HEAVY VEHICLE USE TAX WITH IRS TAX FORM 2290

IRS Form 2290

IRS Tax 2290 is used to calculate and pay taxes due on highway motor vehicles that were used during

the tax period. If a vehicle weighing at least 55,000 pounds was operated on public highways during the

tax period, they must file and pay the tax with the 2290 Form.

When Filing a Form 2290, there are several different types of vehicles. The most common vehicle would

be considered a Taxable Vehicle. This would include all qualifying vehicles weighing at least 55,000

pounds that you plan to use for at least 5,000 miles throughout the tax period.

Form 2290 Due

The Heavy Vehicle tax year runs from July 1st through June 30th of the following year. The annual tax

deadline is August 31st each year. If a vehicle is placed on public roads at any time during the tax year,

the Form 2290 due by the last day of the following month that the vehicle was placed on the road and

the tax is prorated based on the number of months the vehicle was used during the tax year.

A Form 2290 must be filed annually, for each taxable vehicle that is used on public highways during

the current period. The Current Period is from July 1, 2010 and ends on June 30, 2011. A Form 2290

must also be filed once a vehicle is placed in service. The due date for each month is the last day of

the following month. For example: if a vehicle is placed in service on October 3rd, the Form 2290 will

be due on November 30th.

You can file the paper, but the IRS requires anyone filing for 25 or more vehicles do so electronically and

recommend that everyone do so.

Electronically: File Form 2290 electronically through any electronic return originator (ERO), transmitter,

and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes, such

as ExpressTruckTax.com. For more information on e-file, visit the IRS website at www.irs.gov/Filing or

visit www.irs.gov/Businesses.

Paper: Mail Form 2290 to the address showed under Where to File. If you did not pay the tax using the

Electronic Funds Transfer or Electronic Federal Tax Payment System (EFTPS), mail Form 2290-V and your

check or money order with Form 2290.