2290 Filing Facts and Reminders
Items required for filing Form 2290-
- Employer Identification number (EIN)
- Vehicle Identification number (VIN)
- Taxable gross weight of each vehicle to determine the category
How and Where to file-
- Electronically- You can file your IRS form 2290 electronically through any electronic return originator, transmitter, and/or intermediate service provider that is authorized by the IRS e-file program for excise taxes.
- Paper- You can also mail in your form 2290 to one of the addresses below. If you did not use the electronic federal tax payment system (EFTPS) or a credit or debit card, you must mail form 2290-V and your check or money order WITH form 2290.
- Payment NOT using an international financial institution
Louisville, KY 40293-2500
- Payment made through EFTPS or credit/debit card
Department of the Treasury Internal Revenue Service
- Payment with Check or Money order from an international financial institution
Internal Revenue Service International Accounts Department
Ways to pay your form 2290 Tax-
- Electronic funds withdrawal (direct debit) if filing electronically
- Electronic Federal Tax Payment System (EFTPS)
- Credit or Debit card
- Check or Money order using the payment voucher
Form 2290 IRS Hotlines-
- United States- 866-699-4096
- Canada or Mexico- 859-320-3581
Payment through credit or debit card- Form 2290 filers are now able to pay their heavy vehicle use tax liability with either a credit or debit card!
Schedule 1 (form 2290) Month of first use- Filers must enter the correct month of first use on their schedule 1 ro indicate when the taxable vehicles are included on the schedule 1 were first used during the tax period.
US Customs and Border Protection- US Customs and Border Protection REQUIRE 2290 proof of payment before any Canadian or Mexican vehicle enters the United States.
Schedule 1- it is required for both copies of Schedule 1 be completed and filed. The Second copy will be stamped and returned to you for use as proof of payment of IRS Form 2290 HVUT.
Electronic filing- It is required by the IRS for any company filing for 25 or more vehicles that they electronically file during the tax period. Tax-suspended vehicles (category W) are not included in the electronic filing requirement for 25 or more vehicles due to their being no tax to be paid for these vehicles. Although, it is strongly encouraged to file electronically no matter the number of vehicles in the fleet.
Penalties and Interest- IF you receive a penalty for filing your IRS Form 2290 HVUT Schedule 1 late and you believe you have a legitimate, reasonable cause for the late filing, be sure to send a letter to the IRS explaining the situation for the late filing.
Employer Identification Number (EIN)- You MUST have an EIN to file your IRS Form 2290, you CANNOT use your social security number. It is very important that your enter your correct EIN in order to successfully complete your filing. If you do not have an EIN, you are able to apply for one on IRS.gov/ein
Vehicle Identification Number(VIN)- Your VIN can be found on your: vehicle registration, title, or the actual vehicle itself. Usually, your VIN will be 17 characters made up of a combination of letters and numbers. When filing your 2290 be sure to use the VIN of your vehicle and not your trailer!
Taxable Gross Weight- the taxable gross weight of a vehicle (excluding buses) is the total of:
- The actual unloaded weight of the vehicle fully equipped for service.
- The actual unloaded weight of any trailers or semitrailers fully equipped for service used in combination with the vehicle.
- The weight of the maximum load carried on the vehicle and on any trailers or semi-trailers used in combination with the vehicle
Determining Taxable Gross Weight-
- State registration by specific gross weight-
If the vehicle is registered in any state that requires a declaration of gross weight in a specific amount, including proportional or prorated registration or payment of any other fees or taxes, then the taxable gross weight of the vehicle must be no less than the highest gross weight declared for the vehicle in any state. If the vehicle is a tractor-trailer or truck-trailer combination, the taxable gross weight must be no less than the highest combined gross weight declared.
- State registration by gross weight category-
If the vehicle is registered in any state that requires vehicles to be registered on the basis of gross weight, and the vehicle is not registered in any state that requires a declaration of specific gross weight, then the taxable gross weight of the vehicle must fall within the highest gross weight category for which the vehicle is registered in that state.
- State registration by actual unloaded weight-
If the vehicle is registered only in a state or states that base registration on actual unloaded weight, then the taxable gross weight is the total of the three items listed under Taxable Gross Weight, earlier.