Common Questions

A 2290 Form is the Heavy Highway Vehicle Use Tax (HHVUT). It must be filed and paid annually for every truck that drives on public highways and weighs over 55,000 lbs. Once you file your 2290 Form, a Stamped Schedule 1 will be provided to you through this website as your receipt for this Heavy Highway Vehicle Use Tax. A physical copy is required to register your vehicles each year. We will keep a copy of the Schedule 1 for the current year available on your account so you can always have access to it.

The 2290 Form is due annually between July 1 and August 31.

Both the tax return and the Heavy Highway Vehicle Use Tax must be paid by the due date in order to avoid penalties and interest. This tax must also be paid anytime a new vehicle is added to your fleet for the remainder of that year. In this case the tax is due by the end of the month following the date the vehicle is first used on the public highways. Read our Date of First Use Article for more details about picking the right date

We recommend that you e-file your 2290 Form a minimum of five business days before the filing deadline. Watch our video to learn more

The cost of e-filing your 2290 depends on whether you're an individual tax payer, or a Paid Preparer

Individual Tax Payer Prices For an individual tax payer-an owner operator or company with multiple trucks but a single EIN-fees are based on the number of trucks in the fleet:

24 vehicles or less: $39.99 25 Vehicles or more: $69.99

Paid Preparers: We offer a different service to paid paid preparers , who file taxes for multiple companies. If you fall into this category, we offer an annual subscription for multiple EINs (Employer ID Number). You can submit as many e-files as you need, at a cost of $30.00 per filing. This offers paid providers the flexibility they need, as their client list may fluctuate from year to year.

Fleet Managers: Fleet Managers work for the company they are filing for, but need to file for many EINs. It could be that fleet managers are helping the company owner operators, or that the company has many divisions.

Need More Information For more information on our pricing schedule, check out our Heavy Highway Vehicle Use Tax filing fees. If you need help deciding which service is right for you, or if you have any questions at all, give us a call at (909) 596-0050. Our hours of operation are from 7:00 am to 5:00 pm Pacific Time. We return all messages promptly.

Getting a copy of your Stamped Schedule 1 is very important. If you e-file, it is easy! You can simply login to your account, visit your Schedule 1 Status page, and print or save as many copies as you need.

If you paper filed, it can take longer to get a new copy of your Stamped Schedule 1. You can send this fax coversheet to make your request. The IRS will usually fax you a new stamped copy within three business days of receiving your complete fax request.

Be sure to fill out the cover sheet completely, and have it signed by an officer of the company. Also include the Schedule 1 for the correct tax year with all your VIN's already listed on the form. A list of past year 2290 Forms can be found here.

The IRS no longer accepts Social Security Numbers to file the 2290 Form electronically. However, you can e-file file with an IRS issued EIN. The employer identification number is the only number that is now accepted by the IRS to file an electronic return.

How to apply for an EIN It is easy and free to apply for a EIN. Visit IRS Website Click on "APPLY ONLINE NOW" Click "Begin Application" Follow instructions on all 6 steps! And just like that the IRS issues you and EIN. However, it takes two weeks for your new EIN to become active in all IRS systems. You must wait the two weeks before you can file an electronic return. If you need help or have any questions please don't hesitate to call at (909) 596-0050.

The 5 digit PIN is any 5 digit number of your choice. We recommend people use their zip code because it's easy to remember.

This PIN is your digital signature. If you need to speak with the IRS about your 2290 Form, you will be required to provide your 5 digit PIN before they release your private taxpayer information.

Check back here often - this PIN is one of many things that may be changing in the coming tax seasons.

The Stamped Schedule 1 is a receipt for Heavy Highway Vehicle Use Tax. Whether you e-file or paper file your 2290 Form, this receipt is required for DMV Registration.

When you e-file the stamp looks a little bit different then the rubber stamp on a paper form. There are some small changes in the look of the form from year to year.

There are three methods available to pay your Heavy Highway Vehicle Use Tax. But at this time, the IRS does NOT accept Credit Cards or payment plans for the payment of this tax.

Three IRS Tax Payment Options You simply choose the one that's the best for you on Step 4. Learn more about how to pay Form 2290 online

Electronic Federal Tax Payment System

EFTPS is a government website that allows you to schedule almost any federal tax payment online or over the phone. You can use this account to pay your 2290 Form taxes. To register for EFTPS visit or call 800-555-8778

A logging vehicle used exclusively to transport lumber and other forestry goods to and from harvest locations. Logging vehicles are taxed at a different rate from other heavy highway vehicles, so it's vital to identify whether or not your vehicle falls into this category.

