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Form 2290

  • What is Form 2290?

    Heavy Highway Vehicle Use Tax Return or Form 2290 is a Federal Excise Tax imposed on vehicles operating in public highways with a gross weight of 55,000 pounds or more. Taxes are collected annually and are used for highway construction and maintenance.

  • What are the other terms used for referring form 2290?

    Form 2290 is also referred as Heavy Vehicle Used Tax or HVUT, Truck Tax and Highway Vehicle Tax.

  • What is the purpose of the Form 2290?

    Form 2290 can be used for the following purposes:

    • Pay tax for heavy vehicles with a taxable gross weight of 55,000 pounds or more, which will be used during the period
    • Report any vehicles, which are expected to be used within 5,000 or 7,500 miles and claim suspension from tax
    • Claim credits for taxes paid on any taxable vehicles which are sold, stolen, destroyed or used 5,000 miles or less (7,500 miles, if agricultural vehicles)
    • To correct the VIN in Schedule 1 that was reported incorrectly
    • Report 2290 amendments such as increase in taxable gross weight and taxable vehicle exceeds the mileage limit

  • Who must file 2290?

    If you own and operate a heavy vehicle with a gross weight of 55,000 pounds or more, then you are liable for filing Form 2290.

    You may be an individual (trucker or owner operator), limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).

  • When should I file form 2290?

    You must file Form 2290 by the last day of the month following the month of first use during the current tax period (July 1, 2024 to June 30, 2025).

    Normally for a tax year the filing period starts from July 1st to June 30th of next year, it is due by August 31st. If any due date falls on a week end (Saturday & Sunday) or federal holiday, file by the next business day.

  • What is a Taxable vehicle?

    Any heavy motor vehicle that has a gross weight of 55,000 pounds or more is called as a Taxable Vehicle.

    Examples for taxable vehicles include trucks, truck tractors and buses used for the purpose of carrying loads in public highways. However, van, pickup trucks, panel trucks are not considered as Taxable vehicle since their gross weight is less than 55,000 pounds

  • What is Taxable gross weight?

    Taxable Gross Weight is the total unloaded weight of the vehicle. Unloaded weight refers to empty weight of the truck, truck tractor or bus, fully equipped for service.

    A truck or tractor fully equipped for service includes the body, all accessories and equipments attached to the truck.

  • How should I file form 2290?

    You can file form 2290 in two ways:

    • E-Filing - File electronically to IRS using online filing application and receive stamped schedule I copy in minutes. IRS recommends e filing for filing a return as it is simple, easy and secured.
    • Paper File- Manually mail the return to IRS office. You are likely to receive your schedule1 copy in 5-45 days.
  • How should I pay form 2290 tax liabilities?

    You can pay your dues through the following methods:

    • Electronic Federal Tax Payment System (EFTPS) is a free service initiative from the U.S Department of Treasury for paying all federal taxes. Taxpayers must have a valid account with EFTPS to use this service.
    • Electronic Funds Withdrawal (EFW) is applicable only when you e-file Form 2290. When selecting EFW, you will be requested to provide your transit routing and account number along with the total tax to be paid. IRS will debit your bank account directly for the dues.
    • Credit or Debit Card Payment is applicable when you e-file/paper-file Form 2290. To pay with a credit or debit card, go to IRS.gov/PayByCard
    • Check or Money Order is the method where the payment is processed through check or money order payable to “United States Treasury” along with the payment voucher form 2290-V. Mail the check or money order to the mentioned IRS office.
  • Do I need an EIN to report my 2290 taxes online?

    Yes, you need an Employer Identification Number to report HVUT Form 2290 taxes electronically. If you do not have a valid EIN, you cannot file 2290 online. To register for new EIN, click here.

    Your EIN should at least 15 days older for the IRS to process your return, in case you have a new EIN, wait for 15 days for the IRS to update it in the system.

  • How do I calculate penalties and interest for late payment?

    If you do not file Form 2290 on time, penalty and interest for late filing are likely to be charged. Penalties and interests will be calculated as given below:

    Penalties:

    The total penalty for not filing by August 2018 will be 4.5% of the total tax due. This penalty is added up for 5 months.

