What is Form 2290?
Form 2290, Heavy Highway Vehicle Tax Return, is an Internal Revenue Service (IRS) form that people who are registering a heavy highway motor vehicle with a gross of 55,000 pounds or more have to file. Aside from filing Form 2290 with the IRS, they must also pay the appropriate taxes.
If you purchase a highway motor vehicle, regardless if it is new or used, and you register it with a gross weight of 55,000 pounds or more within 60 days of the purchase date, instead of submitting Form 2290, Schedule 1, you can provide any of the following:
- Bill of sale;
- A photocopy of the bill of sale; or
- A document that is evidence of a title transfer and shows that the vehicle was bought within 60 days before applying to register the vehicle.
Use Form 2290 for the following:
- Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more;
- Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period;
- Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
- Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period;
- Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles);
- Report acquisition of a used taxable vehicle for which the tax has been suspended;
- Figure and pay the tax due on a used taxable vehicle acquired and used during the period.
Limited Liability Companies (LLC), corporations, partnerships, any other types of organizations, including non-profit, charitable, and education organizations, may also file Form 2290.
How to fill out Form 2290?
Answer Form 2290 accurately and provide all the required information to avoid any problems. Follow the steps below to answer the form correctly.
Enter your full legal name.
Enter your full residence address, including number, room or suite number, street, city or town, state or province, country, and ZIP or foreign postal code.
Employer Identification Number
Enter your Employer Identification Number (EIN).
Mark the applicable box:
- Address Change
- Amended Return — Mark this checkbox if reporting additional tax from an increase in taxable gross vehicle weight or suspended vehicles exceeding the mileage use limit.
- VIN Correction — Mark this checkbox if you are correcting a Vehicle Identification Number (VIN) listed on a previously filed Schedule 1 of Form 2290. Then, attach an explanation to the return.
- Final Return — Mark this checkbox if you no longer have taxable vehicles to report.
Part I — Figuring The Tax
Enter the date for the month of first use during the tax period. You may refer to the chart under When To File in the Instructions Section of Form 2290 for the code to use.
Complete the Tax Computation on Page 2 of Form 2290 to figure out the total tax amount you need to write.
Only use this item if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new category.
Add Items 2 and 3.
Use this item to write the amount if you are claiming a credit for tax paid.
Subtract Item 5 from Item 4 and write the difference. This is the amount you owe. Select how you will make the payment, either through EFTPS or credit or debit card.
Part II — Statement in Support of Suspension
Complete this item to suspend the tax on vehicles that are expected to be used less than the mileage use limit during a period. Mark the checkboxes that apply.
Items 8a to 8b
If any of the vehicles listed as suspended in the prior period exceeded the mileage use limit, mark the box in Item 8a and list the VINs for those vehicles on Item 8b.
Complete your declaration for suspended vehicles by providing the required information.
Use this section if you allow another person to discuss this return to the IRS. Then, enter the required information:
- Consent to allow another person to discuss the return with the IRS
- Designee’s name
- Phone number
- Personal Identification Number (PIN)
Enter your signature, name, telephone number, and the date when you signed the form.
Paid Preparer Use Only
If a preparer was used, enter all the required information:
- Preparer’s name
- Preparer’s signature
- Date of signing
- Employment information
- Firm’s name
- Firm’s address
- Firm’s EIN
- Phone number
How to file Form 2290?
You can file Form 2290 electronically or by mail.
Electronic filing is required for each return reporting and paying tax on 25 or more vehicles. You may file Form 2290 through any Electronic Return Originator (ERO), transmitter, and Intermediate Service Provider (ISP) participating in the IRS e-file program for excise taxes. Services offered and fees charged differ by provider.
File by mail based on two conditions.
For Form 2290 with full payment, mail to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
For 2290 without payment due or if payment is made through the Electronic Federal Tax Payment System (EFTPS) or by credit or debit card, mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031
When is Form 2290 due?
Form 2290 is due annually between July 1 and August 31. You must file your tax return and pay the Heavy Highway Vehicle Use Tax before the deadline to avoid penalties and interest. If you can, file Form 2290 and pay the taxes at least seven days before the due date.