Form 2290 (Heavy Highway Vehicle Use Tax or HVUT)

Who must file:

You must file Form 2290 and Schedule 1 for the tax period beginning July 1 and ending June 30 if a taxable highway motor vehicle is registered or required to be registered in your name under State, Canadian or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000# or more.  

When to file for new operations or purchases:

Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period July 1 –June30.  The Form 2290 must be filed by the last day of the month following the month of first use. 

Example:  John uses a taxable vehicle on July 1 John must file Form 2290 by August 31, for the period beginning July 1, through June 30.

Example, continued. John purchases a new taxable vehicle on January 3. The vehicle is required to be registered in his name. The vehicle is first used in January. John must file another Form 2290 reporting the new vehicle by February 28, for the period beginning July 1 through June 30.

Please keep in mind that if you mail the payment in, it may possibly take the IRS 4-6 weeks to return your stamped receipt to you. Your stamped receipt is needed to obtain new plates or renew your base plates for your truck. However, you can make the payment at any IRS office in person and walk out with your paid receipt.  To find an IRS offices in your area visit http://www.irs.gov/localcontacts/index.html and click on the state.

You should obtain a Employer Identification Number (EIN) to use for your 2290 filing. If you don’t remember your EIN# or if you are not sure if the number is still good,  you can call the Form 2290 help line at 1-866-699-4096 and the IRS will look it up for you.

If you are new to the business, and you don’t have an EIN#, you can apply for one on-line at www.IRS.gov and  click on Businesses, then click on Employer Identification Numbers (it’s on the left hand side of the page under “Topics”) for more information.  To order by phone call, 1-800-829-4933.

The Business Services Dept at OOIDA  can process your 2290 electronically and have your efiled receipt back to you usually within 48 hours.  Contact us for additional information at 800-444-5791.

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