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File IRS 2290 Form Online Heavy Vehicle Used Tax

The Detailed line by line Guide to File IRS 2290 Form Heavy Vehicle Used Tax

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What is the IRS 2290 Form?

IRS 2290 form is used to pay Heavy Highway Vehicle Use Tax for vehicles/trucks operating on United States national highways with a taxable gross weight of 55,000 pounds or more. Heavy Vehicle Use Taxes collected are used for highway maintenance/construction projects.

Heavy Highway Vehicle Use Tax Return Form Overview

To help with IRS form 2290 filing, it’s better to refer to a walk-through on each line on IRS 2290 Form.

  1. Basic Business Info
  2. Part I – Figuring out 2290 HVUT tax
  3. Part II – Statement in Support of Suspension
  4. Third-Party Designee
  5. Signing 2290 Form
  6. Paid Preparer Use Only
  7. Hvut Tax Computation
  8. Schedule 1 Copy
  9. Part I – Vehicles You Are Reporting
  10. Part II – Summary of Reported Vehicles
  11. Form 2290-V, Payment Voucher

Basic Business Info

Required 2290 Basic Business Information in IRS 2290 tax form

On IRS 2290 Form, the first section asks you for basic business information. The basic business info includes business name, EIN, & address.

The Second Section on IRS Form 2290 to make amendments or to report the final returns. Here are the four options that the second section includes:

Address change – Check the box if you are changing the address that was entered wrong on your previous Form 2290 Return.

VIN correction Check the box if you are correcting your Vehicle Identification Number that was entered incorrectly on your previously filed form 2290.

Amendment returns Check the amendment return box if:

(a) Reporting the change in the taxable gross weight of the vehicle & paying additional tax.

(b) suspended vehicles exceeding the mileage use limit.

Final return – Check the final return box only if you have no longer a vehicle to file 2290. Sign the IRS form 2290 return & mail it to the IRS.

Skip the above section if you are not amending the prior year 2290 return/ filing your final 2290 return.

Part IFiguring out Form 2290 HVUT

Calculate your 2290 HVUT

2290 Heavy Vehicle Use Tax calculated based on the gross weight of the vehicle & the First Use Month of the vehicle.

The below section you find in figuring tax:

Line 1 – First Use Month of the vehicle

The First Use Month is the date that you first used your truck on public Highways.

If July is your first use month, enter 202107 in the boxes to the right. Otherwise, just enter the first used month

Line 2 – Total Tax

To figure out how you owe to the IRS, fill out the tax computation table on IRS 2290 Form. 

Note: If you are reporting additional tax for an increase in taxable gross weight, make sure not to use Line 2.

Line 3 – Additional tax (for an increase in gross weight)

Complete line 3 if you are reporting additional tax for an increase in gross vehicle weight.

Line 4 – Total tax amount (add line 2 & line 3)

By adding total tax i.e., line 2 & additional tax i.e., line 3 you will know how much total tax amount you owe to the IRS.

Line 5 – Credits

Complete line 5 only for claiming credits for the vehicles sold/stolen/damaged on the current Form 2290.

Line 6 – balance due

(Subtract line 5 from line 4 & enter the remaining amount) Statement in support of Suspension

Part II – Statement in Support of Suspension

Statement in Support of Suspension

Line 7 – Declaring suspended vehicle

Complete line 7 to use the suspended vehicle on public roads & check the mileage limit boxes, i.e., 5,000 miles or less & 7,500 miles or less.

Line 8 – a- check it to claim suspended vehicles of the prior year

Check the box on line 8-a, if any of the heavy highway vehicles listed as suspended in the prior period exceeded the mileage use limit

b – Enter the Vehicle Identification Number of the suspended vehicle

List out the Vehicle Identification Numbers for those vehicles that you listed as suspended vehicles on “Line 8b”.

Line 9 – sold/ transferred vehicle info

Complete line 9 only if in the previous year IRS form 2290 line 7 was completed & tax-suspended vehicles were sold or transferred.

Third-party Designee

Third-Party Designee

If you want to allow another person to discuss this 2290 tax form, then check Yes/No. Provide the designee’s name, phone number, and Personal Identification Number.

Signing 2290 Form

signing 2290 Form

Ensure to sign the form before mailing it to the IRS because unsigned forms are sent back/considered as a failed return.

paid preparer use only

Complete this section only if you are allowing a third-party designee to discuss this return with the IRS. If yes, then the paid preparer must provide his/her name, phone number, and Personal Identification Number.

2290 HVUT Tax Computation

Here is a breakdown of 2290 Highway Tax Computation:

Truck 2290 Tax computation has 4 columns:

Annual Tax

If your vehicle is used from July 1st, then the annual tax is considered by the gross weight & mileage limit of the vehicle.

Note: For logging vehicles, the annual tax is 25% less than taxable vehicles.

Partial-period Tax

If you are using used vehicles, or privately purchased vehicles, then a partial tax amount is considered from the month of purchase to the end of the tax period.

Number of vehicles

Enter the number of vehicles from categories A-V

Tax amount

Multiply the number of vehicles with annual tax amount/partial tax amount & know the total tax amount you owe to the IRS.

Total Tax amount = Annual tax/partial tax * number of vehicles.

Schedule 1 (Form 2290)

IRS 2290 Form has two copies of Schedule 1 proof. Also, complete both the copies of Schedule 1 & file them with the IRS. The IRS uses one copy for reference & the other copy is sent back to you.

Completing Schedule 1 copy

IRS 2290 form Schedule 1 Copy

Enter business details like name, EIN, & address, and FUM. Make sure to provide the information that is reported on the IRS 2290 form.

Part I – Vehicles You Are Reporting

Reported Vehicles in 2290 IRS tax form

Enter the vehicle’s EIN that you are reporting & choose the category of the vehicles from “A-V” and enter it in the category Box. For suspended vehicles mention “W” in the vehicle category box.

Part II – Summary of Reported Vehicles

Summary of Reported Vehicles in IRS Form 2290 Online

This includes reported vehicles on Heavy vehicle use tax form 2290.

  • Enter the total number of vehicles in “a”.
  • Provide the total number of tax suspended vehicles in “b”.
  • Subtract the suspended vehicles from taxable vehicles & enter in “c”.

Form 2290-V, Payment Voucher

IRS Form 2290 payment voucher

A payment voucher is generated if you are paying taxes online either using EFTPS or filing Form 2290 manually. Or else, if your IRS Form 2290 is prepared by a third-party designee.

Here are the boxes to fill out:

Box 1: Enter the Employer Identification Number.

Box 2: Enter the Road tax amount you owe to the IRS.

Box 3: The e-filing date or the date you entered on your Form 2290.

Box 4: Enter name and address same as on Form 2290 in “Box 4”.

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