Category: 2290

Three Month Extension of IRS Form 2290(HVUT) – Now Due on Nov. 30, 2011

Posted on August 3, 2011 by - 2011 form 2290, 2290, Express2290, expresstrucktax, Federal Form 2290 delay, form 2290 download, Form 2290 due on Nov 30 2011, irs 2290, IRS Form 2290 filing delay, Irs Forms

The IRS recently advised those in the transportation industry with heavy highway vehicles that their next federal highway use tax return will be due on November 30, 2011, instead of the typical due date of August 31st.

The current highway use tax is scheduled to expire on September 30, 2011. The proposed temporary regulations dictate that the November 30th filing deadline for Form 2290 HVUT Return for the tax period that begins on July 1, 2011, applies to vehicles used during July, as well as those first used during August or September. The IRS also states that returns should not be filed and payments should not be made before Nov. 1. This extension is designed to reduce confusion and possible multiple filings that could result if Congress reinstates or modifies the tax after that date.

For those in the transportation industry who need to apply for state vehicle registration on or before November 30th, the new regulations require states to accept the stamped Schedule 1 of the Form 2290 issued by the IRS for the previous tax year, ending on June 30, 2011 as a proof of payment. Federal Law requires that state governments receive proof of payment of the federal highway use tax as a condition of vehicle registration. Typically, after the return is filed and the tax is paid, the taxpayer receives a stamped Schedule 1 to use when registering the vehicle.

If someone needs to register a newly acquired vehicle during the July-to-November period, the new regulations require a state to register the vehicle, without proof that the highway use tax was paid, as long as the person registering the vehicle presents a copy of the bill of sale or another document showing that the owner purchased the vehicle within the previous 150 days.

The heavy vehicle use tax applies to trucks, truck tractors and buses with a taxable gross weight of 55,000 pounds or more. Vehicles such as vans, pick-ups and panel trucks are typically not taxable because they fall below the 55,000-pound requirement.

Although the IRS discourages filing until November 1, 2011, the good folks at Express Truck Tax are willing to help you every step of the way!  If you have any questions regarding Truck Taxes, and how to file them, feel free to chat with their experts at (704) 234-6005.  You can also email them at support@ExpressTruckTax.com.  For more information about Truck Taxes, check out their Website and Blog: ExpressTruckTax.com

Express Truck Tax is Your All-In-One Provider of U.S Federal Tax Forms 2290 and 8849

Posted on July 30, 2011 by - 2290, e-file 2290, express2290.com, Expresstrucktax.com, Form 2290, Form 2290 E-file, Form 8849, Heavy vehicle use tax 2290, Internal Revenue Service Form 2290, Tax 2290

ExpressTruckTax.com has everything you need to to file your truck taxes online so that you can keep on rolling. It is packed with all sorts of features that benefit Owner Operators, Trucking Companies, and other service providers filing HVUT.

One of the most commonly filed IRS forms among those in the Trucking Industry is the IRS Form 2290, and its accompanying Schedule 1. With Express Truck tax, you can easily file this IRS form online in minutes, and for as little as $9.90, it is the most attractive price in the industry.  

After filing Form 2290 with the IRS through Express Truck Tax, the person filing will receive Free Fax and Email Notifications to let them know that the Schedule 1 is ready. Express Truck Tax also offers optional Text Message reminders as well. Once the IRS processes the Return, you will be notified so that you can print your stamped schedule 1. Express Truck Tax can also notify your contracting (leasing) company to let them know that your payment has been made.

When creating your Form 2290 online, Express Truck Tax will automatically create a Form 8849 for credits. There is also the option to upload an Excel Template for a multiple vehicle filing.  You can file for only 1 truck or up to 40,000 vehicles with our Enterprise Filing!  Express Truck Tax also offers flexible pricing plans to fit any fleet. Tax professionals and CPAs also receive custom discounted pricing to file for many of their clients.  

The customer service does not stop once the form is filed. Express Truck Tax also offers Free VIN corrections so that no one is penalized for a simple typo. There is also the ability to amend a previously filed Form 2290 through the service. For any questions about the service, Express Truck Tax offers unlimited, USA-based customer support via email, chat, and phone. Simply email support@ExpressTruckTax.com, call 704-234-6005, or go to ExpressTruckTax.com to live chat with the excellent customer support professionals.  

