Purpose of IRS Form 2290

The form 2290 is used mainly for the following scenarios:

• For the payment of any tax dues for highway motor vehicles that are over 55,000 pounds in gross weight.
• Any vehicle with tax due and completed suspension statement on another Form 2290. The vehicle should have exceeded the mileage use limit during the taxation period.
• If the taxable gross weight of the vehicle has increased and is now falling in a new category, the vehicle owner will have to use Form 2290 for tax payment.
• For claiming suspension from tax, if the vehicle has traveled less than 5,000 miles. The limit for agricultural vehicles to avail tax suspension is set to 7,500 miles.
• For claiming a credit on tax paid for vehicles that were damaged due to accidents, or stolen or comes under the tax suspension criteria mentioned above.
• For reporting the acquisition of a used taxable vehicle with tax suspension.
• For paying taxes for a used vehicle

The following scenarios must use Schedule 1 of the form 2290.

• For reporting all vehicles that you own and are paying taxes for. The vehicle list should also include the ones that have suspension on taxes.
• For getting a proof of payment to register your vehicle in any state. A stamped copy of schedule 1 issued by the IRS can be used as proof of ownership.

Form 2290 should be used along with your tax payment voucher and money order. The form 2290-V is particularly used to transact your tax returns from your account. The form can also be filed electronically.

Who Should File Form 2290

Anyone owning a highway motor vehicle and under the jurisdiction of a state, District of Columbia, Canadian or Mexican law should file this form. It should be noted that the vehicle should weigh more than 55,000 pounds to fit the criteria.

The owner of the vehicle could be an individual, company, corporation or any kind of organization. This includes charitable NGOs, and nonprofit organizations as well.

When Should The 2290 Form Be Filed?

Form 2290 should be filed as soon as you start using a highway motor vehicle. It should be filed within the month the vehicle starts running on highways during the current taxation period. Taxation periods usually start with July 1st of a year and extend to June 30 of the next year.

• If multiple vehicles are used during the period, a separate form for each month should be filed.
• If due dates fall on public holidays, you can file the form by the next working day.
• For instance, if you purchased a vehicle on July 2nd, the actual due date would be Aug 31st. But if August 31st is a Saturday, you can file the form by the following business day, September 3rd.
• An extension can be requested via an official letter to the Department of Treasury. The maximum time extension given to local vehicles is 6 months only.

Where Can The Form 2290 Be Filed?

There are two ways how you can file the form 2290 for tax returns. It can be done either Electronically, or on Paper.

You can file Form 2290 electronically by making use of any Electronic Return Originator (ERO) or Intermediate Service Provider (ISP) that has the necessary arrangements to work with the IRS e-file program. Only Approved IRS Modernized e-File (MeF) Providers can be used to file your tax forms electronically.

and many more.

If you are choosing to go the good old way of mail delivery system you should mail Form 2290 to any of the following addresses

Internal Revenue services,
P.O Box 932500,
Louisville, KY 40293-2500

Forms must be mailed to this address only if accompanied by the full payment.

Department of the Treasury
Internal Revenue Service, Ogden, UT 84201 0031

Forms should be mailed to this address when you are not attaching the due payment or if payment has been made electronically with the help of EFTPS or by credit or debit cards.

Some pointers to remember when you choose how to file your taxes:

• If you are paying tax for 25 or more vehicles, then you must file the tax reporting and payment via electronic means only. It has also been noted that electronic means of filing your taxes provide quicker returns and a stamped Schedule 1 document can be accessed within minutes after filing and acceptance.
• When you are choosing to go traditional with paper mails, the IRS recommends using Private Delivery Services (PDS) which are specialized mail delivery systems that can ensure a timely delivery of mails that ensures there are no delays in your tax filing process. PDS provides a guarantee on the mail delivery timing and proof of delivery as well.

How To File Your Form 2290

Requirements

You should have the following things ready to be able to file your Form 2290.

