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Fillable Form IRS 2290

Owners of most heavy highway vehicles are required to file Form 2290, Heavy Highway Vehicle Use Tax Return. The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more.The tax is based on the weight of the vehicle and a variety of special rules apply.

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What is Form 2290?

Form 2290 or Heavy Highway Vehicle Use Tax Return is an Internal Revenue Service (IRS) tax form. According to the federal agency, you may use it 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.

An individual who registered a heavy highway motor vehicle in his or her name with a gross weight of 55,000 pounds or more should file Form 2290. Limited Liability Companies (LLC), corporations, partnerships, any other types of organizations, including non-profit, charitable, and education organizations, may also file Form 2290.

When Should I File Form 2290?

You must file Form 2290 for the month your taxable vehicle was first used on public highways.

How to File Form 2290?

You have two ways to file Form 2290:

1. Electronically — 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.

2. By mail — 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

How to Fill Out Form 2290?

Complete Form 2290 by providing all the required information.

Provide your Name, Employer Identification Number (EIN), and Address.

After providing your information, you will be asked to mark the checkbox of applicable situations:

  • 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

Line 1
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.

Line 2
Complete the Tax Computation on Page 2 of Form 2290 to figure out the total tax amount you need to write.

Line 3
Only use this line if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new category.

Line 4
Add Lines 2 and 3.

Line 5
Use this line to write the amount if you are claiming a credit for tax paid.

Line 6
Subtract Line 5 from Line 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

Line 7
Complete this line 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.

Line 8a to 8b
If any of the vehicles listed as suspended in the prior period exceeded the mileage use limit, mark the box on Line 8a and list the VINs for those vehicles on Line 8b.

Line 9
Complete your declaration for suspended vehicles by providing the required information.

Third-Party Designee
Use this section if you allow another person to discuss this return to the IRS. Then, provide the required information.

Sign Here
Provide your signature, name, telephone number, and the date when you signed the form.

Paid Preparer Use Only
If a preparer was used, provide all the required information of the preparer.

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