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Form 2290 Filling Due Dates

Posted On : Sep-03-2010 | seen (428) times | Article Word Count : 512 |

Form 2290 which is also known as Heavy Highway Vehicle Use Form is an excise tax. This tax is levied on heavy highway vehicles with a gross weight of 55,000 lbs. and more, and is used on public highways. Internal revenue system has framed certain rules for filing tax form 2290. Thus the form should be filed accordingly.

Form 2290 which is also known as Heavy Highway Vehicle Use Form is an excise tax. This tax is levied on heavy highway vehicles with a gross weight of 55,000 lbs. and more, and is used on public highways. Internal revenue system has framed certain rules for filing tax form 2290. Thus the form should be filed accordingly.

• Due dates for filing Form 2290
• Vehicles used or acquired after July
• Form 2290 filing requirement
• What if due date falls on Saturday, Sunday or legal holiday?
• Extension of time for filing Form 2290
• Additional Details

Due dates for filing Form 2290

Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period. The current period begins July 1 and ends June 30 of the following year. The Heavy Vehicle Use Tax (HVUT) Form 2290 must be filed by the last day of the month following the month of first use. The filing rules apply whether you are paying the tax or reporting suspension of the tax.

Vehicles used or acquired after July

In case you acquire a vehicle and use it on the public highways in any month other than July, you are liable for the tax for the prorated tax period. You must file IRS Form 2290 and pay the tax by the last day of the month after the month you use the vehicle.



Form 2290 filing requirement

During the first use of a heavy highway vehicle with a taxable gross weight of minimum 55,000 pounds, the tax requirement arises. In case there are special permits issued for the heavy highway vehicle, for above 60 days during a taxable year, then the vehicle is taxable.

What if due date falls on Saturday, Sunday or legal holiday?

In case the due date for filing form 2290 falls on a Saturday, Sunday or legal holiday, it should be filed on the next business day.

Extension of time for filing Form 2290

Extension of time for filing tax form 2290 can be requested before the return due date. This request should be addressed to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

Remember to explain in detail the cause of the delay. It is essential to note that the extension of time to file does not lengthen the time for paying the tax. Request for extension of time to pay, should be requested separately.

Additional Details

In case you allow a return preparer to discuss your Form 2290 with the IRS, you need to tick the "Yes" box in the Third Party Designee section of Form 2290. You also need to furnish details like designee's name, phone number, and the return preparer’s personal identification number (PIN). Once you check the "Yes" box, you are approving the IRS to speak with the return preparer to answer the questions relating to your Form 2290 information. Check out Tax2290.com for efficient e-filing of excise taxes.

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Keywords : Form 2290, 2290,

Category : Finance : Taxes

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