The IRS Tax Form 2290 to report the heavy highway vehicle use taxes can be prepared online using Tax2290.com an IRS Authorized E-file service provider (since 2007), the first ever website authorized by IRS for tax 2290 e-filing. Top rated, less expensive, market leader and truckers first choice for 2290 electronic filing.
Truckers, owner operators and heavy haulers need to report vehicle use tax Form 2290 on vehicles put to use on public highways. IRS Form 2290 is used to report and pay Heavy Vehicle Use Tax, or HVUT. You must file Form 2290 with Schedule 1 annually if a taxable highway motor vehicle, in this case any heavy vehicle weighing 55,000 lbs or more.
Pro-rated 2290 tax reporting
For vehicles used in July since the beginning of new tax year July 2018 – June 2019, August 31 i the deadline. Taxes are calculated and paid in full using IRS Tax Form 2290. However for vehicles first used in a public highway other than in July, the 2290 HVUT is prorated and paid accordingly.
For vehicles first using in August 2018, then the 2290 taxes are due by September last. This year September 31 falls on a weekend, so the deadline is extended to the next business day that is October 1. 2290 HVUT returns has to be prorated and filed by the due date.
Electronic Filing for Pro-rated 2290
Now you can electronically file, or e-file, your heavy vehicle use tax Form 2290 for vehicles over 55,000 pounds. If you have more than 25 vehicles at this weight, e-filing is required by the IRS. If your vehicle is operated well within the mileage use limit of 5,000 miles (7,500 miles for agriculture vehicles), you can electronically prepare and report tax suspension on these vehicles. Tax 2290 amendments on increase in taxable gross weight, low mileage vehicle exceeds mileage use limit can also be filed electronically. When you have claims on sold/traded or transferred vehicles, destroyed or stolen vehicles you can claim a refund online using IRS Tax Form 8849, Schedule-6 returns.
Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the tax period. The current period begins July 1, and ends June 30, as stated above. Form 2290 must be filed by the last day of the month following the month of first use. Note. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. If you first use multiple vehicles in more than one month, then a separate Form 2290 must be filed for each month by adding the VIN# of each reporting vehicle. The filing rules apply whether you are paying the tax or reporting suspension of the tax.
For heavy vehicles used in August for the first time in a public highway during the new tax period (2018-2019) then this 2290 is due by October 1. (September 31 is the usual deadline, as it falls on a weekend the deadline is pushed to the next business day, October 1st).