Heavy Highway Vehicle Use Tax Return Use Form 2290 for the following actions.
1) Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
2) Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period.
3)Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category.
4)Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
5)Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
6)Report acquisition of a used taxable vehicle for which the tax has been suspended.
7)Figure and pay the tax due on a used taxable vehicle acquired and used during the period.
Use Schedule 1 for the following actions.
1)To report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).
2)As proof of payment to register your vehicle(s) (unless specifically exempted) in any state.
3)Use the copy of Schedule 1 stamped and returned to you by the IRS for this purpose.
Use Form 2290-V Payment Voucher
1)To accompany your check or money order.
2)Form 2290-V is used to credit your heavy highway vehicle use tax payment to your account.
Who Must File 2290?
You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2021, and ending on June 30, 2022, if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.
See the examples under When To File.
You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).
2290 Logging vehicles.
vehicle qualifies as a logging vehicle if:
1)It is used exclusively for the transportation of products harvested from the forested site,
2)It exclusively transports the products harvested from the forested site to and from locations on a forested site (public highways may be used between the forested site locations);
3)It is registered (under the laws of the state or states in which the vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products.
4)A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if the vehicle is so registered under a state statute or legally valid regulations.
5)In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required.
6)Products harvested from the forested site may include timber that has been processed for commercial use by sawing into lumber, chipping, or other milling operations if the processing occurs before transportation from the forested site.
2290 Taxable Vehicles
1)Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable.
2)A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions.
Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks aren’t subject to this tax because they have a taxable gross weight less than 55,000 pounds. A vehicle consists of a chassis, or a chassis and body, but doesn’t include the load. It doesn’t matter if the vehicle is designed to perform a highway transportation function for only a particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer), or a special kind of cargo, goods, supplies, or materials. It doesn’t matter if machinery or equipment is specially designed (and permanently mounted) to perform some off-highway task unrelated to highway transportation except to the extent discussed later under Vehicles not considered highway motor vehicles. Use means the use of a vehicle with power from its own motor on any public highway in the United States. A public highway is any road in the United States that isn’t a private roadway. This includes federal, state, county, and city roads. Example. You purchased your heavy truck from the dealer and drove it over the public highways to your home. The drive home was your first taxable use of the vehicle. Exemptions. The use of certain highway motor vehicles is exempt from the tax (and thus not required to be reported on a Form 2290) if certain requirements are met. The use of a highway motor vehicle isn’t subject to the tax if it is used and actually operated by: The Federal Government; The District of Columbia; A state or local government; The American National Red Cross; A nonprofit volunteer fire department, ambulance association, or rescue squad; An Indian tribal government but only if the vehicle’s use involves the exercise of an essential tribal government function; or A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state. Also exempt from tax (and thus not required to be reported on a Form 2290) is the use of: Qualified blood collector vehicles (see below) used by qualified blood collector organizations; and Mobile machinery that meets the specifications for a chassis as described under Specially designed mobile machinery for nontransportation functions, later. Qualified blood collector vehicle. A qualified blood collector vehicle is a vehicle at least 80% of the use of which during the prior tax period was by a qualified blood collector organization for the collection, storage, or transportation of blood. A vehicle first placed in service in a tax period will be treated as a qualified blood collector vehicle for the tax period if the qualified blood collector organization certifies that the organization reasonably expects at least 80% of the use of the vehicle by the organization during the tax period will be in the collection, storage, or transportation of blood.
Vehicles not considered highway motor vehicles.
Generally, the following kinds of vehicles aren’t considered highway vehicles.
1)Specially designed mobile machinery for nontransportation functions.
2)A self-propelled vehicle isn’t a highway vehicle if all the following apply.
a. The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways.
b. The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation.
c. The chassis couldn’t, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load.
3)Vehicles specially designed for offhighway transportation.
A vehicle isn’t treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle’s capability to transport a load over a public highway is substantially limited or impaired.
To make this determination, you can take into account the vehicle’s size; whether the vehicle is subject to licensing, safety, or other requirements; and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. It doesn’t matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway.
When To File 2290? Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2021, and ends June 30, 2022. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below). Note. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. If you first use multiple vehicles in more than one month, then a separate Form 2290 must be filed for each month, as shown in Example 3 below. The filing rules apply whether you are paying the tax or reporting suspension of the tax.
The following examples demonstrate these rules.
Example 1. John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2021, after purchasing it. John must file Form 2290 by August 31, 2021, for the period beginning July 1, 2021, through June 30, 2022. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).
Example 2. John purchases a new taxable vehicle on November 3, 2021. The vehicle is required to be registered in his name. The vehicle is first used on the public highway by driving it home from the dealership after purchasing it in November. John must file another Form 2290 reporting the new vehicle by January 2, 2021, for the period beginning November 1, 2021, through June 30, 2022. Because December 31, 2021, falls on a Sunday, John doesn’t have to file until the next business day, January 2, 2021 (January 1 is the New Year’s Day holiday). To figure the tax, John would use Table I, later. Example 3. All of Trucker A’s vehicles are first used in the current period in July 2021 by driving them from the dealership on the public highway to his warehouse after purchasing them. Trucker A must file one Form 2290 on or before August 31, 2021. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicles first used in July on the return normally due on August 31, 2021, and the vehicles first used in August on a separate return filed by October 2, 2021. Because September 30, 2021, falls on a Saturday, Trucker B doesn’t have to file until the next business day, October 2, 2021.
Extension of time to file 2290.
Before the due date of the return, you may request an extension of time to file your return by writing to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031
In your letter, you must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file doesn’t extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.
How To File 2290
Electronic filing is required for each return reporting and paying tax on 25 or more vehicles. Tax-suspended vehicles (designated by category W) aren’t included in the electronic filing requirement for 25 or more vehicles since you aren’t paying tax on them. However, all taxpayers are encouraged to file electronically. Electronic filing generally allows for quicker processing of your return. A stamped Schedule 1 can be available within minutes after filing and acceptance by the IRS.
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