How to Fill Out Heavy Use Tax Form 2290

All trucking owner/operators in the United States must file and pay a yearly Heavy Use Tax. Fortunately, IRS Form 2290 is very simple to complete. No need to pay an expensive accountant; you can fill out Form 2290 yourself.

Instructions

1. Use blue or black ink to fill out Business Name, Address, Phone and Employer Identification Number at the top of Form 2290. If you've filed before, this information may already appear on the form.

2. Skip to the Tax Computation page. If your vehicle was in use during July of the previous year, note the pre-printed tax under the Gross Vehicle Weight Rating (GVWR). If the vehicle was not in use during July of the previous year, consult the Partial Period Tax Table for taxable amount. If you have more than one commercial vehicle in the same weight category, multiply the tax amount by number of vehicles and list the total. Tally the final column and return to the first page of the form.

3. Enter the appropriate date in Line 1. If your commercial vehicle is only subject to partial-year tax, find the chart located in the instructions under 'When to File' for the correct date to list. On Line 2, enter the total tax as calculated in Step 2.

4. Add additional tax for increased GVWR if applicable on Line 3. Tally Line 4. List applicable credits on Line 5, and subtract to determine final total due. List the final total on Line 6.

5. Fill in the Statement in Support of Suspension if you've declared your vehicle tax exempt. Disregard the Third Party Designee section and sign and date your 2290 Return. Transfer the information from Part I into the Payment Voucher. Skip to Schedule 1.

6. List the Vehicle Identification Number (VIN) of each commercial vehicle reporting tax in Part I. Fill in VIN information for each commercial vehicle with suspended Heavy Use Tax in Part II. Exempt vehicles are those driven under 5,000 miles during the reporting period. (7,500 miles is the ceiling for Agricultural vehicles.) Categorize each vehicle as noted on the Tax Computation page.

7. Cross out unused VIN boxes. (The IRS requires this step to prevent a fraudulent listing of additional VINs at a later date.) List the number of taxable vehicles in box 'A' and the total of tax exempt vehicles in box 'B.' Repeat Steps 6 and 7 with the second copy of Schedule 1. Do not separate the copies. Sign and date the Disclosure of Tax Information and your form is complete.

Resources

• Print IRS Form 2290.
• Print the instructions for IRS Form 2290.