- May 23, 2012
Every owner who registers heavy highway vehicles in their name must file IRS Form 2290 and pay tax for any truck with a gross weight of 55,000 pounds or more. Those who own and operate vans, pickup trucks, panel trucks, and similar trucks are not required to file IRS Tax Form 2290 and pay heavy vehicle use tax. Trucks that are used below 5000 miles or less (7500 for farm trucks) are excluded from this tax. Those who have to report 25 trucks or more for any taxable period are required to e-file IRS Tax Form 2290. Electronic filing offers many advantages like saving time and money on postage and handling.
Requirements for Heavy Highway Vehicle Use Tax
If you are filing an IRS Tax Form 2290 for more than 25 trucks the IRS encourages you to use an e-file service. Yes, most services do charge a filing fee for transmitting your 2290 forms to the IRS but there are many advantages to this method. You will save valuable time, energy, and money with electronic filing. E-filing saves you and the IRS time in processing the form, and you are also saving on shipping and handling. In addition, e-filing reduces preparation time and errors when processing the form. Another advantage of e-filing is being to accomplish this in the comfort of your own home. With e-filing your Stamped Schedule 1 is available within minutes, no more waiting for it to come in the mail.
Why do I need an EIN to e-file?
EINs are used to identify files without having to use your SSN. It is the IRS’ system for protecting your privacy and making sure we know the identity of our files. By using a combination of your EIN and your business name as a unique identifier for each taxpayer. On an e-filed return, if EIN and the business name don’t match our records, the form is rejected.
Where can I find an approved e-file provider?
You can find an authorized e-filer for IRS Tax Form 2290 on the 2290 e-file partner’s page on the IRS site. The list of approved providers for Form 8849, Claim for Refund of Excise Taxes. Normally, your due date depends on when you put your vehicles in service. You must file Form 2290 online for these trucks by the last day of the month following the month the vehicle was first used on public highways.
When is the IRS Tax Form 2290 due date?
In 2011, if you were expected to file and pay by the last day of August, September or October you have an extension on your due date until November 30. For other years, 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. Taxes on the full tax period must be filed and paid in advance.
The due date for a partial period return depends on the month you first use your vehicle. If you place an additional taxable truck on the road during any month other than July, you are liable for Tax Form 2290 taxes on it, but only 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. You can find out when Tax Form 2290 is supposed to be filed in the table below When Your Taxes Are Due.
These due date rules apply whether you are paying the tax or reporting the suspension of the tax. It is important to file and pay all your 2290 taxes on time to avoid paying interest and penalties.
When Your Taxes Are Due
| IF, in this period, the 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 | August 31** | YYYY07 |
| August | September 30** | YYYY08 |
| September | October 31** | YYYY09 |
| October | November 30 | YYYY10 |
| November | December 31 | YYYY11 |
| December | January 31 | YYYY12 |
| January | February 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 | ||
| **NOTE: Taxpayers who were expected to file Form 2290 and pay by the last day of August, September or October have an extension on their due date until November 30, 2011. | ||
How will I know the IRS has received my return?
If your return has been accepted you will receive an e-mail notification. You will also receive the stamped Schedule 1 in your email with the IRE e-file watermark. The stamped Schedule 1 can be downloaded and printed from your computer.
How do I make corrections to my e-filed return?
You can e-file a correction to weight and/or mileage. 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 address shown in the Form 2290 instructions. 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 Schedule 1? No. If you e-file your 2290 and list the vehicles you own on Schedule 1, then subsequently buy one or more additional trucks, you must file a new Form 2290 listing only the new vehicles. You may e-file 2290 anytime before the last day of the month following the month the new vehicle was first used on public highways. Review the table above to find your due dates.
May I file one 2290 for two trucks that I place on the road for two consecutive months?
No. The amount of tax you owe depends on the month when you first placed your trucks on the road. 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 placed into service first.
What should I do if my e-filed return is rejected by the IRS for duplication?
Make sure the correct Vehicle Identification Numbers are listed and are not duplications from a previous filing. Correct any duplication and re-submit the return.
When I submitted my Form 2290 electronically, I received an online duplicate filing error. Why did this happen?
When you submitted your return, the system detected that you had already filed a return under the same EIN, for the same tax period, for the same vehicle(s), and/or the same VIN category. Check your return to make sure you are reporting new vehicles only and that the other information you input is correct.
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 subsequent tax period. Alternatively, a refund of the tax paid can be claimed on Form 8849, Schedule 6, and Other Claims. The refund amount will depend on when the vehicle was sold, destroyed, or stolen.
Can I claim a refund electronically for a vehicle I used for less than 5,000 miles during the tax period?
Yes. If you already paid the tax on a vehicle you used for less than 5,000 miles, you can claim a credit on the first Form 2290 you file for the next tax period. Alternatively, you can claim a refund of the tax paid on Form 8849, Schedule 6, and Other Claims. However, a credit or claim for this refund cannot be filed until the next tax period.
To file a Tax Form 2290 Online click on the start my return on top and submit it to IRS.
