Once you are logged in just click on start 2290 return.
16. What is the proof of 2290 filing or payment?
The IRS digital e-file watermark tells you everything you need to know. When you receive your stamped Schedule 1, look for the watermark and you’ll know it’s the right document. The IRS will apply a digital watermark to your Schedule 1. This electronic Schedule 1 is your official proof of payment, and all DMV locations are required to accept this document.
17. I already signed up. How do I access my account?
Your User Name is the email address used at the time of sign up. Your password was generated and emailed to the User Name email address given at the time of sign up.
18. I can’t login. What should I do?
If you have a problem with your password, it can be reset. Email Support at support@truck2290.com. A new password will be sent to your email address.
19. What is the Vehicle Number?
Your own fleet’s truck number. Each truck/vehicle must have a unique number.
20. How do I pay?
There are two payments required to pay while filing 2290 online:
•IRS tax payment:
Pay with direct debit with checking or savings account, or Electronic Federal Tax Payment System (EFTPS) or mail the check to IRS.
•truck2290.com website service fee: Pay via credit card or Debit Card – Visa, MasterCard, Discover and American Express.
21. How do I get my IRS Stamped Schedule 1?
Your IRS stamped Schedule 1, the 2290 accepted form will be delivered to your email as an attached document, after your 2290 tax filing is processed by the IRS.
22. When do I file my 2290 for the tax period of July 1, 2019 – June 30, 2019?
The annual taxable period begins on July 1 of the current year and ends on June 30 of the following year. For vehicles that are in use at the beginning of the tax period, your 2290 filing deadline is August 31, 2019. Taxes on the full tax period must be filed and paid in advance.
23. Do I only file once per one 2290 tax year?
For vehicles in service for a full year, the filing is once. For new vehicles, Form 2290 must be filed by the last day of the month following the month of first use.
24. What will I need to complete my filing?
- Business information
- A list of your vehicles, gross vehicle weight, and VINs.
- Payment method information (checking account number and routing information for IRS, or EFTPS account)
25. What is the estimated turnaround time for a customer to e-file the 2290 return and receive notification from the IRS?
Typically within 10 Minutes.
26. How can I get a receipt for my credit card charges, for using the truck2290 service?
A receipt for the charges to your credit card will be emailed after the charges are posted to your account. This would typically occur within minute of your submission.
27. Can I pay the IRS fees with a credit card?
Yes, the IRS accepts payment via Credit or debit cards also.
28. What IRS tax payment method is easiest?
Paying 2290 taxes via ACH Bank Debit is easiest because you simply enter your bank account information in truck2290.com as part of the filing process. The IRS then withdraws funds from the account. The other payment method, EFTPS, is described below.
29. What is EFTPS?
Visit https://www.eftps.gov/eftps/ to learn more. EFTPS was developed by the U.S. Department of the Treasury Internal Revenue Service to enable taxpayers to pay their federal taxes electronically online. Electronic Federal Tax Payment System (EFTPS) is FREE from the U.S. Treasury. Pay all federal taxes electronically – online or by phone 24/7.
30. What if I select EFTPS?
If you select EFTPS, you will need to perform the additional steps of initiating your payment amount through your EFTPS account.
31. When should I sign up with EFTPS if I choose to make payment to the IRS using this method?
If you are in a hurry to file, and you do not have a EFTPS account, do not select the EFTPS option. If you choose the EFTPS method to pay your IRS taxes, you will want to sign up as soon as possible. Within 15 business days your Personal Identification Number (PIN) will be mailed to your IRS Address of Record. You will also receive confirmation materials including instructions on how to obtain your Internet Password for secure use of EFTPS online.
32. If I file 2290 forms for others, can I group them all and just pay for one filing?
2290 taxes must be filed separately for each company you represent. You can file on behalf of others, but you cannot ‘group’ filings. Each 2290 filing is done for a single company, and requires a unique Employer Identification Number (EIN).
33. If I lease or sub-contract, who’s responsible for filing the annual 2290?
Companies should protect themselves by retaining proof of ownership and proof of 2290 filing and payment. The practice will help protect a company in potential IRS audits or assessments.
34. Should I keep copies of my 2290 filings?
Companies should protect themselves by retaining proof of ownership and proof of 2290 filing and payment. The practice will help protect a company in potential IRS audits or assessments.
35. When Form 2290 Taxes are Due
For vehicles first used on a public highway during the month of July, file Form 2290 and pay the appropriate tax between July 1 and Aug. 31. Complete the first four pages of Form 2290. Include the last two pages, if applicable.
If you place an additional taxable truck registered in your name on the road during any month other than July, you are liable for the Heavy Highway Vehicle Use Tax (Form 2290), prorated for the months during which it was in service. You must file Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways. Use the table below to determine your filing deadline.
These due date rules apply whether you are paying the tax or reporting the suspension of tax. It is important to file and pay all your Form 2290 taxes on time to avoid paying interest and penalties.
| IF, in this period, the vehicle is first used during | Then, file Form 2290 and make your payment by*… | and enter this date on Form 2290, line 1 |
|---|---|---|
| July | Aug. 31 | YYYY07 |
| August | Sept. 30 | YYYY08 |
| September | Oct. 31 | YYYY09 |
| October | Nov. 30 | YYYY10 |
| November | Dec. 31 | YYYY11 |
| December | Jan. 31 | YYYY12 |
| January | Feb. 28 | YYYY01 |
| February | March 31 | YYYY02 |
| March | April 30 | YYYY03 |
| April | May 31 | YYYY04 |
| May | June 30 | YYYY05 |
| June | July 31 | YYYY06 |
*File by this date regardless of when state registration for the vehicle is due. If any due date falls on a Saturday, Sunday or legal holiday, file by the next business day.
**This date may not apply for privately purchased used vehicles. See Tax Computation for Privately Purchased Used Vehicles, below
If a vehicle is first used on a public highway after July of the current year, see the table above to determine the due date of the return and payment of tax. If the vehicle is still being used in July of the following year, the truck 2290 deadline would be August 31.
Example. John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2019, after purchasing it. John must file Form 2290 by August 31, 2019, for the period beginning July 1, 2019, through June 30, 2019.Tax Computation for Privately Purchased Used Vehicles
For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2019, but before June 1, 2019, and the buyer’s first use (such as driving it from the purchase location to the buyer’s home or business location) is in the month of sale, the buyer’s total tax for the tax period does not include the tax for the month of sale.Note.The due date of Form 2290 does not change. The buyer should enter the month after the sale on Form 2290, line 1 (Example: November 2019 is entered as “201911”).Buyer’s Tax Computation for a Used Vehicle Privately Purchased on or After July 1, 2019, but Before June 1, 2019, From a Seller Who Has Paid the Tax for the Current Period, When the Buyer’s First Use Is in the Month of Sale
● The tax on the buyer’s use of a vehicle after the purchase is prorated by multiplying a full tax period’s tax by a fraction.
● The numerator is the number of months in the period from the first day of the month after the month of sale through the end of the tax period.
● The denominator is the number of months in the entire tax period.
● The buyer must also:
- Determine that the seller has paid the tax for the current period. A copy of the seller’s stamped Schedule 1 is one way to make this determination.
- Enter the month after the sale on line 1.
- Enter the prorated tax on column (2) of page 2.
Required Claim Information for Privately Sold Used Vehicles: If a vehicle is sold, the name and address of the purchaser (along with previously required information) must be included with the seller’s claim for a credit or refund of tax paid for the remaining months of the current period.