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  • Used to calculate and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
  • Used to 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.
  • Used to 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).
  • Figure and pay the tax due on a used taxable vehicle acquired and used during the period.
  • As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the copy of Schedule 1 stamped and returned to you by the IRS for this purpose.
  • 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).
  • Anyone who registers a heavy highway motor vehicle in their name with a gross weight of 55,000 pounds or more must file Form 2290 and pay the tax. Typically, owners of vans, pickup trucks, panel trucks, etc., are not required to file or pay tax on these smaller trucks. Trucks that are used for 5,000 miles or less (7,500 for farm trucks) are required to file a return but are excluded from paying the tax.
  • The IRS encourages all 2290 filers to e-file. If you are reporting 25 or more taxable heavy highway motor vehicles for any taxable period, you must e-file through an IRS-approved software provider. You will have to pay a small service fee to the software provider or e-file transmitter you choose. When you e-file your Schedule 1 will be available almost immediately after we accept it.
You have two options:
  • Make sure the Vehicle Identification Numbers are correct and are not duplications from a previous filing. Correct any duplication and re-submit the return by going to an IRS office or by mail.
  • Get Expert help to help fix and re-submit your return for you.
  • Absolutely. You can claim a credit for the tax paid on the next Form 2290 you file in the same or next tax period. The credit may not be more than the tax you are reporting on Form 2290. Or, you can claim a refund of the tax paid on Form 8849, Schedule 6, Other Claims. The amount depends on when the vehicle was sold, destroyed or stolen. See the Form 2290 instructions on how to figure your credit.
  • Yes. If you already paid the tax on a vehicle you used for less than 5,000 miles, you can claim a credit on the first Form 2290 you file for the next tax period. Or, you can claim a refund on Form 8849, Schedule 6, Other Claims. However, a credit or claim for this refund cannot be filed until the next tax period.

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