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IRS Form 2290 Taxable Vehicles

Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable.

A highway motor vehicle is defined as any self-propelling vehicle designed to carry loads over public highways, even if they are designed to perform other functions. Some examples of vehicles that are designed to carry loads over a public highway are:

  1. Trucks
  2. Truck tractors
  3. Buses

Generally speaking, vehicles like vans, pick-up trucks and panel trucks are not required to file the form 2290 HVUT because their taxable gross weight is less than 55,000 pounds.

Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for most excise tax and reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes; register for excise tax activities; and claim any refunds, credits, and payments under the entity’s employer identification number (EIN). These actions can’t take place under the owner’s taxpayer identification number (TIN). Some QSubs and disregarded entities may already have an EIN. However, if you are unsure, please call the IRS Business and Specialty Tax line at 800-829-4933.

Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). For more information, see Regulations section 301.7701-2(c)(2)(v).

If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax. This rule also applies to dual registration of a leased vehicle.

Any vehicle operated under a dealer’s tag, license, or permit is considered registered in the name of the dealer.

A vehicle qualifies as a logging vehicle if:

The use of some highway motor vehicles are exempt from the tax and therefore not required to file the 2290 form. The use of a highway motor vehicle is not required to file if it is used and operated by the following: