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, 2016, and
ends June 30, 2017. 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
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.
IRS encourages all 2290 filers to e-file. If you are reporting 25 or more heavy
highway vehicles for any taxable period, you are required to e-file through an IRS-approved
software provider. Electronic filing improves tax processing and saves you personal
resources, including time and postage. In addition, e-file reduces preparation and
processing errors. You can e-file your return from your own computer, any time of
day or night. Use e-file and your Schedule 1 is available almost immediately after
IRS accepts it. No more waiting for it to come in the mail!
IRS need to have a system for protecting your privacy and making sure they know
the identity of their filers. IRS uses a combination of your EIN and your name as
a unique identifier for each taxpayer. On an e-filed return, if a taxpayer's unique
ID doesn't match IRS records, e-file rejects the return.
Normally, your due date depends on when you put your vehicles in service. In 2011
only, there is an exception for some taxpayers because IRS were not able to provide
the Form 2290 until November 1, 2011.
After we accept your return, you will receive an e-mail notification. You will also
have access to an electronic version of the Schedule 1 containing a watermark of
the e-file logo in the background. The Schedule 1 can be printed from your own computer.
You can e-file a correction to weight and/or mileage. However, if you make another
type of error on your e-filed and accepted return, you will need to make corrections
on a paper Form 2290 and mail it to the address shown in the Form 2290 instructions.
No. If you e-file your 2290 and list the vehicles you own on the Schedule 1, then
subsequently buy one or more additional trucks, you must file a new Form 2290 listing
only the new vehicles. You may e-file that 2290 anytime before the last day of the
month following the month the new vehicle was first used on public highways. Review
the table above to find your due dates.
No. The amount of tax you owe depends on the month when you first placed your trucks
on the road. In this case, you should file two Forms 2290, one for each vehicle
and its partial tax period, and complete a Schedule 1 for each. Your tax will be
more for the truck that was placed into service first. In the next tax year, you
can file one 2290 for all the trucks you will have on the road for the 12 months
of the tax year; that is, between July 1 of the current year and June 30 of the
Make sure the correct Vehicle Identification Numbers are listed and are not duplications
from a previous filing. Correct any duplication and re-submit the return. If you
are correcting VINs listed on a previously submitted and accepted return, you will
need to file a paper return and check the designated "VIN correction" box on page
1. If the new VIN is totally different from what was listed on your original return
(Schedule 1), you need to explain why the VIN you are now submitting is different.
When you submitted your return, the system detected that you had already filed a
return under the same EIN, for the same tax period, for the same vehicle(s) and/or
the same VIN category. Check your return to make sure you are reporting new vehicles
only and that the other information you input is correct.
Yes. You can claim a credit for the tax paid on the next Form 2290 you file in the
same or subsequent tax period. Alternatively, a refund of the tax paid can be claimed
on Form 8849, Schedule 6, Other Claims. The refund amount will depend on when the
vehicle was sold, destroyed or stolen.
Yes. If you already paid the tax on a vehicle you used for less than 5,000 miles,
you can claim a credit on the first Form 2290 you file for the next tax period.
Alternatively, you can claim a refund of the tax paid on Form 8849, Schedule 6,
Other Claims. However, a credit or claim for this refund cannot be filed until the
next tax period.
A credit, lower tax, exemption or refund is not allowed for an occasional light
or decreased load or a discontinued or changed use of a vehicle.