    Example: If your total tax due is $250, then penalty will be $250X4.5%= $11.25

    So total tax due with penalty will be $261.25

    Interest:

    Apart from penalties, the IRS charges monthly interest for the total tax due which is 0.5 of the total tax due.

    Therefore, if you do not file your 2290 return on time, you will be liable to pay taxes with penalty and interests, which costs you around 5% of your total tax due. It is advisable to file your tax return on time to stay away from IRS audits.

  • What is schedule 1?

    Schedule1 copy stands as the proof of payment for paying Heavy Vehicle Used Tax to IRS. If Form 2290 is filed electronically, a copy of Schedule 1 with an IRS watermark will be sent to you as Proof of Payment.

    This schedule1 copy is also used as the proof of payment to register your vehicle with the local DMV’s.

  • What should I do when IRS rejects my return?

    There are few possibilities for IRS to reject your return:

    • The EIN Does Not Match Your Business Name
    • Duplicate Return or Duplicate VIN
    • EIN Not Registered In The IRS Records
    • Incorrect Routing Number

    You could talk to our support desk for getting it fixed and resubmit to the IRS. We do not charge you to resubmit a rejected return.

  • When is form 2290 due?

    Generally, the annual taxable period begins on July 1stof the current year and ends on June 30thof the following year. For vehicles that are in use at the beginning of the tax period (July), your 2290 filing deadline is August 31. Taxes on the full tax period should be filed and pay what you owe IRS.

  • What is a 5-digit-numeric-pin?

    When you are e filing form 2290, you need to electronically sign your return by entering any 5 digit number of your choice.

  • What are logging vehicles?

    Vehicle that is exclusively used for transporting harvested products from one place to another are categorized as logging vehicles. They do not carry any special license or tag for identification purpose.

  • What is a suspended vehicle?

    When a vehicle does not cross the average miles i.e. 5,000 miles within the 12 months filing period, they fall under the category of Suspended vehicles. Once a suspended vehicle exceeds the mileage use limit, the tax is due.

  • What is my date of first use?

    The date when you first used your vehicle on a public highway is denoted as the date of first use.

  • Do I Need A 3rd Party Designee?

    If you need someone to talk to IRS regarding your return, you may assign them as your 3rd party designee.

  • Who can be my Third party designee?

    You can select any third party, including your friends and family members to assist you in IRS audit. Many taxpayers prefer for someone very well versed with IRS compliances.

  • What is a mileage limit? How do I know this?

    Usually, the mileage limit is 5,000 miles (7,500 miles for an agricultural vehicle) on a public highway for a suspended or exempt vehicle. When your vehicle go past the mileage limit, you are liable to pay dues via form 2290. You must be taking record of all the miles driven by the vehicle.

  • What is the difference between logging vehicle and forestry vehicle?

    There is no major difference between logging and forestry vehicle as both are used in the forest for various purpose.

  • When will I receive my schedule1 copy if I paper file and e file respectively?

    When you manually (paper) file form 2290 to IRS, you are likely to receive Scheudle1 copy within 5-45 business days and when you e-file form 2290 online, you will receive your Schedule 1, proof of payment within minutes once IRS accepts your return.

  • What is a final return?

    If you no longer own vehicles to report as you are closing your business, you need to report to the IRS that you are out of business by marking on “final return” while filing form 2290.

  • What is consent to disclosure?

    Consent to Disclosure is giving authorization to the Internal Revenue Service (IRS) to disclose information about your Heavy Highway Vehicle Use Tax (HVUT) to the Federal Department of Transportation (DOT), U.S. Customs and Border Protection (CBP), and to State Departments of Motor Vehicles (DMV) when required.

  • What are prorated taxes?

    Prorated tax is filing form 2290 after or before the tax season for the first time used vehicles. This tax should be paid by the end of the month of the first use.

Amendments:

  • What is form 2290 amendment?

    Amendment is a part of Form 2290 in, which you can amend or correct your previously filed return, if you have:

    • Additional tax from an increase in taxable gross weight or
    • Suspended vehicles exceeding the mileage use limit.
  • What does “Increase in Taxable Gross Weight,” mean in amendments?