You can file your Form 2290 (HVUT) in just minutes via self-service, file by phone and full service, meaning you can register and file yourself, or have us take care of the filing. Either way, this easy-to-use software will save you time and money. Express2290.com was built by one of the most talented teams in the industry—no one has more experience in HVUT E-Filing!

Get started today at ExpressTruckTax.com. Email us at support@expressexcise.com or call 704-234-6005.

Express2290.com, Express8849.com, ExpressExcise.com, and ExpressExtension.com, are part of ExpressTaxZone.com line of tax products.

Changes for Heavy Vehicle Use Tax (HVUT) and IRS Form 2290 as of July 1, 2011

Posted on July 29, 2011 by - 2290, e-file 2290, express2290.com, Expresstrucktax.com, Federal Heavy Vehicle Use Tax, Federal Heavy Vehicle Use Tax Form 2290, Form 2290, Form 2290 E-file, Form 8849, Tax 2290, Truckers Tax 2290

As of July 1, 2011, the process of filing a Form 2290 for Heavy Vehicle Use Tax has changed dramatically as a result of new legislation not being passed by Congress. These new regulations affect tax service providers, trucking companies, and owner operators of highway motor vehicles with a taxable gross weight of 55,000 pounds or more.

Heavy Vehicle Use Tax form 2290 – Overview
The Form 2290 imposes an excise tax on certain highway motor vehicles (26 CFR Part 41) under section 4481 of the Internal Revenue Code. Section 4481 imposes an excise tax on the use in any taxable period of a highway motor vehicle with a taxable gross weight of 55,000 pounds or more. The person to whom the vehicle is registered at the time of the first use for the year must pay the tax. The amount of the tax is based on the gross weight of the vehicle with a maximum of $550 per vehicle per taxable period. The tax period begins on July 1 and ends on June 30th of the following year.

However, for the taxable period beginning on July 1, 2011, section 4482(c)(4) of the present law states that the taxable period ends as of September 30, 2011 instead of the typical June 30th deadline. For this three month period, the tax has been reduced to 25 percent of the tax rate for a 12-month period. Section 41.6011(a)–1(a)(1) requires each person liable for the tax imposed by section 4481 to file a return for each taxable period. Section 41.6011(a)–1(b) provides that the return is in Form 2290, (Heavy Highway Vehicle Use Tax Return).

A Form 2290 must generally be filed by the last day of the month following the month in which someone first becomes liable for tax. For most taxpayers, their first use of a vehicle in a taxable period occurs in July and thus their return is due by August 31st. This is because July is the first month of the tax period, and if a vehicle was registered in the previous year, July is the first month of the current year. Section 41.6001–2(b) explains that when a state that receives an application to register a highway motor vehicle, they must receive a ‘‘proof of payment” of the tax imposed by section 4481(a). This proof of payment typically consists of a receipted Schedule 1 (Form 2290) that is returned by the IRS to a taxpayer that files the form 2290 and pays the amount of tax due with the return.

The taxpayer registering the vehicle must present proof of payment for the taxable period that includes the date on which the application for registration is filed. In the case of an application filed in July, August, or September of this year, the proof of payment for the preceding taxable period may be used. The tax imposed under section 4481 will expire on September 30, 2011, unless Congress changes the law. Under existing regulations, the person liable for the tax must file a Form 2290 by the last day of the month after the month that the person first becomes liable for the tax.  Current statutory and regulatory provisions require the person liable for the tax to file a Form 2290 for taxable use during the period of July 1, 2011, through September 30, 2011. Also, if Congress extends the tax past September 30, 2011, anyone who filed a Form 2290 for the short taxable period of 2011 would have to file a second Form 2290 covering the period after September 30, 2011, until either the expiration date of the extension or June 30, 2012 (whichever comes first).

Extension of Form 2290 HVUT Due Date

In order to provide a more efficient tax administration and alleviate taxpayers’ potential administrative burden, temporary regulations have postponed the due date of Form 2290 for the 2011 short taxable period until November 30, 2011. If Congress does not extend the tax past September 30, 2011, taxpayers will file one Form 2290 and will pay the reduced amount for the 2011 short taxable period by November 30.  If Congress does extend the tax past September 30, 2011, and substitutes a longer taxable period for the 2011 short taxable period, taxpayers who become liable for the highway use tax after June 30, 2011, and before November 1, 2011, a will file Form 2290 for the period July 1, 2011—June 30, 2012 (or the end of the new taxable period, if earlier), by November 30, 2011. In either case, most taxpayers will have to file only one return for the taxable period beginning July 1, 2011.

Temporary regulations suggest that taxpayers should file a Form 2290 no earlier than November 1, 2011 for taxable use during the 2011 short taxable period. The IRS will not provide a receipted Schedule 1 for a return and accept associated payment for the taxable period beginning July 1, 2011, before November 1, 2011.

Temporary Regulations for Proof of Payment for DMV registration
Special rule for registration after June 30, 2011, and before December 1, 2011.
For the period between July 1, 2011, and November 30, 2011, a State must register a highway motor vehicle without proof of payment if the person registering the vehicle presents the original or a photocopy of a bill of sale or another document proving ownership indicating that the vehicle was acquired by the owner either as a new or used vehicle during the preceding 150 days before the date that the state receives the application for registration of the vehicle, and the vehicle has not been registered in any state subsequent to such date of purchase.

Substitute proof of payment for the taxable period beginning July 1, 2011.
A state shall accept a 2290 Schedule 1 for the previous taxable period as a substitute for proof of payment.

Temporary Regulations-  filing dates
In the case of a highway motor vehicle that incurs a  taxable use during the period July 1, 2011 through September 30, 2011, the person liable for the tax must file a return no later than November 30, 2011. The return should be filed no earlier than November 1, 2011. If the return is filed and payment is submitted before November 1, 2011, the IRS will not provide a receipted Schedule 1 (Form 2290, ”Heavy Highway Vehicle Use Tax Return”) as proof of payment until after November 1, 2011, and will provide the receipted Schedule 1 only if the full amount of the tax for the 2011 taxable period has been paid.

Trucking Companies, contractors, service providers, or individual owner operators who need to get a Form 2290 schedule 1 for previous tax years can contact the IRS, or file form 2290 online through an IRS authorized E-File provider such as ExpressTruckTax.com. For more information on heavy vehicle use tax, you can call the good folks at Express Truck Tax at 704-234-6005 or email at support@ExpressTruckTax.com

Federal Highway Use Tax Form 2290 – Credit Vehicles

Posted on July 27, 2011 by - 2290, e-file 2290, express2290.com, Expresstrucktax.com, Form 2290, Form 2290 E-file, Form 8849, heavy vehicle use tax, Online Tax E-filing, Tax 2290

In certain situations, one can actually claim a credit for a vehicle using the IRS Form 2290 (Heavy Vehicle Use Tax). The simplest, quickest, and safest way to file this form is through ExpressTruckTax.com, an authorized IRS E-file Provider of this form.

If a heavy vehicle was stolen, destroyed, or sold before June 1st and not used during the rest of the year, it qualifies as a credit vehicle. Another qualification for Credit Vehicles is if a heavy vehicle was used for 5,000 miles or less, or an agricultural vehicle that was used for 7,500 miles or less. Another significant qualification is that a credit, lower tax rate, exemption, or refund is not allowed for an occasional light or decreased load; neither is it allowed for a discontinued or changed use of the vehicle.

Even though the qualifications for credit vehicles can be complicated and confusing, ExpressTruckTax.com helps make this process simple. The filing process only takes a few minutes. If you need any help, the dedicated customer support team can help walk you through the process in minutes.

Expected delay for filing IRS Form 2290(2011-12)

Posted on June 29, 2011 by - 2290, 2290 IRS payment online, e-file 2290, e-filing 2290 tax, EFTPS, excise tax form, form 2290 download, Irs Forms, online tax efile, online tax filing, U.S federal highway use tax form 2290

The annual filing season of IRS Form 2290 for 2011-12 may be delayed.  IRS will not accept any paper format or e-filing at this time. An announcement on when it will be in place is expected to be made by IRS.