• An Employee Identification Number (EIN). Your Social security number cannot be used in place of EIN. Remember to have this information ready and available when you file Form 2290.
• Vehicle Identification Number (VIN). Every vehicle for which you are filing the form should have VIN for identification purposes.
• The taxable gross weight of the vehicle. This information is necessary as only vehicles that have a gross weight of 55000 pounds are qualified to file the Form 2290.
• If you do not have an EIN with you, you should apply for it via the government site, IRS.gov/EIN. If you are a foreign resident, say a Canadian citizen, you can call up the support number 267-941-1099 for getting an EIN. This call service is available only for foreign residents. Alternatively, one can try to apply to the IRS via mail or fax the Form SS-4 for getting an EIN.
• The VIN should be readily available for any vehicle that has been properly registered. It is a 17 characters long string. The VIN you use should be the vehicle's and not the trailer's.

How To Calculate Taxable Gross Weight

Use the following simple formula to calculate the taxable gross weight of your vehicle.

If this total weight exceeds the limit of 50,000 pounds, you will pay the corresponding taxes.

In case of buses, the taxable gross weight equals = the unloaded weight of the bus + (150 × number of seats)

The gross weight value could also be affected by the weight that was declared during the state registration of the vehicle.

File Your Form

As mentioned earlier, there are two ways available to file your form 2290. Let's see the steps to filing by each method in detail.

E Filing

E Filing is mandatory if you are filing for 25 or more vehicles.

Here are the steps

• Choose a 2290 e-file provider
• You can get a complete list of e-file providers on the official IRS site. The list may vary for each tax year. So, be careful to only select approved providers that meet your needs.
• As efiling can only be done with the help of any of the approved providers, make sure you choose the one that is most advantageous to you.
• The provider will take you through a software application that gives out the required prompts and will guide you to file your 2290 tax return.
• Follow the instructions provided by the e-file provider and then make the payments via electronic means or debit or credit cards. You will be charged a service fee when you make payments through a third-party provider.

Electronic Payments can be done in two ways

• Electronic funds withdrawals using s debit card authorization
• Electronic Federal Tax Payment System which requires pre-enrollment. It takes around 5 to 7 working days to enroll in this system.
• Once payment is done and your Form 2290 has been accepted, you will receive a watermarked Schedule 1 through email from your provider.
• Ensure the Schedule 1 is legible and has no mistakes and then submit it to your state department for motor vehicles.

Paper Method By Mail

Make sure your mailing address is correct with the right name, unit number, and PO box address. Mention it in the form and check the Address Change Box if your address has changed.

• Use the correct mailing address to send your filled form 2290 to the IRS. If you are sending in the payment along with the form, enclose the check or money order for the payment.
• Paper filing takes about 5 to 45 days to be accepted and for you to receive the stampede Schedule 1 in your mail.

Some Points To Note While Filling The Form

• Do not use abbreviations on your mailing address.
• File a final return if you no longer possess a vehicle to report on. This can be done by checking the Final Return checkbox on the Form 2290 and mailing it to the IRS.
• Remember to check the Amended Return checkbox if your vehicle has increased in gross weight or has been suspended due to mileage limit exceeded condition. This box should not be checked for any other condition.
• If you need to correct an incorrect VIN for your vehicle, check the VIN correction box. Do attach an explanation of why the VIN has to be corrected.

Filling Out The Form

Are you confused as to how exactly you have to fill out the form fields? Here is a brief guide on all the details you need to enter into the form 2290.

• Enter the date and month on which you first used the vehicle during the current taxation period.
• The format for a date, like September 3, 2019, would be 201909.
• Please go through the When Should The Form Be Filed? Section for more details on the time limits on when to file your taxes.
• If you are using a used vehicle bought from a private seller, make sure you have the necessary proofs that state the vehicle's first use date and any applicable tax suspensions.
• Calculate your tax due and fill it out on line 2 of the form. The tax field consists of 4 types of values that can be entered - Annual Tax, Partial Period Tax, Number of vehicles, Amount of tax Annual tax is calculated based on the first use date in the current period. You can find the exact amount in the government published data and find the amount corresponding to your vehicle's usage data. Partial period tax is to be used if you are using a used vehicle bought from a private seller. The data for the same can also be found in the IRS portal. In the case of used vehicles, you need to include the previous owner details and documents related to the tax returns filed so far in the current year. For used vehicles whose tax has already been paid, the tax you have to pay will be calculated as = number of months in the period of first use to the month of sale/number of months in the entire tax period.

So, when you buy a used vehicle make sure you do the following steps.

• Find out if the tax has been paid by the seller for the current period
• If paid, acquire a copy of the stamped Schedule 1 for the payment made
• Enter the month after the sale in line 1
• Enter the tax calculated as the fraction mentioned above on the tax column.
• In the case of logging vehicles, use the IRS data to find out the tax amount from the partial period tax table.
• Enter the number of vehicles in the required column. As mentioned earlier the number of vehicles is equal to or more than 25 you have to file electronically only.
• The total amount of tax should be entered as multiple of the applicable tax and the number of vehicles. Add up all the tax amounts and enter as the total tax value.
• Additional tax should be entered into line 3. This line should bear an entry only if your vehicle has changed in the gross taxable weight over the taxation period. Otherwise, leave it empty.
• If the increase in weight happens after you have filed the returns, you can avoid using partial period tax for calculating your tax amounts.

Tax Claims

Enter details into this line only if you are trying to claim credit for any tax paid on the vehicle.

The vehicle should satisfy the following conditions to be considered for tax claims

• It should have been sold before June 1 and should not have been used after that in the current period.
• It was destroyed or got too damaged to be of use. Or it should have been stolen before June 1.
• The vehicle was used for less than 5000 miles or 7500 miles or less in the case of agricultural vehicles.
• You cannot claim a credit or tax exemption for discontinued use of vehicle or some slight damage that does little to affect its functioning
• You should submit an explanation along with proofs for the reason you are trying to claim exemptions.

It is crucial to include the following information in an explanation letter

• VIN
• Taxable gross weight category
• Date of theft, damage or sale
• A copy of credit worksheet
• Name and address of the seller if the vehicle was sold before June 1

Remember to include all relevant information or otherwise, your claim might be declined.

To find out how much credit you can claim, you have to subtract the partial period tax from the value entered in the first line of the tax amount. You should calculate the credit for each vehicle separately.

Now onto when exactly you can file a claim. A claim can be filed only in the following scenarios.

• For a vehicle that has been stolen or damaged before June 1 and tax has already been paid, the next Form 2290 can be used to file a claim
• A vehicle that has been used for less than the set mileage limit (5000 for normal and 7500 for agricultural vehicles), the next form 2290 can be used to claim credit for the next period.
• You cannot claim a refund using form 8849 until the taxation period under form 2290 ends.

Tax Suspension

This field should be filled in if you want to suspend taxes on vehicles that have not crossed the set mileage limit of 5,000 miles.

You should list down the vehicles that satisfy the criteria on schedule 1. Make a count of listed vehicles in Part 1 of schedule 1 and enter it in part 2 of schedule 1.

Prior Suspensions

If any of the vehicles listed in the suspended list exceeded the mileage limit in the prior period, you should check this box and list the VINs of each of the vehicles. You can attach an additional sheet if more information is needed to be entered.

Suspension Details

If there were any tax suspended vehicles and their information has been entered in the previous form 2290 of prior period (line 7), this line 9 should be filled. The vehicles should have been either sold or transferred.

Whenever you sell a vehicle under tax suspension, you should provide the seller with the following details.

• Seller's name, address, and EIN
• Vehicle Identification Number (VIN)
• Date of sale
• The odometer reading on the start day of the current period.
• The odometer reading on the date of sale.
• Buyers name, address and EIN

The statement of suspension should be attached with the relevant details and sent along with the Form 2290 by the buyer within the stipulated time as mentioned under the When should the form be filed? Section.

