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Should You File For Heavy Highway Vehicle Use Tax Return?

July 10, 2013

Heavy Highway Vehicle Use Tax Return (Form 2290) is for heavy motor vehicle owners who operate on public highways. If your vehicle’s taxable weight is 55,000 lbs. or more, you should file Form 2290.

Which Vehicles Fall Under this Tax Type

A self-propelled motor vehicle that carries heavy loads over public highways falls under this tax type. Some examples are buses, tractors and trucks. If you own a pickup truck, van, or panel truck, you do not need to file and pay form 2290. These vehicles are less than the specified weight and do not need to file Form 2290 or pay the tax.

Which Vehicles are Exempted from Filing Form 2290

Federal and local governments do not have to file taxes for their heavy motor vehicles. The same goes with those used by the District of Columbia or the American National Red Cross. If an Indian tribal government set to perform essential government functions uses a vehicle, they don’t have to file Form 2290. Qualified blood collector organizations don’t have to file Form 2290 for cars used for the organization’s functions.

If a semi-trailer or non-transportation trailer only functions as a stationary shelter, the business doesn’t have to file Form 2290.

When to File for Heavy Highway Vehicle Use Tax Return

You should file Form 2290 for the first month the truck is used on public highways. If you first used the vehicle in August, you should file taxes before September ends.

What to Prepare When Filing Form 2290

You need to have an Employer Identification Number when filing Heavy Highway Vehicle Use Tax Return. You also need the Vehicle Identification Number of each vehicle that you are going to pay taxes for. To determine the correct category for your vehicles, you need to find out its taxable gross weight.

Dealing with the IRS is not always easy, especially if it is your first time to file Form 2290. We can make things easy for you. Call us to find out how we can help file your Heavy Highway Vehicle Use Tax Return.