A meeting was conducted by IRS regarding the extension of time for tax filings for Form 2290.  Right now, the tax legislation is tied up in Congress. A new legislation need to be passed before IRS can collect the 2011-12 Form 2290 tax for the entire year.
Normal tax filing is not going to happen because of issues within the congress. IRS may wait as long as possible so that a single tax return is all that will be necessary for the 2011-12 tax Year. However a backup plan is in place so that a 3 month tax (July, August and September) can be collected by August 31st filing deadline. When the new legislation is passed, it will determine what happens for the reminder of the 2011/12 tax year.
Please register at www.ExpressTruckTax.com to get the latest updates on Form 2290.

The Hassle of Filing an IRS Form 2290

Posted on April 13, 2011 by - 2290, 2290 form, 2290 Schedule 1, 2290 tax, e-file 2290, e-file your truck tax, express 2290 schedule 1, file HVUT, form 2290 electronic filing, Free VIN Correction, HVUT, Tax 2290

IRS Form 2290 is used to collect what is referred to as the Heavy Vehicle Use Tax or HVUT. It is a fee that the IRS requires all vehicles with registered gross weights equal to or exceeding 55,000 pounds to pay annually on heavy vehicles operating on public highways.

This IRS Form contains a Schedule 1 that must be stamped by the IRS before the vehicle can be registered.  This form can be mailed to the IRS, which can take up to several weeks to process.  It could also be taken directly to the IRS office, which can take several hours of your day.  This must be accompanied by a proof of EFTPS payment.  

This form must be filed annually, for each taxable vehicle that is used on public highways during the current period.  The Current Period begins on July 1st and ends on June 30th.  A Form 2290 must also be filed once a vehicle is placed in service.  The due date for each month is the last day of the following month.  For example: if a vehicle is placed in service on October 3rd, the Form 2290 will be due on November 30th.  

Even though there are thousands, if not millions, of Heavy Vehicles that are required to file HVUT the IRS still requires everyone to either mail the Form 2290 to the IRS or actually come to the IRS office.  Fortunately there is an easier way that has recently become available.  

www.ExpressTruckTax.com allows you to fill out your IRS Form 2290 online and send it to the IRS electronically!  This way you can get a stamped schedule 1 in about 10 minutes.  Express Truck Tax is authorized by the IRS to file Form 2290.  The taxpayer will then receive the schedule 1 via email or fax as soon as the IRS processes the form.  The form will then be watermarked by the IRS instead of an actual physical stamp.

Starting a Trucking Company? Be Sure to Obtain Your Intrastate Authority

Posted on November 30, 2010 by - 2290, Express Excise, intrastate, intrastate freight, intrastate hauling, obtain your intrastate authority, starting a trucking company, Tax 2290

Featured Blogger
Benjamin Bellville
If you are just starting a trucking company then it’s important to obtain your intrastate authority as well as your interstate authority. Many people will tell you it’s a waste of money and that you will rarely use it or that it’s rare to get caught hauling freight that it’s required for, but I’m going to show you the importance of the intrastate authority and how it can make you extra money from time to time and the punishment that will come with getting caught hauling freight without it that requires it’s usage.

Interstate hauling is picking up freight in one state then transporting it to another state while an intrastate authority is required to pick up freight in a state and deliver it to the same state. Technically you are required to have an intrastate authority inside every state that requires it as law if you are going to be hauling intrastate freight within their borders. You can find out which of these states by asking whoever is handling the filing of your interstate authority.

By federal law you are required to keep records for every load you haul as well this information will be needed for your accounting. So you are going to have at a minimum a paper trail of 2-3 copies of this information out in the open that can be looked at by regulators any time they feel the need. In other words it’s going to be hard to hide this proof from state authorities. While it is rare that these records will be scrutinized for intrastate infractions you may face stiff penalties if caught. So why would anyone ever mess with an intrastate authority when they are starting a trucking company?

