Truck Owners IRS Form 2290 - John R. Dundon II, Enrolled Agent
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Truck Owners IRS Form 2290

Truck Owners IRS Form 2290

IRS Form 2290, Heavy Highway Vehicle Use Tax Facts

  • There is a cost associated with filing Form 2290, electronically. Taxpayers will incur the cost of IRS approved transmitter/software provider’s required service fees.

  • There are differences in the processing of paper returns verses electronically filed returns. Paper returns are processed manually. If a paper return is filed containing duplicate vehicle identification numbers (VINs), manual procedures make it easy to identify and correct the error. Paper returns can be filed multiple times and are generally accepted. Paper filers will receive a hard copy stamped Schedule 1. Electronically filed returns can be submitted more than once. However, if the second return is filed for the same EIN and tax period, listing the same VIN number and category shown in the first position of the Schedule1, it will be rejected. This is to ensure taxes are only paid once on each vehicle. Electronically submitted returns cannot be corrected through additional electronic filing. You must submit a paper copy of the electronic return in order to make corrections to the VINs. Electronic filers will receive an electronic version of the Schedule 1 containing a watermark of the e-file logo in the background.

  • Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current tax period. The current period begins July 1 and ends June 30 of the following year. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart on Page 3 of the Form 2290 Instructions, “When To File”).

  • You may file as many Form 2290s as you like. However, consolidating as many affected VINs as is possible (for the same tax period) on one return will save you money on electronic filing fees, minimize errors, and ensure accurate calculations.

  • If you e-file Form 2290 listing vehicles you currently own on the Schedule 1, then subsequently purchase a new vehicle, file a new Form 2290 listing only the new vehicles. You may file that Form 2290 anytime between the first and last day of the month following the first date the vehicle is used on public highways.

  • If you make a mistake on an e-filed return that has been accepted by the IRS, you will need to make corrections via a paper Form 2290. There is no provision for making corrections electronically.

  • If your return is rejected as a duplicate, check to make sure the VINs listed are correct and not duplications from a previous filing. If you made an error, correct it and resubmit the return.

  • If you are trying to submit corrections to VINs listed on a previously filed and accepted return, you will need to file a paper return and indicate “amended”. If the new VIN is totally different from what was listed on the original return/Schedule 1, you must explain why the VIN you are including is different.

  • The only corrections that can be made electronically are those submitted to correct the weight or mileage category.

  • When filing Form 2290 include only those VINs representing vehicles not included on a previously filed Form 2290. Double check your form to ensure the category and tax period (as shown in the chart on Page 3 of the Form 2290 Instructions, “When To File”) are reflected correctly.



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