Printable IRS Form 2290

 
Article Parts:

Purpose of IRS Form 2290
Who Should File?
What are Taxable Vehicles?
How to File
 
Trying to find a printable IRS Form 2290? Look no further. For tips about this particular form and for a printable document, see below.
The following information is compiled through information provided by the IRS:
 
Purpose of IRS Form 2290
  • Pay the taxes on highway motor vehicles are used during the year with a taxable gross weight of 55,000 pounds or more.
  • Figure and pay taxes due on a vehicle for which you completed the suspension statement on another Form 2290 (if that vehicle exceeded the mileage use limit during the period).
  • Figure and pay the tax due if, during the period, the taxable weight of a vehicle increases and the vehicle falls into a new category.
  • Claim suspension from the tax when a vehicle is expected to be moved 5,000 miles or less during the period. Please note: 7,500 miles or less for agricultural vehicles.
  • Claim a credit for taxes paid on vehicles that were stolen, sold, destroyed or used 5,000 miles or less. Please note: 7,500 miles or less for agricultural vehicles.
  • Report acquisition of a used taxable vehicle for which tax had been suspended.
  • Figure out and pay the taxes due on a used taxable vehicle that was acquired and used during the period.
Who Should File IRS Form 2290?
 
You must file Form 2290 and Schedule 1 if a taxable highway motor vehicle is registered or required to be registered in your name under your state (or the District of Columbia, Canadian or Mexican law) at the time of its first use during the period and the vehicle has a taxable total weight of 55,000 pounds or more. This can include a person, LLC, corporation, partnership or any other type of nonprofit, charitable or educational organization.
 
What are Taxable Vehicles?
 
Highway motor vehicles that have a total weight of 55,000 pounds or more are taxable. This is any self-propelled vehicle designed to carry loads over public highways and can include trucks, truck tractors and buses. Typically, vans, pick-up trucks, etc. are not subject to this because they weigh less than 55,000 pounds.
Exemptions from this tax are ones operated by:
  • The Federal Government
  • The District of Columbia
  • Any State or Local Government
  • American Red Cross
  • Nonprofit volunteer fire departments, ambulance associations or rescue squads
  • Indian tribal governments (if the vehicle is used for necessary tribal government functions)
  • Mass transportation authority (in certain cases)
How to File:
For reporting 25 vehicles or more, electronic filing is required. Visit www.irs.gov/efile for more information.
A printed paper form can be mailed with payment to:
Internal Revenue Service
P.O. Box 804525
Cincinnati, OH 45290-4525
 
For further information about Form 2290, call the IRS at 866-699-4096 from the United States and 859-669-5733 from Canada or Mexico.
 
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Modern Business Associates is an HR company that focuses on payroll and HR outsourcing.  We routinely work with clients on compliance issues. As a Professional Payroll and HR outsource organization, our clients rely on us to help them effectively deal with these kinds of topics.