At ConsuExpert P.A, we specialize in filing Form 2290 for heavy trucks. We handle the entire process, ensuring you comply with IRS regulations without complications. Get started now and stay on top of your tax obligations.
Filing Dates and Periods
1
Full Fiscal Year
If you started using the vehicle on or after July 1:
You must file Form 2290 by August 31 each year.
This covers the full fiscal period, which is 12 months (from July 1 to June 30 of the following year).
If you started using the vehicle before July 1:
You must file Form 2290 for that partial period.
Then, you must file another Form 2290 after July 1 for the new fiscal period.
2
Partial Period
When to File:
If you started using the vehicle in March (or any month after July but before the new period):
You must file Form 2290 by the last day of the following month.
Example: If you started in March, you must file by April 30.
Tax Payment:
You only pay tax for the months from March to June.
Credits and Refunds
Credit for Partial Use
Claim a credit if you stop using the vehicle before the fiscal year ends.
Refund Process
Use Form 8849 to request a refund if you no longer need to file Form 2290.
Credit Calculation
Credits are based on unused months, ensuring fair tax assessment for your vehicle usage.
Applicable Vehicle Types
Heavy Trucks
Vehicles weighing over 55,000 pounds require Form 2290 filing.
Buses
Buses exceeding 55,000 pounds must comply with Form 2290 regulations.
Agricultural Vehicles
Farm vehicles over 55,000 pounds used on public highways need Form 2290.
These vehicles do not pay the tax, but they must still file Form 2290 to notify their exemption or suspension
Government Trucks:
Operated by federal, state, or local governments.
Nonprofit Organization Trucks:
Used by tax-exempt organizations.
Trucks Used for Blood Collection:
Exclusively for blood collection and transport.
Mobile Machinery:
Trucks designed for off-road use (mobile machinery).
Agricultural Trucks Traveling Less Than 7,500 Miles:
These trucks must file the form but do not pay the tax if they travel less than 7,500 miles in the fiscal period.
Regular Trucks Traveling Less Than 5,000 Miles:
Heavy trucks that do not travel more than 5,000 miles on public highways during the fiscal period.
Nonprofit Organization Trucks:
Used by tax-exempt organizations.
Trucks Used for Blood Collection:
Exclusively for blood collection and transport.
Mobile Machinery:
Trucks designed for off-road use (mobile machinery).
Agricultural Trucks Traveling Less Than 7,500 Miles:
These trucks must file the form but do not pay the tax if they travel less than 7,500 miles in the fiscal period.
Regular Trucks Traveling Less Than 5,000 Miles:
Heavy trucks that do not travel more than 5,000 miles on public highways during the fiscal period.
Agricultural trucks traveling less than 7,500 miles and regular trucks under 5,000 miles annually must file but don't pay tax.
Logging Trucks
Reduced Tax Rate
Logging trucks transporting wood from forests to processing points qualify for lower taxes when filing Form 2290.
Annual Filing Requirement
These specialized vehicles must still file Form 2290 yearly to report their usage, despite paying reduced taxes.
Compliance Importance
Proper filing ensures logging operations remain compliant with IRS regulations while benefiting from tax advantages.
Get Started with ConsuExpert P.A.
1
Fill Out Form
Complete our easy-to-use online form with your vehicle and business details.
2
Submit Information
Send us your completed form securely through our website.
3
Expert Review
Our team will carefully review your information to ensure accuracy and compliance.
4
Payment and Filing
We'll contact you to complete the payment and file your Form 2290 on time.