Form 2290, 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.
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
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 line if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new category.
Add Lines 2 and 3.
Use this line to write the amount if you are claiming a credit for tax paid.
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
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.
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, provide the required information.
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.
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
Can I file my own IRS 2290 form online?
You cannot electronically file Form 2290 on the official IRS website. If you want to e-file IRS 2290 form, you must use a third-party e-filing service.
There are many advantages of filing your 2290 tax return online, but the most important one is that it saves time.
Why should I pay taxes for my vehicle using IRS form 2290?
The purpose of this tax is to maintain roads and bridges by funding their repair. These funds are collected by the Internal Revenue Service, however, are transferred to the Federal Highway Administration.
How do you get form 2290?
You can get IRS Form 2290 online. To get the form online, go to the IRS website and search for Form 2290 that you can print and fill out manually. You may also a PDF document filler to fill out Form 2290 electronically.
You can no longer visit an IRS office to file Form 2290. You only need to visit an IRS office if your vehicles will not pass the annual inspection or there are changes in any of the information provided in Form 2290.
Do I have to file IRS form 2290 every year?
IRS Form 2290 is due by the last day of the month following the end of a calendar quarter for vehicles that are registered in the United States or US territories and possessions.
The form must be filed every year by owners who use their vehicles on public highways (roads) more than 12,000 miles during a twelve-month period. The amount of tax due is based on the number of miles driven during the month and the weight (called gross vehicle weight rating (GVWR)) of the vehicles.
Vehicles that are kept or used for less than a year do not need to file Form 2290.
Vehicles that are registered in Guam, Puerto Rico (PR), American Samoa (AS), or the U.S. Virgin Islands (USVI) are subject to tax if they travel on PR, AS, or USVI roads. They do not need to file an IRS 2290 form for their use of USVI roads.
Vehicles that are registered in PR, USVI, or AS but do not travel exclusively on the island of PR, USVI, or AS need to file 2290 if they travel on any public highway more than 12,000 miles during a twelve-month period. Since vehicles are taxed for use of all PR, USVI, or AS roads, they are filing a return for each location.
How often is Form 2290 due?
IRS form 2290 is due to be filed within a month the taxable vehicle was used on the roads. It must be filed by the last day of the month following the last month of usage.
Can I pay my 2290 with a credit card?
Filers of IRS Form 2290 may pay their tax liability with a credit card, debit card, or electronic bank transfer.
Can I get a refund on my IRS 2290 form?
You can get a refund for Form 2290 and penalties if you used the SSN of someone else, an ITIN, or a foreign TIN without notifying the IRS.
You can get a refund for Form 2290 and penalties if your excise tax was calculated incorrectly because of an error by the IRS or other government agencies.
You can get a refund for Form 2290 and penalties if your VIN was placed on the IRS records after you paid the tax.
You can get a refund for 2290 and penalties if your vehicle was not used or available for use in transportation on public highways during at least some portion of the tax period.
Additionally, there are several other conditions that may qualify individuals to receive a form 2290 tax refund:
- If your vehicle weighs over 16,000 pounds
- You are a member of the Armed Forces or if you are stationed outside the U.S. for more than 6 months
- The use of your vehicle was exempt from 2290 because it was used in conjunction with farming activities for over 50% during the year
- Your vehicle is 4-wheel drive and the tax was paid with respect to such vehicle
- You or your preparer did not properly complete Sections A, B, and/or C of the 2290 return
The amount you get back will depend on what's owed after applying all these conditions. For example, if you owe $420 in excise taxes but qualify for a refund of $100, you would only get back $420.
How to apply for a refund for IRS 2290 payment?
There is more than one way to file for a refund:
Some people choose to file a claim for a refund and send the claim for refund to:
IRS Stop 31331 AUSC
1010 N. Glebe Rd., Suite 200
Arlington, VA 22201-5140
You can also fax your form 2290 and supporting documentation. The number is (703) 885-0870.
Other people choose to file a suit in Tax Court for a refund.
How can I find out if my 2290 was paid?
To find out if your IRS form 2290 is paid or not, go to irs.com and search for "Am I Registered" or call 888-829-5500.
You can also request an account transcript for the 2290 period of interest by using the "Get Transcript" application on irs.gov.
What happens if I don’t pay 2290?
