Form 2290 Instuctions Archives

How Do I Fill Out A 2290 Form? HVUT 2290 Form Box Wise Instructions

Posted on August 18, 2022 - 12:08 pm by Sandeep

A simple guide to help you fill out HVUT Form 2290 online easily and quickly.

Here’s What You’ll Find In This Read

Understanding HVUT Form 2290
Before You Begin: Information You Need To Fill Out Form 2290
IRS Form 2290: Box-Wise Instructions
eFile HVUT Form 2290 Online Easily Using EZ2290

Understanding HVUT Form 2290

Heavy Highway Vehicle Usage Tax form or HVUT Form 2290 is an IRS tax information return.

Trucking companies, truck owners, owner-operators, and fleet companies prepare and file this federal excise form to report certain vehicle information and pay the HVUT due on the vehicles.

Vehicles weighing 55,000 pounds or more qualify for HVUT reporting.

Information pertaining to agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, credit vehicles, and suspended vehicles, is typically reported on Form 2290.

The 2290 information reported on Form 2290 is used to assess HVUT tax on qualified vehicles.

Even if a vehicle has multiple owners, Form 2290 must be filed and the HVUT tax due on such a vehicle must be paid before the IRS 2290 due date.

Before You Begin: Information You Need To Complete Form 2290

Check if you have all the information needed to prepare and complete your 2290 HVUT filings.

Legal name of the business or DBA (Doing Business As) name
EIN (Employer Identification Number) or TIN (Taxpayer Identification Number)
Business address
Taxable gross weight of the vehicle
Vehicle categories
Vehicle identification number
Month of first use
Mileage use limit (miles utilized or exceeded or under-utilized by vehicles)
Logging status of the vehicle
Suspension status of the vehicle
Total number of vehicles

This information, coupled with tax computation, completes your 2290 reporting regime.

You can do this easily by importing your bulk vehicle data to EZ2290. (More on this later)

IRS Form 2290: Box-Wise Instructions

Business Details

Legal name: Enter the legal name of the business in the first field of Form 2290.

EIN: Enter the employer identification number (EIN) or taxpayer identification number (TIN) in the “EIN” box located at the top of Page 1. You also need to enter the EIN in Schedule 1. Both EINs must be the same. If you don’t have an EIN, you can also report its equivalent, social security number (SSN). However, this number must correlate with your DOT/DMV records.

Business address: Enter the operational/official address of your business in this space. Include the door number, street name, county name, and other details per the USPS address records.

Filing options: If you’re filing a 2290 return for the first time or for the current filing period, you don’t have to select anything.

However, if you’re amending previously filed reports, then you need to select “Amended Return”.

If you want to correct a vehicle identification number (VIN) that was previously reported, then you need to select the “VIN Correction” filing option.

You must only select “Final Return” as a filing option when you’re filing the 2290 return for the last time or if you have no taxable vehicles to report.

Page 2: Tax Computation

Note: The section following Business Details is ‘Part I’. However, we’ll be computing the tax in the ‘Tax Computation’ section for your understanding. Further, Part I mostly focuses on deriving the net tax amount after deductions (for which you’ll need to complete Tax Computation first).

Enter the number of vehicles you own in accordance with the logging status and tax period in Column 3.

If you own 3 logging vehicles and 6 non-logging vehicles, then enter this information in the relevant columns.

Non-logging vehicles go in the ‘Vehicles except logging*’ column or column 3(a).

Logging vehicles go in the ‘Logging vehicles*’ column or column 3(b).

If you have vehicles that are partially taxed over a period, then the amount of the tax must be reported in Column 2. Use columns 2(a) and 2(b) as necessary.

Column 4: Now, multiply Column 1 with Column 3. Here, you’re multiplying the number of vehicles with the associated tax rates (per the taxable gross weight of vehicles).

Enter the total number of vehicles (including logging and non-logging vehicles) in the ‘Totals’ row at the bottom of this section.

Calculate the Total by adding up all the values entered in each row of Column 4. This is the total tax.

This total amount must also be reported on Line 2 of Part 1.

Part I – Figuring the Tax

Line 1: Enter the date for the month of first use in this field. If you first started using the truck in, say, August 2022, then 202208 must be reported on Form 2290.

If you’re filing for a previous period, then you need to enter that month and year. You may need to pay a higher tax, depending on the additional proof or documentation you’re attaching with your filings.

If you’re filing for a used or newly purchased used vehicle (for which the tax for the current period has been paid by the seller), then the month following the month of purchase must be reported as the month of first use on Form 2290. In such a case, the seller should file a refund for the excess tax paid.

Line 2: The Total amount figured in Column 4 must be entered in this field.

Line 3: If the gross taxable weight of the vehicle has increased, then the additional tax paid must be reported in this field. This tax is added to the amount in Line 2.

Line 4: Add line 2 and line 3. You’re adding the tax you owe to the additional tax. This is your Total Tax.

Line 5: If you’ve claimed refund credits from the IRS for your HVUT vehicles, then the same refund credit must be reported here.

Line 6: Deduct the credit claims from your Total Tax, and you have the net tax or the tax you owe to the IRS.

Part II Statement In Support Of Suspension

This section is used for reporting tax suspension details of your vehicles.

If a vehicle has been suspended from HVUT tax, then the vehicle details, such as the vehicle identification number (VIN), mileage use limit, the period for which the vehicle remains suspended, and other details must be reported on Part II.

This is also where Third Party Designee’s details and consent must be provided.

If you’re a preparer, you need to furnish the necessary information in the “Paid Preparer Use” section.

Information such as the name of the preparer, signature, date, PTIN, Firm’s EIN, Firm’s name, and contact information must be furnished.

There is an additional consent form ‘Consent to Disclosure of Tax Information’ that must be signed and certified by the taxpayer after completing Form 2290 but before filing.

Schedule Of Heavy Highway Vehicles

This is probably the easiest part of your 2290 form completion process.

However, be careful.

This is also the step where most businesses fail to accurately report the vehicle identification numbers and depend on VIN Corrections to correct the incorrect VINs previously reported.

Details like the EIN, vehicle identification numbers, vehicle categories (as defined in ‘Tax Computation’ section), the month of first use, and business details are critical for this section.

Enter the 17-digit vehicle identification numbers in the boxes.

If you’re e-filing with a dynamic eFile provider like EZ2290, you can import your VINs and category information from your computer.

EZ2290 will dynamically populate the form with the appropriate data.

eFile 2290 Now With EZ2290

Part II: Summary Of Reported Vehicles

Report the total number of the reported vehicles and the tax-suspended vehicles in Line ‘a’ and Line ‘b’ respectively.

Line ‘b’ must be subtracted from Line ‘a’.

This gives us the total number of taxable vehicles.

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Other Useful Reads From Ez2290 Blog

Your Ultimate Guide To Understanding IRS HVUT Form 2290

Posted on June 24, 2021 - 11:28 am by Sandeep

A simple guide to help you understand, prepare, and e-File Form 2290 for the tax year 2020-2021.

Businesses within the trucking industry understand the essence of HVUT compliance. A compliant business means sustainability and consistency.

With many businesses still recovering from a harsh 2020, not complying with the IRS would result in unwarranted penalties and interests.

So, be it a trucker or a trucking business, compliance is no longer a requirement – it’s a necessity. The rise in demand for compliance is directly proportionate to the ugly aftermath of noncompliance.

If you’re here, then you must also be desperately looking for a guide or some sort of help to navigate through the HVUT Form 2290 and its filing process.

So, let’s get to it.

What Is Form 2290?

Form 2290 is an IRS informational return used to figure and pay heavy vehicle tax. The IRS defines a heavy vehicle as any vehicle used for commercial or agricultural purposes weighing 55,000 pounds or more.

Tax professionals or the filer must report the vehicle information, such as the mileage utilized in a year, weight of the vehicle, vehicle identification number, and other such information.

The IRS uses the tax reports to interpret the highway utility and the tax received on highway infrastructure and development programs.

Origin Of Form 2290

Form 2290 dates back to 14^th July 1986 when the FHWA (Federal Highway Administration) published a final rule implementing the requirements of the statute – Enforcement of Heavy Vehicle Use Tax in the Federal Registrar.

Form 2290 is since used to report the maximum weight and size of the vehicles utilizing the federal highways for commercial and non-commercial purposes.

What Is The Purpose Of Form 2290?

Let’s the discuss the purpose of HVUT Form 2290.

From The Taxpayer’s Perspective

For a taxpayer operating a trucking business, Form 2290 is used to report the vehicle information to communicate to the IRS about the purpose of use, the weight of the vehicle, mileage usage, period in which the vehicle was first used, taxable constituents, and other information.

This allows the taxpayer to figure and pay the tax per the HVUT tax norms, helping with HVUT compliance.

From The Perspective Of The IRS

All the information reported in the 2290 form is used to validate its credibility to ensure the accuracy of reports. The reports are further used to analyze and interpret the federal highway usage, damage caused by the heavy vehicles, investments in federal highway development programs, and concluding the pending projects and related decisions.

Additionally, the IRS maintains the database of the existing, new, and old trucking businesses and taxpayers in the industry to evaluate trends and compliance regulations.

Who Uses Form 2290?

Form 2290 must be used by the following individuals and entities.

Truckers
Trucking partnerships
Trucking companies
Owner-operators
Agricultural transporters
Heavy-duty transporters
Internal trade transport entities
Commercial goods transport entities

Please note that vehicles other than trucks that meet the HVUT criteria are also treated as heavy vehicles by the IRS and will be taxed accordingly. Taxpayers and entities alike must participate in the voluntary compliance program and contribute their share of taxes to help enhance the federal highway infrastructure of the country.

Form 2290 Taxable Gross Weight

The IRS has set up a transparent tax computation process in order to tax a vehicle according to its taxable gross weight as follows.

Logging Vehicles

Vehicles that are used to transport forestry goods and trees to and fro from the harvest locations are called Logging Vehicles. Forestry goods and trees tend to be very heavy and logging vehicles are used for their immaculate strength and safety in transit.

A heavy load = additional pressure on the highway surface, which leads to eventual damage. Hence, Logging vehicles are taxed slightly higher than non-logging vehicles.

Exceptions For Form 2290

Certain individuals and entities are exempt from reporting with Form 2290, which are as follows.

The Federal Government
The District of Columbia
A state or local government
The American National Red Cross
A nonprofit volunteer of the Fire Department, Ambulance Association, and Rescue Squad
An Indian Tribal Government but only if the vehicle’s use involves the exercise of an essential tribal government function
A mass transportation authority created under a statute that gives it certain powers normally exercised by the state
Qualified blood collection vehicles used by qualified blood collection organizations

Form 2290 Boxes Explained

This is where the Actual 2290 Form starts for the filers.

You are required to fill all the fields that apply to you and provide the most accurate information. If you are unsure about the information you’re about to report, it is probably best to approach a tax professional or get support from our Tax Support Team here. This voluntary compliance approach will save you from being penalized for fraudulent or incorrect filings.

Name: This one can be a bit tricky. Always note that the IRS is not asking for your name. The IRS is asking the name of the business/entity on behalf of which you’re filing Form 2290. You can check if the name/TIN combination is correct by conducting a quick TIN check with the IRS. If the TIN/Name combination matches, then you can enter the name per the IRS records in this form.

EIN: Employer Identification Number is a special identification number assigned to employers and businesses. Validate your EIN before you report it in the return.

Address: Enter the operational address of your business per the IRS records. The IRS tracks your tax and compliance history by contacting the local tax authorities. When you enter the ZIP and address, the IRS will contact the authorities of the local area specified.

Check If Applicable: You can see that there are certain boxes, which you can select if they apply to you.

If you are amending a previous 2290 return, then you can select the ‘Amended Return’ box.
If you are filing this return to correct an incorrect VIN previously reported, then select the ‘VIN Correction’ box.
If the operational address of your business has changed, then amend your business address by selecting the ‘Address Change’ box.

If this is your final 2290 filing; if you no longer own a taxable heavy vehicle or wound up your business, then you must select the ‘Final Return’ box.

Part I Of HVUT Form 2290

Enter the year in which the vehicle was first used by you or your workers for commercial purposes. For example, if the period in which you first used the vehicle was in July 2020, then enter 202007 in the first line of the right column.
Calculate the total 2290 you need to pay for the current filing period and enter the final amount in the 2^nd line of the right column.
If your vehicle was subject to an additional tax liability for increased weight in the filing period, then the additional tax amount imposed on your vehicle must be entered in line 3 of the right column.
Now calculate the sum of line 2 and 3 and enter the final tax amount in line 4 of the right column
If you have overpaid your taxes, then you have a tax credit. Enter the tax credit amount in line 5 of the right column.
Now, deduct the amount entered in line 5 from line 4, and enter the remainder amount here. This is the tax amount that you owe.

After this, you can select the method by which you plan to pay the tax you owe.

Part II Of Form 2290: Statement In Support Of Suspension

7) Declare whether the suspended vehicles that you have used on public highways are for agricultural or regular use.

8.A) Declare whether the suspended vehicles were subject to tax in the previous tax year. For 2020-2021, the previous filing year is 2019-2020. Check if your suspended vehicles were taxed in the 2019-2020 tax year.

8.B) Enter the vehicle identification numbers of the vehicles that were not subject to tax in the 2019-2020 tax year.

9) Declare the ownership transfer of suspended vehicles that were not subject to tax in 2019-2020 by entering the vehicle identification numbers, name(s) of the vehicle owner(s), and the date of ownership transfer.

Third-Party Designee: If you want another individual to be involved to discuss the details entered in the return with the IRS, then select the box in this section and furnish the Designee’s name, Personal Identification Number of the designee, and their phone number. If not, select ‘No’ and leave this section blank.

Sign Here: The taxpayer or the preparer has to make their declarations and furnish the signature to confirm that the information reported in the form is valid.

Paid Preparer Use Only: If you have hired a tax preparer, then he/she must provide the required information and provide their signature in this section.

Tax Computation: Form 2290

Logging Vehicles are vehicles that are used for transporting forestry goods and trees. Vehicles Except Logging are vehicles that are used for transporting products not related to forestry.

Heavy vehicles used for commercial transport are considered Vehicles Except Logging in the HVUT tax lingo.

Enter the number of vehicles in each of the columns as applicable to your business and calculate the tax.

For example, if you own 1 vehicle that weighs 55,000 pounds and another vehicle that weighs 65,000 pounds. Just type the number of vehicles (not the tax amount) in columns 3(a) and 3(b).

Now, calculate the tax by multiplying Column 1 or Column 2 with Column 3.

Enter the total amount in the last box of Column 4.

Schedule 1 Of Form 2290

There are 2 copies of Schedule 1 in every 2290 form. You must fill, complete and file both the forms to the IRS. However, only one of the copies will be stamped by the IRS and sent back to you as Proof Of Payment. You must document Schedule 1 for future use and reference.

Box-Wise Instructions For 2290 Schedule-1

Enter your business name in the ‘Name’ box
Enter the operational business address with the zip code
Enter the EIN assigned to you or your business (must be in consensus with the IRS records)
Enter the period in which the reportable vehicles were first used.

Enter the vehicle identification number and the category of each taxable vehicle in the Vehicles You Are Reporting box.

Summary Of Reported Vehicles

Enter the total number of vehicles you’re reporting for the current filing period in Row A
Enter the total number of vehicles in Category W on which the tax is suspended in Row B
Now, deduct the total number of Category W vehicles from the total number of vehicles reported and enter the final number in Row C.

