FAQ

Frequently Asked Questions

Form 2290 is used to file tax for Heavy Highway Vehicles.

E-filing is transmitting Business Tax Returns to the IRS through the internet. Electronic filing is the safest, most secure and private way to send your tax return to the IRS. Once you file your return, you will an electronic acknowledgement that the IRS has accepted your return for processing. Once the IRS accepts your return, your stamped schedule 1 will be emailed to you. It will have the list of vehicles for which you have filed the return. The Schedule 1 can be used as proof of payment when registering your vehicle(s) with the IRS. If there is any error in the data provided by you, then your return may be rejected. In this case, you will not receive your Schedule 1.

All individuals, Limited Liability Companies (LLC), Corporations, Partnerships, or any other organization such as a non-profit, charitable, educational, etc., must file the tax.

The Owner is liable to pay the tax if a taxable vehicle is registered in the name of 2 persons. This rule also applies to dual registration of a leased vehicle.

The current owner is also liable for the total tax for the entire tax period to the extent not paid by the previous owner. The current owner has to file Form 2290 and pay the tax by the last day of the month following the month the notification is received from IRS that the tax has not been paid by the previous owner.

Logging vehicles are registered highway motor vehicles that are used exclusively in the transportation of harvested forest products.

Highway motor vehicles that have a Taxable Gross weight of 55000 pounds or more are taxable.

Highway Motor Vehicles are self-propelled vehicles designed to carry loads over public highways, whether or not also designed to perform other functions.

A Public Highway is any road in the United States that is not a Private Roadway. This includes federal, state, county and city roads.

Vehicles such as specially designed mobile machinery for non-transportation functions, vehicles specially designed for off-highway transportation, non-transportation trailers and semi-trailers are not considered as highway motor vehicles.

Before the due date of the return, you may request an extension of time to file your return by writing to the Internal Revenue Service Center, Cincinnati, OH 45999-0031. The letter must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file does not extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.

The law provides penalties for failing to file returns or pay tax when due. There are also penalties for filing false or fraudulent returns. These penalties are in addition to the interest charge on late payments. The penalty for filing a return late or paying the tax late will not be imposed if you can show reasonable cause for not filing (or paying) on time. If you file after the due date (including extensions), attach an explanation to the return to show reasonable cause.

The law provides penalties for failing to file returns or pay tax when due. There are also penalties for filing false or fraudulent returns. The penalty for filing a return late or paying the tax late will not be imposed if you can show reasonable cause for not filing (or paying) on time. If you file after the due date (including extensions), attach an explanation to the return to show reasonable cause.

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number and is used to identify a business entity. Generally, a business needs an EIN. An Employer Identification Number is a 9 digit number assigned by the IRS to filers of Form 2290. You must have an EIN to e-file 2290 and it must be at least 2 weeks old.

The Vehicle Identification Number (VIN) is a distinctive number assigned to a vehicle to identify it for changing title, vehicle registration and other functions. It contains 17 digits of alphanumeric characters.

Taxable gross weight of a vehicle is actual unloaded weight of vehicle fully equipped for service. It is the weight of maximum load carried on a vehicle.

I have verified my business name and EIN and I still received the IRS rejection error “Database Validation Error”, what should I do? If you have obtained EIN less than 4 weeks ago then IRS e-file will get rejected. You must wait 4 weeks before. Change to: If you have obtained an EIN less than 2 weeks ago, your 2290 return will get rejected. You must wait 2 weeks before you resubmit your return.

You can make a Final return if you no longer have vehicles to report on. Also write to the IRS so that the IRS will stop mailing the package 2290 to you.

A 5 digit pin serves as an electronic signature for your 2290 tax filing. You can choose any random set of 5 digit numbers (no letters or symbols) that the IRS will use to verify a company official they can speak with over the phone, should you have any questions.

A credit for tax paid for the vehicles that were destroyed, stolen, or sold before June 1, can be claimed on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849.

A vehicle is destroyed when it is damaged by accident or other casualty to such an extent that it is not economical to rebuild.

A suspended vehicle is a registered highway motor vehicle which has been used for 5000 miles or less on public highways within the 12 month filing period. Once a suspended vehicle exceeds the mileage use limit, the tax becomes due.

Mileage Use Limit is the total mileage for which a vehicle is used during a period regardless of the number of owners.

An Agricultural Vehicle is a registered highway motor vehicle that is primarily used for farming purposes which includes transporting any farm commodity to or from a farm or used directly for agricultural production.

A Payment voucher will help the IRS to process your payment more accurately and efficiently. If you have your Form 2290 prepared by a third party, provide this payment voucher to the return preparer.

Use Form 2290 to: - Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more. - Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period - Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category. - Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period. - Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).

The following are the categories for which the amendments can be done: - Change in VIN correction - Change in Mileage Use limit - Increase in Taxable Gross Weight

A vehicle can be amended for a change in mileage use limit when the mileage limit of the suspended vehicle exceeds 5,000 miles (7,500 miles for agricultural vehicle) and the tax becomes due from that reported on the previous Form 2290.

Yes. If you already paid the tax on a vehicle you used for less than 5,000 miles, you can claim a credit on the first Form 2290 you file for the next tax period. Alternatively, you can claim a refund of the tax paid on Form 8849, Schedule 6, Other Claims. However, a credit or claim for this refund cannot be filed until the next tax period. A credit, lower tax, exemption or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of a vehicle.

A privately purchased used vehicle is bought from another owner who has already paid the 2290 Heavy Vehicle Use Taxes for the month of sale. The buyer is not responsible for paying the taxes for that month.

For filing your return you need to register with us.

Spend just a few minutes and share information with us to file your return.

Yes, you can come back and e- file your return.

We support as much as it has been allowed by IRS. IRS recommends that for businesses that own more than 25 vehicles to file electronically.

E-filing a truck tax excise form with E2290S.com is an easy process. A few simple steps and you have your form 2290 Schedule 1 within minutes. We believe in complete customer assistance and to make it much easier for you, we provide 2290 instructions for the e-filing process to both our fleet owners and tax professionals.

REGISTER: Register: The first step to begin e-filing is to register with us at no cost. Once done, login with your registered ID and decide whether you want to do the filing yourself or use our full service option.

BUSINESS INFORMATION: If you would like to do HVUT filing yourself, all you need is your business information, EIN number and individual VINs for vehicles you plan to e file for. For large fleet owners or those who don't have time to individually report each vehicle, no need to worry. We make the task very simple.

SECURE FILING: Our filing process supports taxable and suspended vehicles, form 2290 amendments and more. We also provide credit return on stolen, lost, or destroyed vehicles so that you are not at a loss. Just follow a few simple instructions and be done in minutes.

SCHEDULE 1:Finally, once you have submitted your Form 2290, you will receive your Schedule 1 within minutes. You will be notified about your Schedule 1 via email. If for any reason your truck tax filing is rejected, no need to worry. We will assist you in finding out why the IRS rejected your return and help re-file it, free of charge. For any further assistance, our support team is always here for you. You can either call or chat live with us and we will be more than happy to assist you.

Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period. The current period begins on July 1, 2022, and ends on June 30, 2023. Form 2290 must be filed by the last day of the month following the month of first use. The filing rules apply whether you are paying the tax or reporting suspension of the tax.