Not paying 2290 can result in the following penalties:
- $500 per vehicle if not paid within 21 days of the due date.
- $10 for each day over 21 to a maximum penalty of $1,000 per return.
You can get a refund for Form 2290 and penalties if you met one of the following:
- Failed to file: Penalty is 20 percent of the tax
- Filed late: Late filing penalty is 10 percent of the unpaid amount each month to a maximum of 5 months. If a return is more than 60 days late, the minimum penalty for any return filed after 60 days will be $100 or 100 percent of the tax not paid by the original due date, whichever is less.
There are exceptions to the penalty if you did the following:
- E-Filed your return more than 3 months after the due date, but on or before August 1
- Filed your paper return more than 6 months after the due date
How do I get a copy of my 2290 payment?
You can get a blank copy of Form 2290 from the official irs.gov website or third-party websites that provide tax forms.
Can you file 2290 in person?
There are two ways you can file Form 2290, Heavy Highway Vehicle Use Tax Return, which are online and by mail. You may schedule an appointment with your local IRS office if you need help filing Form 2290.
Who must file Form 2290?
Individuals who need to file IRS Form 2290 include truck owners, truckers, truck drivers, and transport businesses.
Transportation businesses can file under four conditions:
- If they own a vehicle that weighs 55k or more (trucks). They must file regardless of how many miles the car drove in the tax year. The car/vehicle will have to pay 1/2 of the total tax due.
- If they own a single car/vehicle that weighs 55k or more and it drives in excess of 75,000 miles during the tax year, they must file a return regardless of who owns the car at that time (ie: if you buy a new truck during the year). The car/vehicle will have to pay the entire amount of tax due.
- If they own more than one car/vehicle that weighs 55k or more, and during the tax year any one single vehicle drives in excess of 75,000 miles, then all cars/vehicles must be filed under this condition. The main difference with this condition is that the weight of each car must be combined to see if one or more of them exceed 55k. The cars/vehicles will have to pay the entire amount of tax due.
- If they own a non-commercial vehicle under 55k, and it drives in excess of 75,000 miles during the tax year, then a return must be filed regardless of who owns the car at any time during the tax year. The vehicle will have to pay 1/2 of the total tax due.
Commercial trucks, pickup trucks, and vans that fall under the 55k or more weight limit include Ford F150, Chevy Silverado, Dodge Ram, Nissan Titan, Toyota Tundra, Chevy Avalanche.
Most cars under 55k are not commercial vehicles. However, if the car is used for business purposes (ie: to pull a trailer), it becomes a commercial vehicle and must pay 1/2 of the total tax.
What is the purpose of IRS form 2290?
The purpose of the IRS 2290 form is to report the taxable gross weight of any vehicle used on public roads, primarily for commercial purposes. IRS Taxable Gross Vehicle Weight (Form 2290) is a federal tax return that has to be filed by owners or operators of heavy trucks and truck tractors that are registered in the United States and used on public roads. The form was introduced as part of the Heavy Truck Transportation Transition Tax Act of 1983.
What are the parts of Form 2290?
The first two pages of the form are compulsory and contain basic information, such as vehicle identification number (VIN), taxable gross weight, etc. The third page contains a chart with applicable tax rates based on the time periods for which the vehicle is used.
In order to determine whether a vehicle should be filed as a light vehicle or as a commercial vehicle, its gross weight should be compared to the weight limits for both types of vehicles. If it exceeds the limit, then IRS 2290 form has to be filled out by the owner or operator. The only exception is two-axle straight trucks with an unladen weight of 4,000 pounds, which are taxed as a light vehicle.
When a taxable gross weight of a vehicle is more than 55,000 pounds, it is considered a commercial vehicle, and the owner or operator has to pay Heavy Vehicle Use Tax on it. Vehicles that have an unladen weight of less than 55,000 pounds but meet certain criteria (such as having a GVWR of 55,000 pounds or more) are designated as “interstate commerce.”
A person who is filing IRS Tax Form 2290 for the first time pays tax on 20% of the taxable gross weight while driving it on public roads. After that owners or operators have to file form 2290 every year for each vehicle they use on public roads, paying tax on either 20% or 25% of the taxable gross weight.
