How these changes will affect 2290 Report

Form 2290 report is essential for truck and fleet owners. IRS encourages taxpayers always stay up to date about the changes made in 2290 Form reporting.

IRS Form 2290 Report: Instructions for Federal Heavy Vehicle Use Tax 

Commercial motor vehicles and buses, having a gross weight of more than 55,000 pounds, should either have evidence of full payment, or exemption from the HVUT taxes before registering the vehicle. The Gross vehicle weight includes the total weight of the power unit, the trailers, and the load.  

The IRS Form 2290 reports HVUT taxes from July 1st to June 30th. An electronically filed IRS Schedule 1, Form 2290 will contain a legible watermark, indicating that the IRS received the document. This Schedule 1 copy is proof of payment of the HVUT.  

Tax Payers can register their new vehicle subject to FHVUT, without tax payment proof, under the following conditions. 

  • They can produce the Californian certificate of Title. Or the original photocopy of a bill of sale. It should show the vehicle was purchased within 60 days priors to the date of the registration application. 
  • The Vehicle didn’t get registered in any state, after the date of purchase. They should provide proof of payment or exemption from FHVUT. 
  • Parked vehicles, that were into operation after, 1st July 1985. 

Tax instructions for a fleet of vehicles: 

For fleet vehicles, IRS Form 2290 can be used to report FHVUT for a fleet of more than 21 vehicles. This list doesn’t include VINs, but can be accepted if the taxpayer’s name on Form 2290 is either, 

  • The same as that of the registered owner. And the total number of vehicles for which the tax has been paid is equal to or more than the total number of vehicles registered. 
  • OR, the name of the taxpayer is not the same as that of the registered owner and they submit a written statement from the taxpayer. The report should state that the tax for the current period has been paid for the vehicles registered.  

The IRS requires taxpayers to e-file Form 2290 when filing more than 25 vehicles. A watermarked Schedule 1, Form 2290 is returned to the taxpayer, as proof of payment. The following can be accepted as proof of HVUT payment for renewal of registration. 

  • Photocopy of an IRS receipt Schedule 1, Form 2290. 
  • Electronically filed IRS Schedule 1, containing a legible watermark. 
  • Photocopy of Schedule 1, filed with the IRS, and a photocopy of the canceled check, payable to the IRS for the tax.  

Report 2290 Form With Tax2efile:

The IRS does not accept partial payment for the HVUT. IRS also recommends taxpayers e-file the HVUT taxes through an authorized service provider such as Tax2efile.  Tax2efile Provides a seamless filing experience for truck and fleet owners. Our user-friendly application enables your E-filing process quick and simple steps, Stop worrying and Start Filing by registering with Tax2efile.