Vehicle Classifications and the Forestry Industry The key in determining if your truck counts as forestry vehicle is exclusively. A vehicle qualifies as a logging vehicle during a specific tax period if:

It exclusively transports products harvested from a forest. It exclusively transports forestry products to and from different points within a forest.

Or:

The vehicle is registered as a highway vehicle used to transport harvested forest products, under the laws of the state in which the work is undertaken. If any of these situations applies to your vehicle, you must select "Yes" in Step 2 of our online 2290 form submission. Select "No" if the vehicle does not match any of these descriptions.

It's a common misconception that forestry vehicles bear special tags or license plates identifying themselves as such. In fact, no such identification is required for the vehicle to be considered a logging vehicle. You should, however, keep records proving that the vehicle is used to exclusively transport forestry products, in case of a tax audit.

Unsure on how to classify your vehicle for the Heavy Highway Vehicle Use Tax? Give us a call at (909) 596-0050 and we'll be happy to help you make the right decision. For further information on how logging use affects your 2290 form, click the video on this page.

You don't need to pay the Heavy Highway Vehicle Use Tax (HHVUT) if a vehicle's expected mileage is less than the minimum required for the tax. In such cases, you designate the truck as a suspended vehicle when submitting your 2290 form.

Defining a Suspended Vehicle You can suspend the HHVUT for a vehicle if you expect to log no more than 5,000 miles of highway use. For agricultural vehicles, the limit is no more than 7,500 miles. As long as you don't exceed these limits, you don't have to pay the HHVUT.

Exceeding Suspension Limits As soon as you drive a mile over those limits, your truck is no longer considered suspended, and you have to pay the tax. You have until the last day of the month the mileage was exceeded to file to pay the HHVUT. The tax may be prorated based on the first month that the vehicle operated on public highways during the tax period.

Suspensions and Audits If you choose to suspend a vehicle, be sure to keep meticulous records of the vehicle's mileage and use. Should the IRS choose to audit you, they'll want proof that the vehicle didn't exceed its mileage limit. Failure to provide such proof can lead to costly fines. You can learn more about audits and suspended vehicles at our blog.

Check out the video on this page for help determining if you can suspend a vehicle. If you need more assistance, call our help line at (909) 596-0050. One of our family-based staff will be happy to answer any of your 2290 form questions.

If you file and pay taxes on a fleet of twenty-five vehicles or more, we recommend using our 2290 calculator.

The 2290 calculator is an easy-to-use Excel spreadsheet designed to make submitting 2290 forms for large fleets as simple as possible. We call the spreadsheet a calculator because it totals your Heavy Highway Vehicle Use Tax every time you add a truck to the spreadsheet or edit a truck's information. You can watch your tax liability change as you work!

To access the calculator, register for an account at 2290Tax.com and download a free copy to your computer. Open the file and fill in each truck's information in the fields provided. Save the edited spreadsheet and log back into your 2290Tax account.

Now all you need to do is upload the spreadsheet to your account, and the information will be automatically added to your 2290 form. You can review and edit the information within the account. Once you're ready, submitting your fleet's taxes to the IRS is as easy as clicking the Submit button.

To find out more about the 2290 calculator, watch the two videos on this page. The first shows how to download the spreadsheet and enter data into the calculator. The second shows how to upload the spreadsheet into your account, review data, and submit the final forms to the IRS.

Using the calculator makes life easier for both large fleet owners and paid 2290 providers. Best of all, you can save your spreadsheet and simply update fleet information for future tax years!

Mistakes happen to everyone, especially when you're dealing with seventeen-digit Vehicle Identification Numbers. One small typo and you've just submitted a 2290 IRS form with an incorrect VIN.

At 2290Tax.com, we understand such mistakes happen all the time. That's why we offer our free VIN correction service. Just follow the instructions below to resubmit your 2290 form with a corrected VIN.

Login to your account and start a new online return. Mark Step 1 as an Amendment. Select ''Correcting a VIN'' as the reason for the amendment.

Enter only the VIN you need to correct on Step 2. Do not list the incorrect VIN, or any other VINs you filed on the original 2290 IRS form.