For example, if you have reported a total of 9 vehicles, and only 1 vehicle is suspended from the tax liability (Category-W Vehicles), then the total number to be entered on Row ‘C’ would be ‘8’.

How Do I Fill Out Form 2290?

You can type the information into an electronic version of the form and print it out to mail by paper. Alternatively, you can e-File with minimal effort. If you are using a smart e-Filing tool like EZ2290 for your HVUT filings, then you can complete the entire process of completing and eFiling in less than 15 minutes.

The most important thing here is to have all the required information by your side (regardless of the filing method you choose). It will fasten up your filing process and minimize errors in reporting.

How Do I File Form 2290?

You can file Form 2290 by paper or through electronic filing methods. While traditional paper filing takes more time to complete and process, the electronic filing comes with several automated advantages, which fasten up your e-Filing process.

Easily e-File Form 2290 Online With EZ2290

EZ2290 brings to you the smoothest 2290 e-filing experience. Receive the IRS-stamped Schedule-1 in just 4 easy steps. Further, our Smart Tax Calculator gives you an approximate estimate of the total tax you owe.

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Enter Business & Vehicle Information

Enter the required business and vehicle information to calculate tax and report.

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Due Dates For Filing Form 2290

Due date for filing Form 2290 for the tax year 2021-2022.

For Tax Year 2020-2021

Truckers and trucking businesses must be filed the IRS Form 2290 for Heavy Vehicle Use Taxes (HVUT) every year by August 31st for the current tax period for heavy highway vehicles begin on July 1, 2021, and ends on June 30, 2022.

For Previous Tax Years

Use the following table to determine the due date for vehicles purchased and used in the current and previous filing periods.

If The Vehicle Is First Used During This Period	File Form 2290 And Make Your Payment By	Enter This Date On Form 2290, Line 1**
July	August 31	YYYY07
August	September 30	YYYY08
September	October 31	YYYY09
October	November 30	YYYY10
November	December 31	YYYY11
December	January 31	YYYY12
January	Last day of February	YYYY01
February	March 31	YYYY02
March	April 30	YYYY03
April	May 31	YYYY04
May	June 30	YYYY05
June	July 31	YYYY06

IRS Form 2290 Schedule 1

Schedule-1 of Form 2290 is proof of payment of the HVUT tax. This document is issued by the IRS with the official acceptance stamp. Schedule-1 must be documented and can be used as evidence for payment proof when amending returns. Additionally, Schedule-1 also comes in handy when you want to request suspension of tax for a vehicle.

What Is Form 2290 Amendment?

It is important to note that Form 2290 Amendment is not a separate form. You can report the amendments you want to make through Form 2290 by selecting the “Amended Returns” box. You can only file an amendment for previous returns.

You can file an amendment for your previous returns in the following scenarios.

Increase In The Taxable Gross Weight Of The Vehicle

If the weight of your vehicle increases during a tax year, you must file an amendment to communicate to the IRS about the change in the vehicle weight. Increased vehicle weight = Increased tax liability.

Suspended Vehicles Exceeding The Mileage Use Limit

Regular heavy vehicles are limited to use 5000 miles (7500 miles for agricultural vehicles) in a tax year. If the vehicle exceeds this mileage use limit, then the same must be communicated to the IRS through 2290 amendment.

VIN Correction

If you have reported an incorrect VIN in the previous returns, then the 2290 amendment must be used to correct the VIN. An incorrect VIN may increase the risk of file rejections citing noncompliance.

In Conclusion

The IRS is strict about HVUT compliance since HVUT is one of most important sources of generating revenue for the state. Complying with these regulations would allow the businesses to maintain tax transparency and enjoy the perks of being a compliant business, while non-compliant businesses will have to look forward to a taxing future.

While the traditional paper filing method is time taking and requires a professional by your side, smart e-Filing platforms like EZ2290 are enabling businesses to comply easily and e-File for a large number of vehicles in a few minutes.

Convenience is the only way forward for trucking businesses with large fleets that want to comply.

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