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Questions and answers often asked.
Who is required to file Form 2290 and pay Heavy Highway Vehicle Use Tax?
Anyone who registers a heavy highway motor 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.
Who is required to e-file Form 2290?
We encourage all 2290 filers to e-file. If you are reporting 25 or more heavy highway motor vehicles for any taxable period, you are required to e-file through an IRS-approved software provider.
Although you will have to pay a small service fee to your software provider or e-file transmitter, e-file offers many advantages. Electronic filing improves tax processing and saves you personal resources, including time and postage.
Why do I need an Employer Identification Number to e-file?
We need to have a system for protecting your privacy and making sure we know the identity of our filers. We use a combination of your EIN and your name as a unique identifier for each taxpayer.
My return was rejected by the Internal Revenue Service because the name control is not valid. What is my name control?
Your name control is assigned at the time the IRS approves your application for an Employer Identification Number. The name control consists of up to four alpha or numeric characters. Before the IRS can validate your electronically filed return, you must provide your name control and it must match what the IRS has in their records.
How do I determine my name control?
When you applied for your EIN you provided the name of your business, which is used to assign your name control and will remain so unless you request a name change. If you did not use a business name and instead used your individual name, your name control will be the first four letters of your last name.
If you applied for your EIN using a business name, the name control is assigned from the first four characters of your business name. There are some special rules. The ampersand (&) and hyphen (-) are the only special characters allowed in the name control. The name control can have fewer, but no more than four characters.
Spaces or blanks are not part of a name control. For example, the name control for Joe Doe Trucking is JOED. The word ”The” at the beginning of your business name is not used in your name control.
For example, The Jane Doe Trucking Company would have a name control of JANE. Blanks may be present only at the end of the name control. Do not include “dba” as part of the name control.
To help determine the name control for Hispanic, Asian and other ethnic surnames, see the Exhibits at the end of Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters (PDF).
Can I still file my return electronically if I just received my EIN?
Yes, you may file your return electronically. However, you should wait two weeks from the date your EIN was assigned to allow your name control to be established in the IRS computer system.
Your return will be rejected if you try to file your return electronically before your EIN is fully established.
Where can I find an approved e-file provider?
You can find an approved provider for Form 2290 on the 2290 e-file partner’s page. We list approved providers for Form 8849, claim for Refund of Excise Taxes on the 8849 e-file partner’s page. Note: We do not endorse any particular providers and cannot make recommendations.
All listed transmitters and software providers are approved to submit returns to the IRS electronically. Expect transmitters and software providers to charge a small service fee for e-filing your return.
When are my Form 2290 taxes due?
Generally, 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.
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.
You can find out when Forms 2290 are supposed to be filed in the table below, When Your Taxes Are Due.
These due date rules apply whether you are paying the tax or reporting the suspension of tax. It is important to file and pay all your 2290 taxes on time to avoid paying interest and penalties.
