E-filing IRS Form 2290 with the IRS

							Filing a Form 2290 with the IRS(IRS Stamped Schedule 1)

The Heavy Vehicle Use Tax, or HVUT, must be filed with the IRS for any highway motor vehicle
that exceeds a gross weight of 55,000 pounds. IRS Form 2290 Schedule 1 is used 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). The Schedule 1 may also be used as proof of payment to register your vehicle in any
state. Use the stamped Schedule 1 that was returned to you by the IRS for this purpose.

Who Must File?
You must file a Form 2290 and Schedule 1 for the tax period beginning on July 1, 2010, and
ending on June 30, 2011, if a highway motor vehicle is registered, or required to be registered,
in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first
use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.
 Any type of business entity may file a Form 2290 with the IRS.

What Vehicles are Taxable?
The IRS considers taxable Highway Motor Vehicles to be any self-propelled vehicle that is
designed to carry a load over public highways. Examples of such vehicles include trucks, truck
tractors, and buses. The IRS typically does not consider vehicles such as vans, pickup trucks,
panel trucks, or similar vehicles because they do not typically weigh 55,000 pounds or more. A
vehicle may consist of a chassis, or a chassis and a body, but does not include the load of the
vehicle.

Who is Exempt?
Although it is rare, some Vehicles that fit the above description may be exempt from the HVUT
and Filing requirements of Form 2290. To officially be exempt from filing Form 2290, the vehicle
must be owned and operated by the following:

      The Federal Government
      The District of Columbia
      state or local government
      American National Red Cross
      Non-Profit Volunteer Fire Department, Ambulance Association, or Rescue Squad
      Indian Tribe Government (Only if the Vehicle is Used for essential Tribe or Government
       Function)
      Mass Transportation Authority (Only if granted certain powers normally exercised by the
       state)
      Qualified Blood Collector Vehicles
      Mobile Machinery that meets specifications for a chassis

When to File?
A Form 2290 must be filed annually, for each taxable vehicle that is used on public highways
during the current period. The Current Period is from July 1, 2010 and ends on June 30, 2011.
 A Form 2290 must also be filed once a vehicle is placed in service. The due date for each
month is the last day of the following month. For example: if a vehicle is placed in service on
October 3rd, the Form 2290 will be due on November 30th.
How to File?
Although it is possible to paper file, E-Filing is required for each return containing at least 25
vehicles. The IRS does encourage everyone to file electronically due to its security and speed.
 This is highly recommended for Form 2290 in particular because the filing due dates are always
only one month away. There are several providers of services that can help you E-File Form
2290 with the IRS, one such provider is www.expresstrucktax.com. They provide a very
excellent service for all Truck Tax Needs.