Taxpayers filing Form 2290: What’s new this year; file in three simple steps

Anyone who has registered or is required to register a heavy highway motor vehicle must file Form 2290, Heavy Highway Vehicle Use Tax Return. This applies to vehicles with a gross weight of 55,000 pounds or more. The deadline for filing Form 2290 is Aug. 31.

People who have filed Form 2290 before will notice a couple new things in 2018:

  • Filers may now use a credit card or debit card to pay the Heavy Highway Vehicle Use Tax.
  • The Form 2290 has been revised. Filers will now enter the month of first use on the Schedule 1 exactly as it was entered on the Form 2290 in Part I, line 1.

Here are the steps filers should follow once they are ready to file their Form 2290:

  1. Gather information

    •  Employer identification number. Filers cannot use their Social Security number. Anyone who doesn’t already have an EIN can apply online. It takes the IRS about two weeks to establish a new EIN. Taxpayers should use the same name on their Form 2290 as was assigned to them with their EIN. The name control on Form 2290 must match the EIN.

    •  Vehicle Identification Number of each vehicle.

    •  Taxable gross weight of each vehicle. Filers can use the tax computation table on page 2 of Form 2290 to calculate their tax based on each vehicle’s taxable gross weight.

  2. File

    •  E-file. The IRS encourages all taxpayers to file electronically for faster processing. Taxpayers are required to file electronically if they are reporting 25 or more vehicles on Form 2290. When using e-file, taxpayers can receive a watermarked Schedule 1 within minutes.

    •  Complete and mail Form 2290. Filers can go to the Form 2290 Instructions for the correct mailing address. Taxpayers can expect to receive their stamped Schedule 1 within six weeks after the IRS receives their Form 2290.

  3. Pay

    •  Pay taxes by credit or debit card. Filers can pay by internet, phone, or mobile device.

    •  Electronic funds withdrawal. Filers can authorize a direct debit as part of the e-file process.

    •  Electronic Federal Tax Payment System. This requires advanced enrollment.

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