WHAT IS A 2290?
The 2290 Heavy Highway Vehicle Use Tax is a federal excise tax that must be paid on all motor vehicles that weigh 55,000 pounds or more and operate on public highways. The reporting period is from July 1st in any given year to June 30th the next year.
You will need your VIN (vehicle identification number), and your EIN (employer identification number). The IRS does not accept your social security number for identification purposes on form 2290.
WHO MUST FILE?
You must file a 2290 form for the tax period beginning on July 1, and ending on June 30, if a taxable highway motor vehicle (defined below) 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.
You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).
A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks are not subject to this tax because they have a taxable gross weight less than 55,000 pounds.