Form 2290: What is it and how to fill it out?

Form 2290, or Declaration of Tax on the Use of Heavy Vehicles on Highways, It was designed so that anyone who drives a vehicle weighing more than 25,000 kg, that is, 55,000 pounds (pounds) on motorways or highways you can request your tax refunds.

This tax known as Taxes on the Use of Heavy Vehicles on Highways (FHUT or Heavy Highway Vehicle Use Tax) is declared annually and includes the use of class 6, 7 and 8 trucks on public roads. The income obtained by the State from the payment of this type of tax is used for the construction and maintenance of new highways and roads.

If you are required to file the FHUT, Discover how to fill out Form 2290 in a few minutes!

What do you need to file Form 2290?

Print Form 2290

You can download and print Form 2290 here.

Form 2290: What is it and how to fill it out?

How to fill out form 2290

As with any form, you need have some information at hand to be able to fill out Form 2290 with ease:

  • Name (name of the person or company associated with your EIN)
  • Fiscal address
  • Business address, including city, state, and ZIP code
  • EIN (Employer Identification Number or Employer Identification Number)
  • VIN (Vehicle Identification Number or Vehicle Identification Number)
  • Taxable gross weight (i.e. the total weight of your truck, trailer or trailer and maximum load capacity)

In case you need to update certain information (such as address, a declaration, VIN correction, etc.) you must check the box “Additional Information”.

Part 1 of Form 2290

Part 1 of Form 2290 is reserved for determine the amount of taxes owed. First, you have to indicate if the truck was operated during the corresponding fiscal period. The Internal Revenue Service (IRS) will ask you if the vehicle was used during the month of July of this year.

If the answer is “yes”, then you should enter the date in the indicated format. If the answer is “No”, look up the month and year the vehicle was first used. The format for entering the date is as follows: YYYYMM. You must write it in numbers and without hyphens or separations. For example, if the date is April 17, 2018, you would put 201804.

After, calculates the amount of tax you owe based on the taxable gross weight and place it in the corresponding box. In the form you will find a table that will help you determine the amount of taxes owed depending on the month in which you used the vehicle.

The following line is used to notify if the vehicle performed overweight operations and if there is any credit available. If your vehicle was declared within a specific weight category and you constantly increase the weight of the load, you will be obliged to modify the increase and pay the taxes that the increase represents.

Lastly, you can subtract any credit you have from the total amount you owe. You should only complete this box if you are claiming a credit, either because you sold the vehicle, it was stolen or destroyed before June 1 and therefore was not used for the rest of the period or for approximately 5,000 miles.

In case you want to request a claim, you will need to provide some additional documentation in order to demonstrate that you fit the norm. If you need help determining the amount of your credited tax, be guided by the information from the official website of the IRS.

Form 2290 Part 2

The second part of the form only applies to taxpayers who are requesting a suspension of their tax obligations. You can request it if:

  • You no longer own the vehicle.
  • You no longer use it on public roads.
  • The vehicle was not subject to taxes during the previous year.

On line 7 of the form, check the box indicating that your vehicle will be used by less than 5,000 miles. Line 8 should only be completed if a vehicle that has been suspended from its tax obligations in the past was driven for more than 5,000 miles. As far as line 9 is concerned, it is only used for let the IRS know that you have sold or transferred your vehicleand that you have already reported it as suspended in the request for an annual return prior to this one.

The Form 2290 signature box

When you’re done, sign the form and give it to the IRS. If you wish, you can leave this task to a third party that you have already authorized to contact the IRS on your behalf or that also has the duty to request the refund.

Compilation of use of heavy vehicles on the road

Note that IRS form allows you to include information on multiple vehicles. Therefore, you will not have to fill out a 2290 for each one you have. To do so, find the attached schedule and fill in the applicable boxes.

The form 2290 schedule It is made up of three sections: one to list all the vehicles that owe taxes, another to put which vehicles are suspended and a last one that serves to summarize the information of all the vehicles that you are including in the form.

Remember: You need the VIN of each vehicle so you can include it on Form 2290 or on the schedule.

Do you need to add additional information?

If you are filing Form 2290 to add additional information, you must indicate this by checking the box just after the identification section. Among the assumptions that contemplate the presentation of new information, are the following:

  • Change of address. If your address changed after your last filing, check the appropriate box to let the IRS know. Be sure to put your new address in the identification section.
  • Final statement. Final declarations are made when the taxpayer no longer has any vehicle to declare. How it is performed? The IRS is informed that this will be your final return. For this, you do not need to put any VIN. This is how you let the IRS know they will no longer receive FHUT payments on your behalf.
  • VIN Correction. VIN corrections are more common than you think. If you submitted your return with an incorrect VIN, you will need to fill out a new form. Remember that the IRS is not required to verify that your VIN is correct. Therefore, we recommend that you review it carefully before sending the declaration.
  • Amended Declaration. Amended returns occur in two situations. The first, if the taxable gross weight increased from what you originally declared. In this scenario, it indicates the correct weight. Note that you will have to pay an additional tax. The second reason is if you declared a vehicle as suspended, but – at the end of the period – it ended up exceeding the 5,000-mile driving limit. In this case, you must resubmit the form and pay the amount of tax due.

If you need help, be sure to check out the IRS FAQ section. There you can find valuable information to fill out this and other forms.

Keep reading: