• Heavy duty road tax should be calculated and paid for highway motor vehicles with a taxable gross weight of 55,000 pounds or higher, used during taxation period. In order to e-file heavy highway vehicle use tax return taxpayers and Tax Professionals can use Tax Software.
• Incase the Heavy Duty Truck later exceeded the mileage use limit during the period you need to calculate and file a separate federal heavy vehicle use tax form 2290. Heavy road use tax form can be used for this purpose.
• Incase the taxable gross weight of a Heavy Duty Truck increases during the taxation period it falls into a new category. For such cases there are separate rules for filing federal heavy highway use tax.
• In case the Heavy Duty Truck will travel 5,000 miles or less during the taxation period you can claim suspension from the tax. Thus the charges involved in e-filing of heavy highway vehicle use tax return are lesser.
• If a heavy highway vehicle was destroyed, stolen, sold, or used lesser than 5,000 miles, a tax refund could be claimed by tax payer. Instructions related to 2290 highway use tax enable this kind of tax refund claims.
• While filing federal heavy vehicle use tax form 2290 the Tax payers can inform acquirement of a used taxable vehicle with tax suspension. Heavy highway vehicle form 2290 has provisions reporting such acquirement.
• During e-file of heavy highway vehicle use tax return the tax payers need to provide their VIN (vehicle identification number), and EIN (employer identification number). Social security number of taxpayer is not accepted by IRS during heavy vehicle used tax form 2290 filing.

WHO SHOULD FILE HEAVY DUTY TRUCKS ROAD TAX?

Any individual who is buying or using a heavy duty truck is responsible for filing and paying the Heavy Duty Trucks Road Tax. User on whose name the truck is registered need to take care of the Heavy Duty Trucks Road Tax. In case the previous owner of heavy highway vehicle didn’t pay the tax the IRS anticipates that the current owner pays the full amount owed.

When To File Heavy Duty Trucks Road Tax?

If the owner uses the heavy highway truck during July, 2010, then the tax is due August 31st. If the heavy highway truck is not used until August, 2008, then the Heavy Duty Trucks is due September 30th. The Heavy Duty Trucks is due the last day of the month after the truck hits the road.

• Managing Forms, In addition to e-filing, you can perform a wide range of tax-related actions through your account, including:
• Annual filings
• Monthly filings
• Amended filings
• Weight increases

How To File Heavy Duty Trucks Road Tax?

Firstly, the tax payer needs to download the federal heavy vehicle use tax form 2290 from IRS website. Download link for Heavy highway vehicle use tax forms are also provided in Tax software provider website. Secondly tax payer needs to fill in the federal heavy vehicle use tax form 2290. Generally the federal heavy vehicle use tax form 2290 is self-explanatory. Tax payer needs to pursue the instructions carefully. For tax form 2290 help tax payer can contact IRS toll free at (800) 829-1040. For TDD/TTY users the IRS help line is (800) 829-4059. After filling the form 2290, tax payer can make the submission electronically or take the form to the closest IRS office with the payment requirements. It is important to note that IRS doesn’t allow split payments with form 2290 submissions.

Federal Tax Form 2290 is used for Heavy Highway Vehicle Use Tax Return. It is generally referred to as 2290 Tax. Many informative details related to Federal road Tax use Form 2290 are provided below:

• 2290 Federal Excise Tax is due from July 1, to June 30. 2290 Federal Excise Tax needs to be paid by August 31st for federal heavy highway vehicles.
• Federal Heavy Highway Use Tax is mandatory for vehicles with 55,000 lbs or more.
• Federal Heavy Vehicle Use Tax Form 2290 must be filed electronically in case 25 or more vehicles will be filed using the 2290 form.
• If the Federal Heavy Vehicle has traveled less than 5,000 miles (7,500 for agriculture) the suspension of Tax can be claimed. The claim can be made even if you anticipate using the federal heavy highway for less than these numbers in the succeeding year.
• On acquisition of a Federal Heavy Vehicle to be used on the highways, 2290 Tax should be paid for trucks by the month end after the month the vehicle was purchased.
• Federal Heavy Highway Use Tax should be paid in the name of the truck or the registrant of the Federal Heavy Highway Vehicle in order to comply with the registration procedures.
• Third party copies of federal highway use Taxes paid cannot be used any longer. This way the Tax can be transferred to a new vehicle in case of sale or destruction of the Federal Heavy Highway Vehicle.
• In case of sale or destruction of vehicle before June 1, the Federal Highway Use Tax payer can claim a credit for Tax paid on the next Tax Form 2290 or can claim a refund of the Tax paid using form 8849

Additional Information On Federal Tax Form 2290

Owners of grain or livestock truck are essential to file a Federal Heavy Vehicle use Tax Form 2290. Commercial truck owner should file Form 2290 every year and should have a receipt duly returned from IRS to display the payment of Tax. During the renewal of truck license, the truck owner needs to present this receipt.

In order to complete the form2290 there are some requirements. The requirements include:

• Tax Identification or Employer Identification Number (TIN or EIN).
• Vehicle Identification Number (VIN) for the truck(s) in question.
• The taxable gross weight of each vehicle to determine its category.

The most important document related to the Heavy Vehicle Use Tax is the IRS Form 2290. It is primarily used to file the Federal Excise tax on trucks and we at 2290irstax.com, primarily support easy e-filing of it. Truck owners in you can use form 2290 to

• Figure and pay the tax due on highway motor vehicles (with a taxable gross weight of 55,000 pounds or more) used during the tax period.
• 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.

For detailed instructions on any of the above 2290 form capabilities from the IRS, click here. Please find below the documents related to Tax 2290.

Please Note the following Points for your quick reference .

Schedule 1: Nontaxable Use of Fuels
Schedule 2: Sales by Registered Ultimate Vendors
Schedule 3: Certain Fuel Mixtures and the Alternative Fuel Credit
Schedule 5: Section 4081(e) Claims
Schedule 6: Other Claims including the credit claim from Form 2290
Schedule 8: Registered Credit Card Issuers

IRS Tax Form 8849 Schedule 6 can be used for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of excise taxes reported on:

• Form 720, Quarterly Fede
• Form 11-C, Occupational Tax and Registration Return for Wagering; and
• Form 2290, Heavy Highway Vehicle Use Tax Return
• Form 730, Monthly Tax Return for Wagers;

• Do not use Form 8849
• • To make adjustments to liability reported on Form 720 filed for prior quarters. Instead, use Form 720X, Amended Quarterly Federal Excise Tax Return.
• • To claim amounts that you took or will take as a credit on Schedule C (Form 720), Form 730, Form 2290, or Form 4136.

• What is VIN Correction?
• Mistakes happen. When you have Vehicle identification numbers of up to 17 characters with numbers and alphabets mixed, mistakes happen. For example, You type 5 instead of S. To err is human.
• Your vehicle’s fingerprint, VIN, is very important to report your Form 2290 taxes with IRS. If you make a mistake on any of the digits while filing the HVUT return using your VIN for your heavy vehicle, it’s easy to fix the same by filing a form 2290 amendment for VIN correction on another new form 2290. We understand that the VIN is very liable to be mistaken and wrongly reported on tax form 2290 and so at 2290irstax.com you can now comfortably correct VIN electronically.

• Vin Introduction
• IRS introduced VIN correction using form 2290 in 2009 - couple years after introducing Efiling of Form 2290. So once you make a mistake in VIN, you can send an amended Form 2290 to IRS and get the Schedule 1 corrected.
• But the bad news is that VIN Correction Form 2290 can’t be Efiled, must be printed and mailed in. It takes 4-6 weeks to get the corrected Schedule 1 from IRS.

• What you can’t do?
• VIN Correction can be only done for Taxable or suspended vehicles and not for credit vehicles or for prior suspended vehicles.
• When you file VIN Correction form 2290, you can’t combine it with claiming credits on the same form.
• The wrong VIN must have been paid for in the original form 2290. Otherwise, IRS will assess penalties on top of the actual tax.

Correction	Type	Support
Typo in the VIN	Choose VIN Correction amendment on Form 2290	Call 2290 Irs tax at 615-6013-983
Weight of the vehicle Increased	Choose Form 2290 amendment	Call 2290 Irs Tax at 615-6013-983
Suspended vehicles exceeded mileage	Choose Form 2290 Amendment	Call 2290 Irs Tax at 615-6013-983
EIN number or Business name is wrong	Can’t be changed using Form 2290	Call the IRS excise Hotline at 866.699.4096

Employer Identification number or the EIN is a 9 digit number assigned by the IRS to identify a business entity. Allowing you to identify your business on important forms of the government and documents, your EIN establishes credibility with your business customers. EINs are acquired by employers, corporations, sole proprietors, government agencies, partnership firms, non-profit associations, trusts, estates of decedents, certain individuals, and other business entities. As far as truck owners are concerned, EIN is a basic necessity to file your form 2290 online or by paper (which is often not recommended by the IRS). Learn more from the EIN publication from the IRS.

Apply For An EIN (Here)

Applying for an EIN online with the IRS and getting the same back within minutes is similar to how you would get your schedule 1 copy within minutes you file form 2290 online using our services. To get your EIN online, log on to www.irs.gov and submit your information during the online session. There is no need to file a Form SS-4 anymore. Once you submit your answers the online questions from the IRS, you will get your EIN immediately after all validations are done. You can then download, save, and print your confirmation notice. One may also acquire EINs through other IRS facilitated means like by telephone (EIN will be provided thereupon by telephone 5 days a week), by fax (Fill out the Application for Employer Identification Number and fax it to the IRS to get the EIN by fax within 4 business days) and by mail (Fill out the Application for Employer Identification Number and mail it to the IRS service center address and your EIN will reach you within 4-5 weeks).

EIN Daily Limitation

Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause.

Payments can be made by several electronic payment options, check, money order, cashier’s check, or cash.

Electronic Payment Options
Taxpayers can authorize an electronic funds withdrawal when using an IRS authorized e-file provider like us to file their return, use a credit or debit card, or enroll in the U.S. Treasury’s Electronic Federal Tax Payment System (EFTPS). Electronic payment options give taxpayers an alternative to paying taxes by check or money order. Payments can be made 24 hours a day, 7 days a week. Electronic payment options are convenient, safe and secure.

Payments by check, money order, or cashier’s check should be made payable to United States Treasury (or U.S. Treasury), include the social security number or employer identification number, tax period, and related tax form number and Be mailed to the address listed on the notice or instructions.

Cash payments can only be made in person at a local IRS Office. Do not send cash through mail. Due to staffing limitations, not all local IRS offices accept cash. Please check the Services Provided page for the local IRS office at Contact My Local Office.