Filing IRS Form 2290 – IRS Requirements Explained

Internal Revenue Service Form 2290 is used by owner/operators of highway motor vehicles that have a taxable gross weight of 55,000 pounds or more. The owner/operator may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.). The owner/operator filing 2290 Form must have an Employer Identification Number (EIN). A social security number cannot be used to complete a Form 2290. Form 2290 additionally requires the vehicle identification number and gross weight of each taxable vehicle.

A highway motor vehicle subject to Form 2290 taxes includes any self-propelled vehicle designed to carry a load over public highways. 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.

A vehicle triggering a Form 2290 filing requirement consists of a chassis, or a chassis and body, but does not include the load. It does not matter if the vehicle is designed to perform a highway transportation function for only a particular type of load, such as passengers, furnishings, and personal effects, goods, supplies, or materials. It does not matter if machinery or equipment is specially designed to perform some off-highway task unrelated to highway transportation subject to specific exceptions. Generally, vehicles not considered highway vehicles triggering a Form 2290 filing requirement include specially designed mobile machinery for non-transportation functions, vehicles specially designed for off-highway transportation, non-transportation trailers, and non-transportation semi-trailers.

The taxable gross weight of a Form 2290 taxable vehicle, other than a bus, is the total of the actual unloaded weight of the vehicle fully equipped for service, the actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and the weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle. The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.

Apart from Form 2290 non-payment cases, Form 2290 issues additionally arise in Internal Revenue Service collection cases for other liability types when there is a non-compliance issue. The typical fact pattern involves a taxpayer that is unable to resolve personal or business tax issues until all outstanding Form 2290s are filed through the final return period. Consequently, the filing of the delinquent returns generally creates additional tax liabilities that then require a resolution. Although belated compliance often creates additional liabilities, compliance with tax filing requirements is a primary requirement to any Internal Revenue Service collection case.

The tax attorneys at Montgomery & Wetenkamp provide tax relief representation and can assist taxpayers in resolving their tax headaches. For more information regarding Form 2290 liabilities or other tax issues, contact Montgomery & Wetenkamp at (800) 454-7043 or