If your business owns 80 vehicles that are registered in the U.S., you must report taxable gross weights on IRS 2290 form for all these vehicles. The rate is $550 per return, regardless of the number of vehicles the business owns. But if you own more than 100 vehicles, you have to file two separate returns for different groups of taxable gross weights on each return. For example, if your company owns between 101 and 500 trucks or has more than 500 trucks in total, use the first group of vehicle numbers for reporting at tax rates 0f $550 and use the second group for reporting at a tax of $1,600.
What is the 2290 heavy car tax?
The 2290 heavy car tax is a tax law in the United States that covers all cars with a weight of more than 6000 lbs.
The tax is currently $494 and the US Federal Government collects it. The money collected is used for road construction, maintenance, and repair as well as for mass transit projects such as subway systems and railroad lines.
What is a 2290 form in trucking?
The IRS form 2290 in trucking is the excise tax for trucks and truck tractors used on public highways. Form 2290 is also known as Heavy Highway Vehicle Use Tax Return. In the earlier years, the IRS collected this tax from the vehicle owners. However, it has been a practice to get private companies or specialized agencies that collect taxes in place of the IRS.
What is the HVUT tax?
The HVUT tax is one of the least-known federal taxes. Even if you are affected by this tax, it is very unlikely that you know much about it or how it affects your business. Taxpayers with equipment used in commercial trucking, such as automobiles, semis, and trailers, are most likely to be impacted by this tax.
The Heavy Vehicle Use Tax, or HVUT, is a tax on the use of certain highway motor vehicles. This Federal tax was created to help pay for road repairs. The Federal government imposes this excise tax on any commercial truck that uses public highways in interstate commerce. A private owner using his or her own personal pickup truck for business purposes would have to pay this heavy use tax on that truck.
The Heavy Vehicle Use Tax is payable by the owner of the vehicle. This is not a separate itemized deduction on one's business income tax return, but rather it is actually an excise or privilege tax that must be paid by the owner of any covered highway motor vehicle used in interstate commerce during the year. The tax does not apply to vehicles that are only operated on the highway within a state, even if that vehicle is registered in another state.
The Heavy Vehicle Use Tax should be paid by all owners of commercial trucks, tractors, and trailers who use them in interstate commerce. The usual test for determining whether an item is taxable under the Internal Revenue Code is whether it is property “held for use in the trade or business, for the production of income, or for the exercise or hobby.” Trucks are clearly property used for producing income and therefore taxable under this rule. The fact that they may also be property held for personal reasons does not change their character as an item of personal, nontaxable property.
The Heavy Use Tax is only paid when the vehicle in question is used in interstate commerce even if the truck has a Minnesota license plate and only goes to the next town. That means, for example, that these trucks cannot be driven on roads within Lakeville unless they are privately owned and not declared to the Federal Government. When the truck is used in interstate commerce, it must be reported on Form 2290 and the tax paid to register for highway use. Even though the Heavy Use Tax was not created to regulate state borders, its application is limited to vehicles that are driven across state lines — usually by unloading one trailer and loading another in a different state. If a truck is only driven to a neighboring town, it does not have to be reported or taxed on the Heavy Vehicle Use Tax.
The Heavy Vehicle Use Tax is imposed without regard to whether its registration requirements are complied with.
How much is the HVUT tax?
The total tax varies based on the weight of your vehicle. The current fee schedule is as follows:
For those with a Gross Vehicle Weight of 14,000 lbs or less, the fee is $100. For those that weigh 14,001 to 26,000 lbs, the fee is $300. Those Over 26,000 lbs, you may call the IRS to find out the exact payment amount. Vehicles with a manufacturer's rated capacity of over 10 persons, including the driver, are taxed at the commercial rate. This does not include pickups with extended cabs. Apportioned registration requires additional fees based on what region of the country you are registering in. These fees vary by state and are generally determined using a formula that takes into consideration the distance you travel within the region. You may refer to your state's fees for details.
What are logging vehicles?
According to the IRS, logging vehicles include off-highway motorcycles, all-terrain vehicles (ATVs), snowmobiles, golf carts that are used for transporting persons or property on a golf course, riding lawn mowers that are equipped with an engine greater than 158cc, and other specially designed mobile machinery. Logging vehicles do not include any vehicle that is equipped to be operated primarily on a street or highway even if it is equipped with suitable equipment for use off-road.