The time to file your Form 2290 is just around the corner, and the clock is ticking. You must file by August 31.
“IRS Form 2290 – and the $550 heavy vehicle use tax payment that goes with it – is due Aug. 31. If you are planning to file electronically, do it early this year. The IRS says it’s shutting down its computerized e-filing system after 1 p.m. Eastern Daylight Time, and it won’t be back up until noon Eastern on Tuesday, Sept. 4,” Land Line Magazine reported.
“For a service fee, OOIDA Permits and Licensing Department offers members the convenience and speed of filing the Form 2290s online,” Cathy Koncilia told Land Line. “It’s a special service for our members. Members who use the service should have information and payment to us by Aug. 23 to guarantee a timely filing.”
Use Form 2290 for the following actions:
Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
- Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period. See Suspended vehicles exceeding the mileage use limit, later.
- Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category. See the instructions for line 3, later.
- Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
- Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
- Report acquisition of a used taxable vehicle for which the tax has been suspended.
- Figure and pay the tax due on a used taxable vehicle acquired and used during the period. See Used vehicle later.
Who Must File:
You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).
When To File
| IF, in this period, the vehicle is first used during … | THEN, file Form 2290 and make your payment by1… | and enter this date on Form 2290, line 1 |
|---|---|---|
| July, 2012 | August 31, 2012 | 201207 |
| August, 2012 | September 30, 2012 | 201208 |
| September, 2012 | October 31, 2012 | 201209 |
| October, 2012 | November 30, 2012 | 201210 |
| November, 2012 | December 31, 2012 | 201211 |
| December, 2012 | January 31, 2013 | 201212 |
| January, 2013 | February 28, 2013 | 201301 |
| February, 2013 | March 31, 2013 | 201302 |
| March, 2013 | April 30, 2013 | 201303 |
| April, 2013 | May 31, 2013 | 201304 |
| May, 2013 | June 30, 2013 | 201305 |
| June, 2013 | July 31, 2013 | 201306 |
| 1 File by this date regardless of when state registration for the vehicle is due. | ||