Step 3 asks for the correct VIN. At this point you can also upload pdf documents containing proof of the correct VIN, or the reason for your correction. This isn't required, but is a good idea if the correct VIN is very different from the incorrect number.

Step 4 will not collect IRS payment information because you already paid your taxes-this is just a correction. Your paper form form Step 5 will also show a tax amount. Just remember this amount is not due because you already paid.

Finish your VIN correction on Step 6. It's free, and no credit card information is collected.

The IRS considers a VIN correction to be a difference of two incorrect characters in your VIN or less. If you make a correction on a 2290 IRS form for a three character mistake or more, expect the IRS to send a notice asking for clarification.

Just call us when you receive the notice, and we'll help you clean up the misunderstanding. IRS notices are now sent automatically by computer; resolving issues is as easy as making a quick phone call. Need help correcting a VIN? Call us as (909) 596-0050.

If your vehicle's operating weight increases after you submit your taxes, you need to fill out another 2290 form to reflect your Total Gross Weight Increase, or TGWI, and pay any resulting taxes. Fortunately, changing a vehicle's operating weight is an easy process with the 2290Tax e-filing system.

Amending Your TGWI To file an operating weight amendment, log into your account and click the ''E-file Your Taxes Online'' Button. Most of Step 1 will already be filled out with the information from your previous 2290 submission.

The form asks if the new 2290 is an amendment. Enter ''Yes,'' and enter the month the vehicle's operating weight increased. Choose ''Changing the Vehicle Weight'' as the reason for the amendment. Click ''Save and Continue.''

In step two, go straight to the ''Save and continue'' button. You don't need to make any changes on this page.

The last questions on Step 3 asks for the Vehicle's total gross weight. Enter the VIN, the month the weight increased, the old weight, and the new weight. The site will calculate any extra tax for your TGWI.

In step 4 you'll be asked how you want to pay for your taxes. You get one last chance to review the information in Step 5, after which you can submit the amended 2290 and your payment. It's that easy!

If you have any questions about submitting a TGWI, call us at (909) 596-0050 between 7:00 am and 5:00 pm Pacific Time. We'll talk you through the process.

Credits can be claimed in most situations when adding and deleting a vehicle. The credit would be applied to the new vehicle you are adding to replace the deleted vehicle.

Claiming a Credit The IRS only recognizes three situations in which a truck owner can claim a credit on the 2290 form:

• The deleted vehicle was sold or traded during the tax period.
• The deleted vehicle was stolen or destroyed during the tax period.
• At the end of the tax year, the vehicle didn't exceed its mileage limit.

Claiming Credit and e-Filing

If you qualify for a credit, you'll enter the information on step 3 of our e-filing process: Suspensions and Credits. The third black bar on the Suspensions and Credits page says ''Request for Credit.'' Choose ''Yes.'' Now enter the vehicle's VIN, operating weight, and the reason you're claiming the credit. The system will automatically apply your credit to the final amount of taxes you owe. Click ''Save and Continue'' and complete your 2290 IRS e-filing as you usually would.

Applying credits during the e-filing process avoids the annoyance of paying the pre-credit tax amount and then waiting for a credit reimbursement check to show up in the mail. It's a faster and more efficient use of your time and your money.

Got questions about claiming credits or the 2290 form in general? Call us at (909) 596-0050. We make e-filing your 2290 as easy as possible!

The Date of First Use question is a big one. There's the question of what the Date of First Use means, especially when you've owned your truck for a long time. And then there's the question of what the right Date of First Use is.

When you've owned a truck for a long time, and you drive it every month then you're date of first use is probably July of each tax year.

When you get a NEW truck (or at least a new-to-you truck) the date you first start driving or using the truck becomes very important. Taxes are prorated when a new-to-you vehicle isn't put into use in July.

Read our article here for full details.

Third Party Designee gives someone other then the taxpayer permission to speak to the IRS about this specific form.

It doesn't matter what your relationship to the taxpayer is, the IRS will only speak to the taxpayer unless you have a 3rd Party Designee or a power of attorney. Husbands and wives, sons and daughters, agents and friends - none of them can speak to the IRS without proving they have the permission of the person who has their name on the Form 2290.

Here at 2290Tax, we highly recommend that if you are helping someone file their Forms, you put yourself in as 3rd Party Designee. It's easy! All you need is a first and last name, phone number, and any 5 digit Pin of your choosing.