Frequently Asked Questions About E-Fililng Your Form 2290

Q:  Who is required to file Form 2290 and pay Heavy Highway Vehicle Use Tax?

A:  Anyone who registers a heavy highway vehicle in their name with a gross weight of 55,000 pounds or more must file Form 2290 and pay the tax.  Typically, owners of vans, pickup trucks, panel trucks and similar trucks are not required to file Form 2290 or pay tax on these smaller trucks.  Trucks that are used for 5,000 miles or less (7,500 for farm trucks) are also excluded from this tax.

Q:  Why do I need an Employer Identification Number (EIN) to file?

A:  The IRS needs to have a system for protecting your privacy and making sure they know the identity of the filers. They use a combination of your EIN and name as a unique identifier for each taxpayer. On an e-filed return, if a taxpayer's unique ID doesn't match the records, e-file rejects the return.

Q:  How will I know the IRS has received my return?

A:  After the IRS accepts your return, you will receive an e-mail notification. You will also have access to an electronic version of the Schedule 1 containing a watermark of the e-file logo in the background. The Schedule 1 can be printed from your own computer.

Q:  How do I make corrections to my e-filed return?

A:  You can e-file a correction to weight and/or mileage. However, if you make another type of error on your e-filed and accepted return, you will need to make corrections on a paper Form 2290 and mail it to the address shown in the Form 2290 instructions.

Q:  When I submitted my Form 2290 electronically, I received an online duplicate filing error. Why did this happen?

A:  When you submitted your return, the system detected that you had already filed a return under the same EIN, for the same tax period, for the same vehicle(s) and/or the same VIN category. Check your return to make sure you are reporting new vehicles only and that the other information you input is correct.

Q:   If I buy another truck after I have e-filed my 2290 for the current tax period, should I e-file my original 2290 again and simply add the new vehicle to the Schedule 1?

A:   No. If you e-file your 2290 and list the vehicles you own on the Schedule 1, then subsequently buy one or more additional trucks, you must file a new Form 2290 listing for only the new vehicles. You may e-file that 2290 any time before the last day of the month following the month the new vehicle was first used on public highways.

Q:  When are my Form 2290 taxes due?

A:  The annual taxable period begins on July 1 of the current year and ends on June 30 of the following year. For vehicles that are in use at the beginning of the tax period, your 2290 filing deadline is August 31. Taxes on the full tax period must be filed and paid in advance.  Look for the updated 2290 for the period July 1, 2012 to June 30, 2013 soon.

The due date for a partial period return depends on the month you first use your vehicle. If you place an additional taxable truck on the road during any month other than July, you are liable for 2290 taxes on it, but only for the months during which it was in service. You must file Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways.

If you have any questions, please contact one of our transportation specialists.