    When the total taxable gross weight of the vehicle increases from the originally reported return during the period, the vehicle falls under a new category. Eventually, additional tax will accrue and this is called “Increase in Taxable Gross Weight”.

  • Where do I report increase in taxable gross weight?

    You can report it in Form 2290 marking it as Amendment under Increase in Taxable Gross Weight.

  • How should I calculate tax for Taxable Gross Weight Increase?

    If you are e filing your return using our online application, calculations will be done by the application itself! All you need is to remember the previously reported vehicle Gross Weight and the first used month. Key in the expected Gross Weight, our application will do the math automatically.

    Note: If the increase in taxable gross weight occurs in July after you have filed your return, use the amount on Form 2290, page 2 for the new category instead of the partial-period tax tables.

  • What does “suspended vehicle exceeding the mileage use limit” mean in amendments?

    If you have previously reported a suspended vehicle during the period and now the suspended vehicle has exceeded the mileage use limit (i.e. exceeded 5000 miles or 7500 miles), tax is due for that vehicle. This is referred as “Suspended Vehicle exceeding mileage use limit” in Form 2290 Amendments.

  • How should I report suspended vehicle exceeding mileage in form 2290?

    When you are e-filing your return using our online application, you need to pick Amendments with the category “Suspended Vehicle Exceeding Mileage”. You need to know when your vehicle exceeded the mileage limit from your previously reported return. Our application will automatically do the required math.

VIN Correction:

  • Is VIN correction a part of form 2290 amendments?

    No, previously it was a part of Amendments and IRS brought a change in the regulation to add VIN Correction as a separate category. You can report it electronically through Form 2290.

  • Do I need to pay E-filing service fee for VIN correction?

    If you have filed your original return with us, you can file VIN correction for FREE; otherwise it would cost $9.99 per return

  • Does VIN correction returns is free?

    Yes, when you have filed the original return reporting the VIN through us.

  • When can I file for VIN correction?

    You need to file the return as soon as you notice that you have the wrong VIN imprinted in your Schedule 1 copy from your previously filed return.

  • Can I e-file VIN correction?

    Yes, you can e file VIN Correction to receive a revised Schedule 1 copy with a right VIN.

  • Will I receive a new schedule 1 copy with IRS stamped watermark?

    Yes, you will receive a revised Schedule 1 copy with the new VIN and IRS stamped watermark.

Form 2290 claims:

  • What type of credits can be claimed using form 2290?

    Credits can be claimed through form 2290 only for:

    • Sold Vehicles
    • Vehicles destroyed or stolen before June 1 and not used during the remainder of the period, or
    • Reported full tax during the prior tax year and used below 5,000 miles or less (7,500 miles or less for agricultural vehicles)
  • Are there any conditions I should consider before claiming a credit?

    Yes, there are few conditions applied:

    • A credit, lower tax, exemption or refund is not allowed for decreased load or discontinued or changed use of the vehicle.
    • Any excess credit must be claimed as a refund through form 8849 using Schedule 6.
    • If the vehicle is used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed
  • How do I calculate credits for sold, destroyed or stolen vehicles?

    You need to figure the number of months of use and find the taxable gross weight category of the vehicle. To figure the number of months of use, start calculating from the first month, during the period till the last day of the month in, which it was destroyed, stolen, or sold.

  • Is there any additional information to be submitted for sold, destroyed or stolen vehicle credits?

    You need to include the VIN; taxable gross weight category, date of the accident, theft, or sale. Also do note, the vehicle is said destroyed when it is damaged by accident or other casualty to such an extent that it is not economical to rebuild.

  • What does “vehicle used less than the mileage use limit” mean?

    If your vehicle is used less than 5,000 miles (7,500 miles for agricultural vehicles)on a public highway then the vehicle is used less than mileage use limit. A claim can be made only after the end of the tax year for the vehicle.

  • If I need a refund, what should I do?

    You need to identify the category of claim and File 8849 Schedule 6 to get a refund. When you are reporting a new return for a taxable vehicle you can attach the claims to the same return.

  • When should I make a claim?

    If your vehicle is destroyed, stolen or sold before the tax season, a credit for the tax paid can be claimed while filing form 2290 the next season or you can ask for refund through form 8849.

