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MEMO 2018-006 Federal Heavy Vehicle Use Tax

  • June 25, 2018

MEMORANDUM 2018-006

TO: License Plate Issuing Officials
SUBJECT: Federal Heavy Vehicle Use Tax

The IRS wants to improve service to taxpayers and the licensing registration agencies (Department of Motor
Vehicles or counties) by encouraging taxpayers to e-file their Form 2290 Heavy Highway Vehicle Use Tax
Return and e-pay their Heavy Highway Vehicle Use Taxes. The e-file rate has increased from 55%, at the end
of 2016, to 66% year-to-date.

If possible, please assist IRS with this endeavor by sharing the following information: The following
information will help state licensing registration agencies to assist with taxpayer interactions:

  • Inform taxpayers who need help completing and filing their Forms 2290 they should first visit the IRS
    Trucking Tax Center, which is available at IRS.gov/trucker.
  • If the taxpayer has questions that aren’t answered on the tax center, they may call the Form 2290 Call
    Site Monday – Friday between 8 a.m. and 6 p.m. (eastern). The number is 866-699-4096 (toll free from
    the U.S.) or 859-320-3581 (from Canada or Mexico, not toll free).
  • If the taxpayer needs in-person help from an IRS employee at an IRS Taxpayer Assistance Center, they
    must call 844-545-5640 toll free Monday – Friday between 7 a.m. and 7 p.m. local time to make an
    appointment at their nearest IRS office. All IRS Taxpayer Assistance Centers operate by appointment
    only.

Attached is a current fact sheet, Final DMV Guidance Memo, with information about IRS stamps (required for
the taxpayer to receive state approval to use their heavy highway trucks in the U.S.); Form 2290 e-file; taxsuspended
vehicles; and other important information for the DMVs and taxpayers. This document is intended
for internal DMV use only and should not be shared with taxpayers. Also, attached is information about the 60
day rule regarding registering a used heavy highway vehicle within 60 days of purchase. This document will be
available on the Motor Vehicle Division webpage under IRP/IFTA, and may be shared with taxpayers.

Form 2290 Filing Requirements
When Registering a Heavy Highway Vehicle Within 60 Days of Purchase

Generally, you must file Form 2290, Heavy Highway Vehicle Use Tax Return,
and pay the appropriate tax if you are registering in your name a heavy highway
motor vehicle with a gross weight of 55,000 pounds or more. Taxpayers
generally must present the IRS-receipted Form 2290, Schedule 1, or a
photocopy of such receipted Schedule 1, when registering a heavy highway
motor vehicle with a state.

However, if you purchase a highway motor vehicle, either new or used, and you
register the vehicle with a gross weight of 55,000 pounds or more within 60 days
of the purchase date, you have another option. Instead of providing an IRS
receipted Form 2290, Schedule 1, you can provide the bill of sale, a photocopy of
the bill of sale, or another document that is evidence of a title transfer and shows
that you bought the vehicle within 60 days prior to the date you apply to register
the vehicle.

CAUTION: You must still file Form 2290 by the due date of the return based
on the first use on a public highway during the taxable period. See Form
2290 and the instructions or visit www.irs.gov/trucker for more information.

E-file is the best way to go for Form 2290 filers

You can print your Schedule 1 almost immediately after the IRS accepts
your return.

E-filing is the fast, secure, easy and accurate way to file returns and pay tax due.
The electronic version of Form 2290 will save personal resources (for example,
time and postage) and reduce preparation and processing errors.

You cannot e-file forms directly with the IRS. You must file Form 2290 through an
approved e-file provider. Select a provider at www.irs.gov/trucker. There is a fee
charged to file electronically that varies by provider.

E-file is mandatory if you report 25 or more vehicles on a Form 2290.

For more information, please visit the IRS Trucking Tax Center:
www.irs.gov/trucker.

Click here to download a .pdf version of this memo.