2290Tax.com Logo

Form 2290 e-file Mandate

April 30, 2015

Written by Casey Bullard

There’s been a lot of discussion around IRS e-file recently. Between PTIN fees, education and testing requirements, and e-file mandate updates there’s a lot of change happening in the e-file industry.

This article is going to focus on the recent changes to the Form 2290 e-file mandate. The law (http://www.irs.gov/uac/e-file-Form-2290) says that any fleet with 25 trucks or more must e-file Form 2290. Recent updates to this law have removed enforcement and penalties from the language.

What that big picture over there says, is that if you’ve got a fleet bigger then 25 trucks, the IRS won’t penalize you for paper filing.

If you mail in a paper form 2290 with more then 25 trucks the IRS won’t:

  1. Mail back your unprocessed form
  2. Withhold a Stamped Schedule 1
  3. Assess a penalty

They won’t enforce the e-file mandate – but – there is still a mandate. If you have 25 trucks or more, the law still says you must e-file, and the IRS is looking for ways to enforce this law. If you have comments or feedback for the IRS you can write to them using the information in the image above.

The IRS recommends e-file – even if you have fewer then 25 trucks. In several post cards to taxpayers, recordings on their phone systems, and even all over irs.gov there are message that e-file is the preferred way to go. But don’t take the governments word for it! Call us and see for your self!