If after the sale, the vehicle crosses the mileage limit, then the former owner is also liable to pay the taxes for that period.

When a tax suspended vehicle exceeds the mileage limit, the Amended Return checkbox in form 2290 must be checked. The amended form 2290 and corresponding Schedule 1 should be filed within the last day of the month when the vehicle crosses the limit.

Paying The Tax

Once you finish filling up the form, the next step is to make the payment. As mentioned earlier payment can be made in three modes

Electronically

• Electronic funds withdrawal using direct debits.
• Making use of Electronic Federal Tax Payment System (EFTPS)

Traditionally

Check or money order performed using the payment voucher for the tax due.

This service can be enjoyed by accessing the site IRS.gov/PayByCard. Form 22900 should also be filled accordingly by checking the paid through debit/ credit card checkbox. The payment voucher is not needed to be enclosed in this method.

Electronic Funds Withdrawal

You can pay your taxes electronically via a direct authorization of debit. When you pay this way, you don't have to include the payment voucher along with Form 2290.

EFTPS

The Electronic Federal Tax Payment system is a service provided by the IRS to ease all tax payments. While it is optional for you to enroll in this system, enrollment is necessary to make payments using the EFTPS. It takes around a week to get the enrollment to process through. You can seek more information on how to enroll by visiting the website EFTPS.gov or call the support number 800-555-4477 which is available 24/7.

Once again, you need not include the payment voucher if you use EFTPS to make your payments. If you make payments through the EFTPs, you should check the EFTPS box in the form 2290 while filling it up.

Remember to submit your payments before 8.00 PM when using EFTPS.

Check Or Money Order

When sending the paper form 2290 by mail, you will have to enclose the check or money order for tax payment if it has not been done previously by any other means. The payment voucher should also be included.

• You should not send in cash in any case. Make sure your check or money order is addressed to the "United States Treasury".
• Fill in your details like name, address and EIN, the form 2290 and the date of payment.
• Send in the payment voucher along with your form 2290 and the schedule 1 copies. Make sure you don't staple the payment voucher with the form 2290.

Schedule 1

• You will have to send two copies of filled schedule 1 to the tax department. One stamped copy by mail as proof of tax payments will be sent back to you.
• Your return claims can be declined if you do not attach the Schedule 1 copies with your form.

E-Filing

When you e-file your form 2290, a watermarked copy of schedule 1 will be automatically sent to the authorities via the ERO or ISP. The original electronic copy can be obtained by contacting the ERO.

In case you want a hard copy sent to your mail address, you should send a written letter of request to the Department of Treasury outlining all the details.

The following details should be entered into Schedule 1 properly.

• Name and address
• EIN
• The month of first use of the vehicle. This should be the same date as you entered in the form 2290.

Under part 2 of the schedule 1 enter the following details

• The total number of vehicles reported. (A)
• Total number of taxable vehicles with tax suspension (B)
• The total number of taxable vehicles which is the actual number of vehicles reported for tax (A-B)

All details you entered in schedule 1 should match exactly with those in Form 2290.

Why Is Schedule 1 Important?

Schedule 1 is an important document that you should always carry as it serves as proof of tax payment. It will be required for state registration and for gaining entrance into any location within their jurisdiction.

The US Customs and Border Protection will demand this document for any Canadian or Mexican vehicle to gain entry into US highways.

If in case, you do not carry Schedule 1 documents with you, you can use a copy of form 2290 with schedule 1 attached to clear the customs.

And in cases where you have filed form 2290 in the months from July to September, you can show the previous period's Schedule 1 as proof of tax payment.

For new vehicles though, this type of proof of payment is not required. You can simply show the bill copy of purchase for the new vehicle if it had been purchased in the last 60 days.

In a few states, it is possible to file your tax returns through the Department of Motor Vehicles (DMV). So, check with your local DMV if such a facility is available and make use of it. In that case, you would not need any proof of payment to register your vehicles.

