IRS Recommends Truckers To Make Changes And Corrections That Amends Through Form 2290

Posted by on Comments (0)
While filing form 2290 is mandatory for truckers as per the norms of IRS and there are times that truckers would want to make changes and corrections in form 2290 when reporting to IRS of their current factual position towards address changes

It is known that truckers file form 2290 for their excise tax returns for taxable gross weight of 55,000 pounds or more for their vehicles. The HVUT which is the Federal highway use tax for heavy vehicles and the fee for a weight of 55,000 pounds payable every year amounts to $550 and more the weight of the vehicle the more will be the taxable amount need to be paid by truckers. Normally the tax year begins on July 1st 2013 and ends on June 30th 2014.The balance which is due as shown on form 2290 must be paid in full by the due date of the return. For trucks, truck tractors and buses weighing 55,000 pounds or more which are in use during April 2014, the excise tax must be paid by May 31st of the same year.

Especially paying excise tax through IRS form 2290 is a must and important pre-condition for vehicles registration and the proof of payment of excise tax by truckers is needed to be submitted or shown to state governments for proper vehicle registrations. Now e-filing of form 2290 through IRS certified partner makes it easier to get the schedule 1 acknowledgement in no time for the said purpose to authenticate the proof of payment to be submitted to state governments for hassle-free vehicle registration. For fleets with 25 or more heavy vehicles, the e-filing of IRS form 2290 through IRS certified service provider is a must and compulsory. Even smaller fleet-owners can e-file form 2290 for their HVUT returns.

While filing form 2290 is mandatory for truckers as per the norms of IRS and there are times that truckers would want to make changes and corrections in form 2290 when reporting to IRS of their current factual position towards address changes, any increase of gross weight of taxable vehicles, exceeding mileage use limit of suspended vehicles ,VIN (Vehicle Identification Number) corrections in order to change the VIN as in previously filed schedule 1 and also if truckers do no longer have any taxable vehicles to report as final return.IRS recommends the truckers to report on all these changes and corrections that amends the return through form 2290.

The purpose of this amendment recommendation by IRS form 2290 is to ensure that no excise tax should go unpaid to Federal exchequer especially with regard to the increase of taxable gross weight of heavy vehicle attracts additional excise tax payable to IRS for example if the increase in taxable gross vehicle weight happened in the month of April 2014 then the trucker must report through the amendment form 2290 and pay excise tax by May 31st 2014.

Also in case of excess mileage use limit of suspended heavy vehicle say above 5,000 miles will also attract additional excise tax. Normally the suspended heavy vehicles traveled or used  upto 5000 miles or below on a public highway and agricultural vehicles which are used upto 7,500 miles are not subjected to excise tax payable by truckers is worth notable. So it is important for truckers to report the excess mileage use limit of suspended vehicles through form 2290 to amended returns.

 truck tax filing Src: Flickr

Similarly VIN which is 17 characters alpha-numeric is very important for filing form 2290 and so if any mistakes done in vehicle identification number in the previously filed schedule 1 acknowledgement then the truckers have to use form 2290 amendment to revise the VIN as the correct one for smooth future use.

The final return as meant in the form 2290 amendment helps truckers to declare if they no longer have any taxable heavy vehicles to use and thereby they can be free from filing IRS form 2290.

Truckers, fleet-owners, bus-operators  can use Form 2290 amendment to make changes and corrections on addresses, amended return, VIN correction and final return by e-filing form 2290 through IRS certified service provider

IRS sends no reminder to truckers for paying excise taxes by due dates and so please e-file your excise tax return by May 31st 2014 for your heavy vehicles first used in April 2014.

For all your filing requirements of excise tax form 2290 please visit

Do IRS Allow Waiver on Penalties For late Filing HVUT Form 2290?

Posted by on Comments (0)

Firstly let us know the IRS ruling for filing excise duty form 2290. The highway use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. This generally includes trucks, truck tractors and buses. Ordinarily, vans, pick-ups and panel trucks are not taxable because they fall below the 55,000-pound threshold. The tax of up to $550 per vehicle is based on weight, and a variety of special rules apply, explained in the instructions of Form 2290. The reporting period is from July 1st in any given year to June 30th next year

Though some taxpayers have the option of filing Form 2290 on paper, the IRS encourages all taxpayers to take advantage of the speed and convenience of filing this form electronically and paying any tax due electronically. Taxpayers reporting 25 or more vehicles must e-file. A list of IRS-approved software providers can be found on

Therefore IRS is imposing penalties and interest for late filing of form 2290 and it will be an unpleasant experience for industrious truck operators. But there are always valid reasons that the truck operators may use to overcome this malady and thus can reduce the damage.


What are IRS form 2290 excise duty penalties?

As mentioned above IRS is keen on following up of the rules and regulations of Tax laws as laid down by the Federal Government. Therefore they impose penalties and interest for late filing of form 2290 as like in any other IRS forms they do when tax payers deviate the law that too now with the best of online technologies like electronic-filing of IRS forms now in vogue will certainly expose the defaulters. The exact penalty and interest amount is hard to determine or calculate as only IRS does things according to the structured law. Normally the defaulter that is who are filing the form 2290 beyond the deadline date will only e-file form 2290 at the original tax rates applicable. But for IRS as per their document states- “The Heavy Vehicle Use Tax Funding our Nation’s Highway Programs and Leveling the Playing Field”- Form 2290 tax penalties are broken up into two distinct parts.


IRS calculates on monthly basis the total penalty on taxes which is about 4.5% of the total tax due. If one truck weighs at 80,000 lbs and failing to e-file form 2290 with one month delay then the calculation will be $550 x 4.5% = $24.75.

IRS may add penalties up for five months. This will mean that your penalties would go up to $120 further to your original tax rate of $550.This may impact as a great financial burden especially for small truck owners as well as big operators reporting more than 25 heavy vehicles.


IRS may charge interest of 5% per month on top of the penalties if there are five months delayed filing of form 2290 for which the amount would work out to $150 plus the original tax amount of $550 finally may works out to $700. By this action of IRS, the truck operators may end up in a big tax burden.

Probable Requests with IRS for waiver on penalties - 

For the operator with one month delayed filing of form 2290, it may be possible to get a waiver on penalties and interest. In most often and in genuine cases IRS was reasonable to have allowed the waiver. Also if the truck operator is one time defaulter but had good past history of filing excise tax form 2290 for three previous years usually get the penalties and interest waived. One has to genuinely request IRS in this case. But second time default for filing form 2290, most usually IRS may happen to allow a waiver but not without a solid reasonable cause.

Reasonable cause

One can’t create a cause to have a waiver for penalties and interest towards form 2290 in their favour.But most often, truck operators may encounter with following reasonable causes-some examples Viz.,due date change notification notice not received Natural disaster, tax-payer hospitalized, a death in the family could help justify as reasons but a proof may be required in all these conditions for IRS to respond and it is at the discretion of IRS finally whether to allow the waiver on penalties and interest charged towards late filing of form 2290.

However one can check out Internal Revenue Code Publication 510 – for full detail on excise tax regulations regarding interest, penalties and reasons for them to be waived. See chapter 13, page 42-43.

Last but not least, if a tax payer wants to avoid penalties and interest completely the best way is to e-file the excise duty form 2290 early in July.

REGISTER HERE and file your 2290 Form

Posted in: Truck Tax Filing   Tags: