Form 2290 must be filed for each month a taxable vehicle is first used on public
highways during the current period. The current period begins July 1, 2019, and
ends June 30, 2020. Form 2290 must be filed by the last day of the month following
the month of first use. The filing rules apply whether you are paying the tax or
reporting suspension of the tax.
You can get immediate help with your Form 2290 questions by calling the Form 2290
call site. The hours of operation are Monday – Friday, 8:00 a.m. to 6:00 p.m., eastern
time.
| IF you are calling from...
|
THEN use this number...
|
| The United States
|
866-699-4096 (toll free)
|
| Canada or Mexico
|
859-669-5733 (not toll free)
|
The assistor will have access to your Form 2290 account information. Spanish speaking
assistors are available. Have your Form 2290 and information about your filing available
when you call.
For help with other returns filed, taxes paid, etc., call 1-800-829-1040 for individual
returns or 1-800-829-4933 for business returns.
The law provides penalties for failing to file returns or pay taxes when due. There
are also penalties for filing false or fraudulent returns. These penalties are in
addition to the interest charge on late payments. The penalty for filing a return
late or paying the tax late will not be imposed if you can show reasonable cause
for not filing (or paying) on time. If you file after the due date (including extensions),
attach an explanation to the return to show reasonable cause.
Anyone who registers a heavy highway vehicle in their name with a gross weight of
55,000 pounds or more must file Form 2290 and pay the tax. Typically, owners of
vans, pickup trucks, panel trucks and similar trucks are not required to file Form
2290 or pay tax on these smaller trucks. Trucks that are used for 5,000 miles or
less (7,500 for farm trucks) are also excluded from this tax.