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Fillable Form 2290: Heavy Highway Vehicle Use Tax Return

Form 2290 (Heavy Highway Vehicle Use Tax Return) is used to file Federal Excise Tax form imposed on heavy vehicles operating in public highways

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What is Form 2290?

Form 2290, Heavy Highway Vehicle Use Tax Return, is an Internal Revenue Service (IRS) form used to compute for the tax that must be paid as part of the operation and use of heavy highway vehicles. It asks primarily for information on the vehicle(s) such as their Vehicle Identification Number (VIN) and Category.

A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of such vehicles include trucks, truck tractors, and buses.

To file a 2290 form for a heavy highway vehicle, the vehicle must have a taxable gross weight of 55,000 pounds or more. Generally, vehicles such as vans, pickup trucks, panel trucks, and other smaller trucks do not reach this weight requirement, and as such are not subject to the heavy highway vehicle use tax.

While most owners of heavy highway vehicles must file the IRS 2290 form and pay the associated tax, there are certain conditions that allow a vehicle to be exempt from having to pay the tax (and therefore also become exempt from having to be declared on IRS form 2290). The use of a highway motor vehicle is not subject to tax if it is operated by any of the following:

  • The federal government.
  • The District of Columbia.
  • A state or local government.
  • The American National Red Cross.
  • A nonprofit volunteer fire department, ambulance association, or rescue squad.
  • An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function.
  • A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state.

Additionally, the use of the following vehicles is also exempt from having to pay the tax (and therefore are not included in filing form 2290 IRS):

  • Qualified blood collector vehicles used by qualified blood collector organizations
  • Mobile machinery as described in the Specially designed mobile machinery for nontransportation functions section of the instructions for Form 2290 on the IRS website.

Who needs to use Form 2290?

Form 2290 and the attached Schedule 1 must be filed for the tax period beginning on July 1, 2020, and ending on June 30, 2021, if a taxable highway motor vehicle is registered, or required to be registered, under the filer’s name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the tax period and the vehicle has a taxable gross weight of 55,000 pounds or more.

How to fill out Form 2290?

Form 2290 is a fairly long, but overall simple form to accomplish. Make sure to have the appropriate documents prepared so as to ensure that you are entering the correct information in the form.

Name

Enter your full legal name.

Employer Identification Number

Enter your Employer Identification Number (EIN).

Address

Enter the following address information:

  • Number
  • Street
  • Room or Suite Number

City or Town, State or Province, ZIP or Foreign Postal Code

Enter your city or town, state or province, and ZIP or foreign postal code.

Checkboxes

Check any of the following boxes if they apply. You may check any of:

  • Address Change
  • VIN Correction
  • Amended Return (Enter the return that you are amending in the space provided)
  • Final Return

Part 1 - Figuring the Tax

Line 1

If the vehicle(s) reported on this return were used on public highways during July 2020, enter 202007. Otherwise, consult the table on page 3 of the instructions for Form 2290 for more details on what number to enter in this Line.

Line 2

Enter the amount on the section labeled Total on Form 2290, page 2, column 4.

Line 3

Enter the total of any additional tax increase in taxable gross weight.

Line 4

Add Lines 2 and 3 and enter the sum.

Line 5

Enter the total of any credits that are relevant to this return. Make sure to attach the appropriate documentation proving the validity of the claimed credits.

Line 6

Subtract Line 5 from Line 4 and enter the difference. Check the appropriate box to indicate whether you are paying via:

  • Electronic Federal Tax Payment System (EFTPS)
  • Credit or Debit Card

Part 2 - Statement in Support of Suspension

You may attach additional sheets of paper as needed to complete the statements in this section of the form.

Line 7

Check the box that indicates for how many miles the vehicles reported in Schedule 1 are expected to be used for. You may choose from:

  • 5,000 miles or less
  • 7,500 miles or less for agricultural vehicles

Line 8a

Check the box provided to declare that all vehicles listed as suspended on the previous tax year’s Form 2290 were not subject to the tax for that period except for the vehicles listed in Line 8b.

Line 8b

Enter the VIN of all vehicles that were still subject to the tax for the previous year’s Form 2290.

Line 9 - VINs

Enter the VIN of each vehicle that was suspended on the Form 2290 for the previous tax year.

