Tag: Pre-File Form 2290

Prepare, validate, and eFile Form 2290 Amendment online with EZ2290 in just a few easy steps.

Change is the only constant – Heraclitus, Greek Philosopher.

This may apply to most things in life. 

But it especially rings true for 2290 truck tax filings. 

Preparers and trucking businesses alike report information that seems correct at the time of filing, but eventually needs to be changed because of a change in the circumstance. 

For example, the taxable gross weight of the vehicle was reported, say, 58,000 pounds during May, but the vehicle was upgraded in June, which increased the taxable gross weight of the vehicle to 72,000 pounds. 

So, of course, this information needs to be changed. As a result, you need to file a Form 2290 Amendment to “amend” the reportable vehicle information.

But why?

This is to communicate to the IRS about the latest changes to the information that is used to assess and impose a tax on the trucking company. 

This is why Form 2290 Amendment is one of the most important forms in the heavy truck tax filing regime. 

But what else can be “amended” with Form 2290 Amendment? 

And is Form 2290 Amendment a separate form on its own? 

Let’s take a look at all such questions and more in the following discussion. 

So, let’s get to it.

What Is Form 2290 Amendment?

Form 2290 Amendment is an IRS return that must be filed when there is a change in the reportable information of the heavy highway vehicle. 2290 Amendment must be filed separately in correspondence with the previously filed 2290 returns to “amend” the reportable vehicle information.

A Form 2290 Amendment must be filed if: 

• There is an increase in the taxable gross weight of the vehicle 
• If the heavy vehicle exceeds the mileage use limit

These are the only two scenarios for which a Form 2290 Amendment must be filed. 
If you want to amend or correct other reportable information, such as a VIN, then a 2290 VIN Correction form must be filed separately.

When Should You Amend Your 2290 Reports? 

There are two scenarios in which you’d be required to file a 2290 Amendment form.

If the taxable gross weight of your vehicle increases from 55,000 to a higher weight limit, then you must file a Form 2290 Amendment. This is to communicate to the IRS about the change in the taxable gross weight of the vehicle. 

What does this do? 

When the gross weight of the vehicle increases, it is more likely to wear off the highways. 

The IRS taxes heavier vehicles more than the lighter (yet still heavy) vehicles because of his reason. 

So, let’s say that the gross weight of your vehicle increased to 72,000 pounds, then the IRS would start taxing you per the standardized rates as follows. 

Note: If the taxable gross weight of the vehicle decreases below the 55,000 pounds threshold or if your vehicle simply weighs less than 55,000 pounds, then your vehicle doesn’t qualify for 2290 Heavy Highway Vehicle Usage Tax (HVUT).

When your vehicle exceeds the mileage use limit, you’d be required to file a Form 2290 Amendment. This is to communicate to the IRS about the increase in the mileage utility above the prescribed limits. 

A non-agricultural, commercial truck that meets the HVUT weight limit can utilize up to 5,000 miles without being taxed. And when a vehicle is not taxed, it’s called a “suspended” vehicle because it is “suspended” from taxes. 

Even though you don’t have to pay taxes on suspended vehicles, you’ll still need to file a 2290 tax return. 

Similarly, an agricultural vehicle can utilize up to 7500 miles without being taxed. 

However, when the mileage limit exceeds, i.e, when the commercial vehicle exceeds the 5000-mile limit or when the agricultural vehicle exceeds the 7500-mile limit, the 2290 HVUT tax will be applicable to the vehicles, automatically revoking the “suspension” status of the vehicle. 

In both of these cases, you will need to file a Form 2290 Amendment to the IRS.

How To eFile Form 2290 Amendment Online? 

Filing a Form 2290 Amendment online is actually quite easy when you’re signed up with an IRS-authorized 2290 eFile provider like EZ2290.

EZ2290 enables:

• Quick and easy bulk data import 
• Real-time TIN matching 
• Dynamic form completion 
• Automatic tax calculations 
• Secure & encrypted eFile transmissions
• Free 2290 VIN Corrections 
• Free re-files for rejected returns 
• Online options to pay your HVUT with convenience
• Priority 2290 tax support 

So, what are you waiting for? 

Get Started For Free

Related Form 2290 Blog Posts

• Everything You Need To Know About 2290 Suspended Vehicle Category
• Form 2290 VIN Correction: How To Correct Vehicle Identification Number (VIN) Online
• 2290 eFile Checklist Every Trucking Business Must Use Before eFiling HVUT Form 2290
• What Is A Vehicle Identification Number (VIN) & How To Read VIN Number?
• What Are EIN, VIN, Taxable Gross Weight (TGW), And 2290 Amendments?

Use this checklist to check and eFile Form 2290 accurately. Comply better with a checklist that helps you review your HVUT tax forms better.

You must be using checklists for a variety of things in your daily life. 

And why not? It’s a good habit. It helps you stay organized.

Besides, it’s always a good idea to have a point of reference to which you can cross-verify your own processes.

But when it comes to filing your HVUT tax form 2290 (or any tax form for that matter), checklists play an important role. 

These quick task lists help you validate if you have completed all the steps or protocols necessary to stay compliant with the 2290 regulatory procedures.

So, today, let’s look at the EZ2290 HVUT compliance checklist, designed to help you quickly review your prepared 2290 forms, and correct any information prior to eFiling.

Let’s get to it.  
A quick heads up: The 2290 Early Filing season is officially in. You can file your 2290 forms early with EZ2290’s 2290 Pre-Filing program. Follow the checklist below and Pre-File 2290 Online effortlessly.

Use The EZ2290 HVUT Compliance Checklist To Review Your 2290 Returns Before eFiling 

• Check your business name
• Validate your TIN/EIN 
• Look for incorrect vehicle identification numbers 
• Double-check the vehicle category 
• Validate suspended vehicles 
• Compute HVUT accurately 
• Fill out both copies of Schedule 1 
• eFile Form 2290 before the IRS deadline

Take a screenshot of this checklist and pin it to your desktop, or print it out and pin it to your workspace. The goal is to check each thing off the list as you complete the tasks.

Check your business name

Look for misspelled words, and verify the business name reported in the 2290 form per the IRS records.

Validate Your TIN/EIN

Reporting your taxpayer identification number or employer identification number accurately is critical for any tax filings. 

The IRS will reject your filings if the TIN reported on the form is incorrect. 

Further, the IRS may assess TIN discrepancy penalties on your business, where each incorrect TIN can cost you at least $240 in penalties (plus interest). 

Use real-time TIN Matching solutions offered by EZ2290 to validate your TINs and report verified TINs. 

If you’re a paid preparer, this step becomes that much more crucial because you don’t want to mix up the data provided by your clients.

Look For Incorrect Vehicle Identification Numbers 

Large fleet companies and trucking companies deal with several vehicles. And you need to report the VINs for all vehicles that qualify for HVUT. 

A vehicle identification number is a combination of alphabets and numbers. And when you’re in a rush to file your 2290 forms, it’s easy to confuse and report the characters incorrectly. 

So, use online VIN Check tools to look up the VINs and verify the codes before you report them on Form 2290. 

And if you’ve already reported VINs, it’s always a good idea to verify the accuracy before eFiling the 2290 form.

Double-Check The Vehicle Category 

Verify the vehicle categories per the paperwork. 

Make sure that you’re separating commercial trucks from agricultural ones. 

You will have to pay additional tax if you’re reporting your vehicles incorrectly. 

Validate Suspended Vehicles 

Assess the vehicle weight, mileage use limit, and the month of first use to determine the tax suspension status of the vehicles. 

For some businesses, vehicles that were previously suspended from the tax will qualify for taxes in successive periods due to the lapse of time and the increase in the mileage use limit. 

So, make sure that you’ve filed the 2290 Amendments for the same, and then report the vehicles for the partial or annual tax period. 

Compute HVUT Accurately 

Use the tax computation section of Form 2290 to figure out the HVUT for each vehicle. 