Using Third Parties

If you want a third-party service provider, your employee or some tax expert to help you with the filing, you can check the Yes Box in the Third Party Designee section of form 2290.

You should also enter the designee's name, address and contact number along with a five-digit security PIN.

Advantages Of Filing Form 2290 Electronically

• Faster processing
• Smooth and easy steps to follow while filing the form
• Automatic tax calculation can be done by entering the proper dates and vehicle weight data.
• A VIN correction function can be used.
• Taxes through form 2290 can be filed from anywhere of your convenience.
• Mistakes can be easily rectified.
• Details will be stored online and all transactions will be done securely.
• No delays in getting the stamped schedule 1. Paper methods may take longer and might reach the wrong addresses of address is not mentioned legibly. Whereas online filing makes sure your details have no manual errors and stamped schedule 1 will be sent quickly as soon as approved to your mail ids.
• Time-saving and saves the extra manual effort required to make visitations necessary to get the paper forms.
• Eco-efficient as it avoids paper trails.

The Next Steps

As you can see, e-filing is the best and most economical way to file your taxes on time without any hassle. By choosing us for your electronic filing of Form 2290, you will be ensured of a worry-free and fast tax filing. We will help you get your schedule 1 and returns on time without any delays.

Make use of our extensive knowledge on tax filings and laws to help you get the right guidance when you file your Form 2290. Get the latest updates and reminders and never miss out on any due dates on e-filing your Form 2290.

Where Can You Seek Support For Form 2290 Services

The government operates a call site support to answer all your queries regarding the Form 2290. The call site is open to take calls on weekdays (Monday to Friday) on the working hours 8:00 AM to 6:00 PM. (Eastern Time). 

You can call the toll-free number 866-699-4096 if you are calling from the United States. If you are calling from Canada or Mexico, you can use this number: 859-320-3581. It is important to mention here that this number is not toll-free. 

Tax help can be achieved through different methods. The IRS has a lot of resources to help you get started with filing your tax payments and returns. 

Resources

Here are some sites and resources that can help you get more information on taxations. 

• IRS.gov/Form2290

Here, you can get information about developments related to Form 2290 and its instructions. 

• IRS.gov/PDS

Here is a list of private delivery services that are designed by the IRS if you choose to file your form 2290 traditionally on paper. 

FAQs

Here are some common queries truck owners have when trying to file the Form 2290 for their trucks. 

A glance at these FAQs will help you find answers to your doubts as well. 

Who should file Form 2290?

People who own one or more trucks registered under your name in Columbia, Canada, the US, and Mexico.  The trucks should qualify the set conditions for taxation.  

What is the due date?

The due date for filing form 2290 is within a month from the day you first use your vehicle. That means the due date falls on the business day that is exactly one month after the first usage. 

How to calculate tax?

Tax can be calculated from the gross weight of the truck and trailers minus any exemptions provided. You can get automatic calculation from an e filing service provider. 

Do I have to pay tax for a used vehicle that I bought recently?

Yes, you will have to pay taxes for any used vehicle that you bought during the current taxation period. Make sure to include Schedule 1 from the seller and the seller's details when you file Form 2290. 

Can I make corrections to a previous Form 2290?

Amendments or corrections to your filed Form 2290 can be made by filing another form with proper details and checking the Amendments checkbox. Online providers offer these services as well. 

How can I claim returns on heavy vehicle taxes? 

Credit claims can also be made by filing Form 2290 by providing the relevant details. You can claim returns when your vehicle has been damaged, stolen or not used.

How can I pay my taxes?

If you opt for offline payments, you can use a check or money order to pay your taxes. Online payments can be made by direct debits through EFW or EFTPS. 

What is Schedule 1? 

Schedule 1 is the proof of payment of taxes and is sent to your mail address or email once your form 2290 has been accepted and approved. It is a necessary document to register the trucks in any state and gain custom clearance when entering the US borders.