ITG FAQ #3 Answer-Who must file Form 2290?


You must file Form 2290 and Schedule 1 if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.

If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax at the time of its first taxable use in any tax period and must file this form. A person includes an individual, corporation, partnership, or any other type of organization, including nonprofit, charitable, and educational. This applies to Indian tribes, and tribal members. This rule also applies to dual registration of a leased vehicle. Tribal governments may be exempt if the vehicle is used in the exercise of an essential government function.

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