Enter the number of vehicles in the columns, and calculate the tax. Now, if you’ve paid any additional tax for an increase in the taxable gross weight of the vehicle, then you must add the tax amount with the computed amount. The sum of the two figures would be the total tax you owe. 

Example: Computed tax amount is $466 and the additional tax paid is $100, then the total tax you owe would be $566.00

Automate your 2290 calculations with EZ2290’s built-in dynamic HVUT tax calculator. 

Try It Now For Free

Fill Out Both Copies Of Schedule 1 

Fill out both copies of the 2290 return. This is especially important if you’re filing by mail because a copy of the 2290 Schedule 1 will be sent back to you as “proof of payment”. And if you’re eFiling with a dynamic HVUT compliance tool like EZ2290, you can just copy-paste the data, saving you time. 

But if manual data entry seems like a hassle, you can leverage Managed Services, where your 2290 returns will be prepared, validated, and eFiled on your behalf effectively. 

Learn More About 2290 eFile Services From Ez2290

eFile Form 2290 Before The IRS Deadline 

There is no one, common, universal deadline for all 2290 forms. This is because of the versatility of the trucking business. 

However, the common denominator is the month of first use. 

So, use the following filing schedule to prepare and eFile 2290 returns on time. Avoid late filing penalties and interests. 

If The Vehicle Is First Used During	File 2290 And Pay HVUT By	Enter This Date On Form 2290, Line 1
July	August 31	YYYY07
August	September 30	YYYY08
September	October 31	YYYY09
October	November 30	YYYY10
November	December 31	YYYY11
December	January 31	YYYY12
January	Last day of February	YYYY01
February	March 31	YYYY02
March	April 30	YYYY03
April	May 31	YYYY04
May	June 30	YYYY05
June	July 31	YYYY06

eFile Form 2290 For 2022-2023 Tax Period

Other Useful Form 2290 Posts

• What Is A Vehicle Identification Number (VIN) & How To Read VIN Number?
• What Are EIN, VIN, Taxable Gross Weight (TGW), And 2290 Amendments?
• Here’s All The Information You Need To eFile Form 2290
• 3 Reasons Why Form 2290 Schedule 1 Is So Important
• 5 Quick & Secure Ways To Pay Your 2290 HVUT Tax 2022-2023

Instructions for filing road tax Form 2290 easily in just 5 quick steps.

This is an instructional guide designed to help self-employed truckers and small trucking companies. 

So, if you’re a beginner, feel free to print this out and check off each step as you progress through the 2290 filing process.  

Before you skip to the instructions, take a look at the draft Form 2290 for the 2022-2023 tax year. 

Step 1: Create Your FREE EZ2290 Account

To start filling Form 2290 with the relevant information and file the road tax form 2290 electronically, you’ll need to create an account with EZ2290.

EZ2290 is an IRS-authorized eFile platform. 

We enable convenient regulatory reporting and tax compliance experiences for trucking companies like yours. 

Create your EZ2290 account for free here to get started or sign in here

Once you’re logged in, go to your EZ2290 dashboard, and look for the ‘Import’ button. Use this to select and import the data needed to report Form 2290. 

At this point, you can switch to Managed Services from EZ2290 to automate this process. 

Outsource your 2290 filings to our team, and we will take it from there.

Sign Up Now to eFile Form 2290

Follow the steps discussed below if you’re choosing to complete and file Form 2290 manually with EZ2290.

Step 2: Enter Information In 2290 Electronic Form 

Legal Name & TIN

Ensure that you’re entering the valid legal name of your company. 

Enter the taxpayer identification number or employer identification number. 

If you’re a preparer, use EZ2290’s real-time TIN Matching system to verify the validity of TINs. 

This also enables you to match the TIN with the corresponding entity name and vice versa, per the IRS records.

Select the Purpose of Filing

Form 2290 can be used for a variety of reporting purposes, limited to the scope of the form, as follows. 

• Address change: Select this box if the previously reported address is different from the current address. 

• VIN correction: Select this box if the previously reported vehicle identification number is incorrect. 

• Amended return: Select this box if the mileage use limit for the suspended vehicle has exceeded or if the taxable gross weight of the vehicle has increased. 

• Final return: Select this box if you no longer have any taxable vehicles to report.

And if you’re filing Form 2290 in accordance with the regular reporting regime, you don’t have to select anything. 

Suspension Details 

One or more of your vehicles could be suspended from HVUT taxes if the mileage use limit is below 5000 miles (for regular vehicles) and 7500 miles (for agricultural vehicles).

Report the vehicle identification numbers of the suspended vehicles and declare eligibility. 

Note: Suspended vehicles are only exempt from HVUT taxes. Reporting and filing are still mandatory. 

Figure the HVUT Tax

Use the ‘Tax Computation’  table on Form 2290 to calculate the HVUT tax you owe to the IRS. 

• Select the weight of the vehicle from the vehicle weight range provided in Form 2290. 

• Enter the number of vehicles. The number of logging vehicles in correspondence with their weights must be separated from non-logging vehicles. 

• If your vehicles are subject to partial-period tax, then enter the information per the logging status of the vehicle. 

• Now multiply the number of vehicles with the annual tax amount specified in Column 1 of Form 2290. 

• If filing for partial tax, multiply the number of vehicles with Column 2 of Form 2290.

Authorize Consent & Information Validity

• Third-party designee: Select this box if you’re consenting to a third party viewing your reports and discussing the information with the IRS.

• Authorization: The taxpayer must provide their written consent in this section by providing their signature. This is mandated to certify the validity of the information reported in the form 2290.

• Paid preparer: Only a paid preparer must use this section. If you’re a paid preparer, use this section to furnish the relevant business information. 

Report Vehicle Information in Schedule-1 of HVUT

• Enter the vehicle identification number of the vehicles for which you’re reporting, and enter their categories. 

• You will need to re-furnish the business details, such as the EIN and legal name of the entity, and other information in both copies of Schedule 1 of Form 2290. 

When you file 2290 by paper, Schedule-1 is filled twice because the IRS retains one copy of Schedule-1 and sends the stamped copy as proof of payment.

Step 3: Review The Entered Information 

Once you’ve completed filling out the form with the relevant information, it’s time to review the completed Form 2290.

• Check the TIN and legal name combination. Verify it with real-time TIN Matching from EZ2290.

• Validate the accuracy of VINs with a free VIN checking tool online. 

Try this free tool to check VINs

• Reassess the taxable gross weight of the vehicle before filing Form 2290. 

• Check the categories of the vehicles and separate the suspended vehicles from the regular ones.

• Check the logging status of vehicles before you report the VINs. Review the vehicle weights in the tax computation section. 

Note: EZ2290 has a built-in smart tax calculator, which automatically calculates the tax as you enter the information on the electronic forms. This enables you to properly focus on tax reporting, and not worry over the math.

Step 4: Submit 2290 Forms To The IRS

Once you’re through reviewing the 2290 forms, it’s time to pay the HVUT tax and submit the returns to the IRS. 

Choose from the available payment options to make the payment. 

Make secure payments instantly without delays. We protect your payments with the 256-bit end-to-end encryption standard. 

Step 5: Download Proof Of Payment Or Schedule-1 

Once your bank approves the payment, EZ2290 automatically transmits your forms to the IRS. 

You will be able to view and download a digital copy of the IRS-stamped Schedule-1 (also known as proof of payment). 

The payment and submission process should not take more than a minute or two. 
However, if you’re experiencing technical difficulties, you can get in touch with our support team here.

Other Form 2290 Useful Resources

• 10 Reasons Why You Should Be eFiling Form 2290 And Ditch Paper Filing
• Reported An Incorrect VIN On Form 2290? Fix-It Quickly & Easily With This Simple Hack!
• How To Pre-File Form 2290 In 5 Super Quick Steps?
• Quick HVUT Compliance Guide For Trucking Businesses & Preparers
• IRS HVUT Form 2290 Due Dates For 2022-2023 Tax Year
• Here’s What The IRS Wants You To Know About HVUT Compliance In 2022