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.
Who is required to e-file Form 2290?
We encourage all 2290 filers to e-file. If you are reporting 25 or more taxable heavy highway motor vehicles for any taxable period, you must e-file through an IRS-approved software provider. You will have to pay a small service fee to the software provider or e-file transmitter you choose. When you e-file your Schedule 1 will be available almost immediately after we accept it.
Why do I need an Employer Identification Number to e-file?
We use 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.
Can I file my return electronically if I just received my EIN?
You may electronically file your return four 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.
Where can I find an approved e-file provider?
Find an approved provider for Form 2290 on the 2290 e-file partner’s page. We list approved providers for Form 8849, Claim for Refund of Excise Taxes, on the 8849 e-file partner's page. Note: We do not endorse any particular providers and cannot make recommendations. All transmitters and software providers on this page are approved to submit returns to the IRS electronically. Expect a small service fee for e-filing.
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.
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 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 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. Review the table to find your due dates.
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.
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 or on a paper return by checking the designated "VIN correction" box on page 1. 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.
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.
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. See the Form 2290 instructions on how to figure your credit.
Can I claim a refund electronically for a vehicle I used 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. Or, you can claim a refund on Form 8849, Schedule 6, Other Claims. However, a credit or claim for this refund cannot be filed until the next tax period.
A credit, lower tax, exemption or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of a vehicle.