EFTPS:

  • What is EFTPS?

    With the Electronic Federal Tax Payment System (EFTPS®), a free service of the U.S. Department of Treasury, you schedule payments whenever you want, 24 hours a day, 7 days a week. You can enter payment instructions for businesses and individuals up to 365 days in advance.

    Payments must be scheduled at least one calendar day before the tax due date by 8 p.m. ET to reach the Internal Revenue Service (IRS) on time. On the date you select, the funds will be moved to Treasury from your banking account, and your records will be updated at the IRS.

  • Should I Register With EFTPS For Paying IRS Taxes?

    Yes, you should register with EFTPS to pay your federal taxes. To register, click here.

  • How do I enroll with EFTPS?

    Register at www.EFTPS.gov, within 10-15 business days after completing the online enrollment, you will receive a confirmation package in the mail from EFTPS, which includes your PIN. Upon the receipt of this package, call 800.555.3453 and follow, the steps outlined to active your enrollment.

  • What taxes can I pay using EFTPS?

    All federal taxes due to the IRS can be paid using the EFTPS® tax payment service.

  • How long it takes to create an account with EFTPS.

    It does not take more than 10 minutes to complete the online New Taxpayer Enrollment Form. Once the application receives and verifies your information, confirm the information that includes the instructions on how to obtain your internet password. This credential would be mailed to the address you have entered during enrollment. Additionally, the PIN would also be mailed to your official IRS address of record. You would receive the confirmation material within 10-15 days after you complete the enrollment.

  • Can I pay HVUT 2290 taxes using Credit or Debit Card?

    Yes, beginning from 2018 IRS has enabled paying 2290 taxes using credit or debit card, with a convenience fee is charged by these service providers who were approved by IRS.

  • Can I Make Payments in EFTPS Using My Checking Account or EFW (direct debit)?

    Yes, refer www.EFTPS.gov website for further information.

  • Can I schedule payments in advance?

    Yes, businesses and individuals can schedule payments up to 365 days in advance. The payment will occur on the date you have mentioned. However, if you want to cancel a payment, you must do so by 8 p.m. local time two business days before the scheduled date.

  • Why should I use this method of paying?

    It is fast, accurate and convenient for taxpayers. Also, it is easy to use and secure for paying taxes online.

EIN:

  • What Is EIN?

    An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number. It is used for identifying a business entity.

  • Why EIN is required for filing form 2290?

    IRS needs to have a system for protecting your privacy and EIN stands as the identity of the tax filers. A combination of your EIN and your name is blended together to develop a unique identifier for each taxpayer. While e-filing return online, if the taxpayer’s unique ID does not match the IRS records, E-filed return would be rejected.

  • I do not have an EIN, what should I do?

    Applying EIN is a free service provided by IRS. Check here for more information.

  • Where can I get more information about EIN?

    You can read the IRS website for more information.

  • How long it takes to receive a new EIN.

    If you are applying online, you will receive your EIN instantly. You can also fax your completed Form SS-4 to your state, and they will respond with a return fax in about one week. If you do not include a return fax number, it will take about two weeks. If you are applying via mail, send your completed Form SS-4 (PDF) at least four to five weeks before you need your EIN to file a return or make a deposit.

  • My return is rejected, as my EIN is new. What should I do now?

    As your EIN is new, it takes about couple of weeks for the IRS to process your EIN, so you can e-file after that. If you are in a rush to file the return, then paper file is the only option.

  • Lost or misplaced your EIN?

    If you have previously applied and received EIN for your business and you have misplaced it, you can get in touch with IRS Business & Specialty Tax Line at (800) 829-4933. The hours of operation are 7:00 a.m. - 7:00 p.m. local time, Monday through Friday. An assistor will ask for identifying information and provide you the number over the telephone as long as you are the person authorized to receive it.

  • How are EINs assigned?

    To ensure fair and equitable treatment for all the taxpayers, Internal Revenue Service has limited the issuance of EIN to one per responsible party per day. Every EIN has a prefix which indicates the assigning campus, online application or small business administration. For more information, click here.

  • How can I cancel my EIN?

    There is no provision to cancel your EIN. Once assigned to you as your business entity, it becomes your permanent Federal Taxpayer Identification Number for that entity. For more information on canceling your EIN, click here.

  • Who is a Responsible Party?

    Every EIN application (mail, Fax, Electronic) is disclosed with the name and Taxpayer Identification Number (SSN, ITIN, or EIN)of the true principal officer, general partner, grantor, owner or trustor. This individual or entity, which the IRS will call the “responsible party,” controls, manages, or directs the applicant entity and the disposition of its funds and assets.

TruckDues - How To?

  • How should I register with Truck Dues?

    It is simple to register with truckdues.com, like creating a new email account. All you need is to key in your e-mail ID, first and last name, your contact phone number and the security tag in the image. You complete with the registration process and can immediately start preparing your tax return.

  • How much does it cost to e-file?

    E-filing fee for a single vehicle starts from $7.99. You can check our e-filing fee for any number of vehicles here

  • How do I add a business in my profile?

    As soon as you complete the registration with Truck Dues, the website prompts you to enter your business profile. The following information is required:

    • Business Name
    • EIN
    • Business Address
    • Point of Contact
    • Signing Authority

    You can add multiple businesses to your account. Make sure you have the right signing authority added; the same name will be shared with the IRS.

    Do not use DBA name (Doing Business as name) always use registered business name matching your EIN. When this does not match with the IRS record your return may get rejected for name control.

  • How do I determine my name control?

    When you applied for your EIN, you provided the name of your business, which is used to assign your name control and will remain the same unless you request for a name change. If you don’t wish to use your business name and instead used your individual name, your name control will be the first four letters of your last name.

    For example, John Q. Public applied for an EIN using John Q. Public and did not use a business name. The name control assigned would be PUBL. If your last name has fewer than four characters, your name control is your last name. For example, Jane Doe would have a name control of DOE.

    If you applied for your EIN using a business name, the name control is assigned from the first four characters of your business name. There are some special rules. The ampersand (&) and hyphen (-) are the only special characters allowed in the name control. The name control can have fewer, but no more than four characters. Spaces or blanks are not part of a name control.

    For example, the name control for Joe Doe Trucking is JOED. The word ”The” at the beginning of your business name is not used in your name control. For example, The Jane Doe Trucking Company would have a name control of JANE. Blanks may be present only at the end of the name control. Do not include "dba" as part of the name control.

  • How long my return history will be maintained?

    For 3 years, your return history will be maintained. You can access and download the information any time.

  • How should I opt for TEXT alert?

    If you wish to get an instant TEXT alert on your return status, you can add the cell phone number operated within US to receive an alert. Choose TEXT alert option and key in number you wish to receive the alert. Once there is an update from IRS, an instant alert would be texted to the assigned number. TEXT alert would charge you extra dollars.

  • How will I receive Schedule 1 copy by fax?

    You will receive the IRS stamped schedule 1 copy in your email immediately once your return is processed by IRS. You can also receive the same to a preferred FAX number, without the need of taking a print out.

  • What is the necessary information I need handy before e-file?

    When you are e-filing, you need to ensure you have the following details:

    • EIN and Business Name
    • Tax Year And First Used Month
    • VIN – Vehicle Identification Number
    • Taxable Gross weight of your heavy vehicle,
    • Miles covered and type of vehicle you are filing for,
    • Unit Number for easy reference of your VIN
  • Where should I call for quick help?

    You can talk to our Tax Experts by phone at (347) 515 – 2290 or simply write your thoughts to support@truckdues.com

  • Why should I opt for Text Alert or receive Schedule1 by fax?

    If you opt for Text Alert or Receive Schedule1 by Fax, you stay connected with timely updates.

  • If I misplace my schedule1 copy, what’s next?

    You don’t have to worry; you can always log into your registered account and download your schedule1 copy any time.

  • How are my taxes calculated?

    Taxes at Truck Dues is calculated with an inbuilt software included in the website for betterment.

  • What is the accuracy level maintained to calculate the tax I owe?

    All the calculations done in Truck Dues are formulated using IRS instructions and tested indefinitely to ensure the results are 100% correct. So it is accurate as human brain and eliminates all possible calculation errors.

  • I forgot my credentials, what should I do next?

    Missed your credentials? Just click the “Forgot Password” in the login page and provide your e-mail ID used during account registration. We will send you a password reset link to you e-mail and you can reset your password.

  • How can I print a copy of my stamped schedule 1?

    You can print your IRS stamped schedule 1 copy by accessing your account in our website www.truckdues.com, find it in the dashboard. You can return back at any time to print a copy of it.

E-filing:

  • What is E-filing?

    E-filing or electronic filling includes both preparing taxes using tax software and filing taxes electronically. You can pay electronically, too.

    E file is mandatory if the taxpayer is reporting 25 or more vehicles. However, IRS encourages all the taxpayers to choose e-file as it is safe, secured and simple. IRS receives your 2290 return faster, processes it quickly and you receive your stamped Schedule 1 copy within minutes.

  • How does it work?

    E-file will enable you to prepare your tax returns online and submit the return to the IRS for processing. IRS would check in for errors and incorrect information and if the form cannot be processed, the return would be rejected. IRS would provide the reasons for rejection. The user can make the changes mentioned by IRS and re file the return to IRS. You would receive IRS stamped Schedule 1 copy, which is also referred as the Proof of Payment. This is your proof of filing and assurance that the IRS has accepted your tax return.

    IRS will then charge your account (when opt for EFW) for the tax dues automatically. (If you have chosen EFTPS then you have to access www.EFTPS.gov to pay your dues on time, and if you have opt for check or money order payout, it is your responsibility to send it on time to the IRS, and if you have opt for Credit or Debit Card Payment, it is your responsibility to pay it in online to the IRS.)

  • How to identify an IRS authorized e-file provider?

    E-filing service providers are many; however, to zero down to one, the following are the attributes to bear in mind:

    • IRS certification logo embedded in their website
    • Safe and secure
    • User-friendly application
    • Features that can put filing to ease
    • 24/7 customer support
  • When will my return reach IRS if I e-file it?

    If you opt for e-filing your tax return, the server will submit your return almost immediately to the IRS and you will have an update in 20 minutes. IRS may sometime take 20 minutes to 24 hours to process your return.

  • Is it safe to e-file my return?

    Yes, it is very much safe. You access a secured website to prepare your tax returns and submit the data over a secured connection directly to the IRS for processing. In return, IRS would send the stamped Schedule 1 copy through a secured port back to your email.

  • Which Tax Forms can be e-filed?

    You can choose to e-file

    • Form 2290, heavy vehicle use taxes
    • Form 2290 Amendments
    • VIN Correction, and
    • Form 2290 Claims (Form 8849, Schedule 6 return)
  • Why should I e-file my return?

    Preparing and e filing your return online:

    • Is Simple, safe and secured and you would receive your acknowledged receipt in minutes
    • Helps you in record keeping and helps you to retrieve your data easily
    • Allows you file from home or office computer, smart phone or tablet devices with ease
    • Eliminates all possible human errors and keeps track of missing information
    • Provide you with the access from anywhere, anytime
    • Eliminates your driving down to the local IRS office and standing in long queue to get your return submitted and receive your schedule 1 copy.
    • Will ensure you receive everything at your convenience.
  • How long does it take to know the status of my return?

    If you opt for e filing your tax return, you will have an update in 20 minutes. IRS may sometime take 20 minutes to 24 hours to process and return schedule 1 copy for your return.

  • What is IRS e-file watermark?

    When a return is submitted online, the acknowledged receipt is watermarked with IRS logo for authentication with the received date. This watermarked Schedule 1 copy is accepted across all DMV’s and you can use it for registering your vehicle tags and renewing insurance plates.

  • Why is my return not processed during weekends and public holidays?

    IRS do not function on Weekends and public Holidays, thus you need to file your tax return by the next business day.

    Still, we continue to accept tax returns and submit to the IRS immediate when they are available for processing. You will get an update once we push your return to the IRS for processing.

irs authorized e-file provider
Authorized IRS Tax Form 2290 e-filing - Smart & Simple!
  • E-file IRS HVUT Form 2290 Online & get Schedule 1 in minutes
  • E-file Form 2290 Amendments from your original return instantly
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