Misconceptions about Filing Form 2290 Over the years, we have had reoccurring questions about a few misconceptions about filing Form 2290 for Heavy Vehicle Use tax (HVUT). So we would like to provide some information to help clarify it for you. What are my Payment Options? There are 3 Options: (1) Electronic Funds Withdrawal (EFW)-When E-Filing you can authorize a direct debit. (2) Electronic Federal Tax Payment System (EFTPS)-You must enroll in EFTPS before using it. You can choose this option when E-Filing or paper filing, but when paper filing, do not include the payment voucher. (3) mail a check or money order-You must also include the payment voucher. Make check or money order to “United States Treasury” and include your name, address, EIN, Form 2290 and the date on your payment. How do I apply for credit using Form 2290 when when a vehicle is lost or stolen? The Form 8849 Schedule 6, Claim for Refund of Excise Taxes, can be filed to claim a refund or credit of heavy vehicle use taxes previously paid. If you paid HVUT (Form 2290) taxes last year but did not exceed the mileage use limit, Form 8849 can be automatically generated or even apply the credit directly to any taxes due during the current tax period, when using an E-File Provider, like ExpressTruckTax.com. What is a suspended vehicle? A highway motor vehicle which does not exceed mileage 5,000 miles or less (7,500 miles or less for agricultural vehicles) is exempt from tax and considered ‘suspended.’ Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners. An agricultural vehicle is any highway motor vehicle that is: 1. Used (or expected to be used) primarily for farming purposes, and 2. Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle. A vehicle is used primarily for farming purposes if more than half of the vehicle's use (based on mileage) during the period is for farming purposes. 2460 India Hook Rd, Suite 102, Rock Hill, SC 29732 I 704.234.6005 I www.ExpressTruckTax.com © 2012 ExpressTaxZone I SPAN Enterprises LLC I All rights reserved. Do I pay the penalty using the Form 2290? The IRS will notify you if you have a penalty due, at which time you can send a letter to the IRS explaining why you have reasonable cause for filing or paying late. Do not attach an explanation when you file your return, instead send the letter after you receive notification of the penalty. We hope these answers to the most common questions we receive, helps you gain a better understanding and makes your filing process easier. If you have any more questions, please contact our friendly US based customer support center in Rock Hill, SC at 704-234- 6005 or email us at support@ExpressTruckTax.com. 2460 India Hook Rd, Suite 102, Rock Hill, SC 29732 I 704.234.6005 I www.ExpressTruckTax.com © 2012 ExpressTaxZone I SPAN Enterprises LLC I All rights reserved.
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