Line 9 - Sold or Transferred to

Enter the full name of the person or entity that each vehicle was sold or transferred to.

Third Party Designee

If you wish to allow another person to discuss this return with the IRS, check “Yes”. Otherwise, check “No”.

If you checked yes, enter the designee’s name, main phone number, and Personal Identification Number (PIN) in the spaces provided.

Signature

Enter your signature, printed name, telephone number, and the date the form was signed in the spaces provided.

Paid Preparer Use Only

This particular section is exclusively for the use of any firm that is preparing this form on behalf of another person or entity.

Preparer’s Name

Enter the full name of the preparer.

Preparer’s SIgnature

Have the preparer sign in the space provided.

Date signed

Enter the date that the preparer signed this form.

Self-employed

Check the box if the preparer is self-employed.

Preparer Tax Identification Number

Enter the Tax Identification Number (TIN) of the preparer.

Firm’s Name

Enter the name of the firm that the preparer is working for, if applicable.

Firm’s Address

Enter the full address of the firm that the preparer is working for, if applicable.

Firm’s EIN

Enter the EIN of the firm that the preparer is working for, if applicable.

Phone Number

Enter the preparer or firm’s main telephone number.

Tax Computation

Column 2 - Partial Period Tax

This column concerns the tax paid for the vehicles first used after July. Consult the Partial Period Tax table on the instructions for Form 2290 on the IRS website.

Column 2a

Enter the partial period tax paid for each category of vehicle except for logging vehicles.

Column 2b

Enter the partial period tax paid for each category of logging vehicle.

Column 3 - Number of Vehicles

Column 3a

Enter the number of non-logging vehicles in each category as declared in Schedule 1.

Column 3b

Enter the number of logging vehicles in each category as declared in Schedule 1.

Column 4 - Amount of Tax

Multiply Column 1 or 2 by Column 3, and enter the product.

Totals - Number of Vehicles

Add the number of vehicles in Columns 3a and 3b and enter the sum.

Totals - Tax

Add the amounts in Column 4 and enter the sum here and on Line 2.

Tax-Suspended Vehicles (Category W)

Enter the number of Tax-suspended non-logging and logging vehicles.

Schedule 1 - Schedule of Heavy Highway Vehicles

Completer and file both copies of Schedule 1. The instructions below will apply to both copies of Schedule 1. One copy will be stamped and returned to you for your use.

Name

Enter your full legal name.

Employer Identification Number

Enter your Employer Identification Number (EIN).

Address

Enter the following address information:

  • Number
  • Street
  • Room or Suite Number

City or Town, State or Province, ZIP or Foreign Postal Code

Enter your city or town, state or province, and ZIP or foreign postal code.

Month of First Use

Enter the year and month that the vehicles were first used.

Part 1 - Vehicles You Are Reporting

Enter the VIN and Category of each vehicle being reported through this form.

Vehicle category is determined by the weight of the vehicle. Consult the table in the Tax Computation section of this form for more details.

Part 2 - Summary of Reported Vehicles

Line A

Enter the total number of reported vehicles.

Line B

Enter the total number of taxable vehicles on which the tax is suspended (Category W).

Line C

Subtract Line B from Line A and enter the difference.

Consent to Disclosure of Tax Information

Enter your signature, the date the form was signed, your name, and your EIN in the space provided to indicate that you consent to the IRS disclosing your tax information to the relevant entities.

Payment Voucher

Box 1 - EIN

Enter your EIN.

Box 2 - Amount of Payment

Enter the amount to be paid in dollars and cents.

Make sure that the check or money order is payable to the United States Treasury.

Box 3 - Date

Enter the date as shown on Line 1 of Form 2290.

Box 4 - Personal Information

Enter your name, address, city or town, state or province, country, and ZIP or Foreign Postal Code in the spaces provided.

Tips when filling out Form 2290

Form 2290 contains some possibly sensitive information, such as the address of the filer and their tax information. It is important to keep this in a safe and secure area and to make sure that it is submitted to the correct person or entity through safe and trustworthy means.

Make sure all information entered is correct and updated. This will help to avoid any issues with the information submitted to the IRS.

Practice good contract management. Create a copy of the accomplished Form 2290 and store it in a secure and organized area. This will be useful as a backup in the event that something happens to the original copy, or for future legal purposes.

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