It’s a situation that’s not going to come up often like I mentioned therefor you won’t have much use for getting one in every state it requires, but for the state you are based in this is a situation that may occur from time to time. Take me for example, I live in Marietta, Ohio which is not a hotbed for outgoing great paying freight. So often when I would come home in order to get back on the freight circuit I ran, I would have to either dead head to Columbus, Cleveland or Cincinnati which was anywhere from 130-210 miles. Rather than lose money I would book a short load to get me there that I could easily incorporate into my schedule with picking up another longer better paying load in one of those cities all in the same day.

Unless you obtain your intrastate authority this would not be possible. Likewise after return trips to the state you could link a short load to get closer to home to cut down dead head on that end. Just a couple times of this scenario playing out easily pays the cost of the licensing and makes you more money in the long run, so despite what the average trucker says it’s planning like this that will put you over the top in being successful. So why would you not want to get it just in case?

Be sure to check out the great service and reliability that is offered for all of your highway vehicle use tax needs by Express Excise.

E-File 2290 for FREE – Wednesday Nov. 24th. Happy Thanksgiving!

Posted on November 23, 2010 by - 2290, 2290 online, 2290 tax, e-file online, Express2290, HVUT, irs 2290, Tax 2290, Truck Tax

We at Express2290.com would like to sincerely thank our customers, our community, and the industry we serve for all of your support this year. 2010 has been a wonderful year and we could not have done it without you.

In an effort to show our gratitude, we will be offering FREE E-FILING of your HVUT tax forms on Wednesday, November 24th. No catch. No qualifications. No fine print – just genuine, honest-to-goodness e-filing of IRS 2290 forms for free.

We know the holidays can be tough, especially when the economy is bad. We hope this gesture of our appreciation will help get you home, keep food on the table, or put one extra gift under the tree this year. From our family to yours – stay safe this holiday season and God bless!

Happy Holidays,

James Harris
Director, Tax Products
ExpressTruckTax
www.Express2290.com

Involving Drivers In The Freight Logistics Process

Posted on November 23, 2010 by - ”small trucking company”, 2290, business minded, Express2290, freight, freight logistics process, involving drivers, logistics, small trucking companies, truck driver, truck taxes

Featured Blogger
Benjamin Bellville

Involving drivers in the freight logistics process can be a great way to boost your overall effectiveness when it comes to moving freight and customer relations. Many small trucking company owners don’t understand that this is a process that begins with the hiring of their drivers. First I’m going to show you some things to look for in employees that you will want for your company, then I will outline the ways you can involve them in the freight logistics process and the benefits it will afford your company by doing so.

Driver Hiring Criteria
When you are going to involve your drivers more in the day to day operations decisions you will need to look for a certain type of driver. Just because a driver has a clean driving record and good recommendations does not necessarily mean they are the driver for you and your approach. Here is what you should look for in the interview process.

  • Are they business minded?
  • Do they have strong organizational skills?
  • Do they have great communications skills?
  • Do they look professionally presentable?
  • Are they experienced in trucking company operations?
  • Do they know how to use a load board and book freight?
  • Basic computer skills?
  • Are they safety and compliance minded?
  • Do they believe in driving fuel efficiently?
  • Can they perform basic mechanical tasks?


This is just the tip of the iceberg here, and will be dependant on just how much responsibility you want to give your drivers over time. Important to remember is that many truck drivers choose to drive for small companies because they are made to feel like they are more a part of the process and that what they think matters. This type of approach fosters confidence in your company and has a higher retention rating than just treating them like another number in a truck.

If you feel they may just be inexperienced in the industry but are business minded enough to train then by all means give them a shot. Sell your company as a building ground for drivers to build their own business within your business while providing them all of the tools and help they will need to some day branch out on their own. Include them daily in the freight logistics process as by involving drivers you will be shocked at what they are truly capable of. After all they are the ones with the real road experience who have a better idea of what it takes to get freight from point A to B that someone in an office has to guess at.

Teach them how to be your eyes and ears and as a group your company will virtually run itself. Why more companies don’t understand this I will never know. They treat drivers exactly the way they are stereotyped in the news and by society, how does this make a driver feel good about working for you or make them truly care about your business success?

I hope this week’s freight logistics posts have given you much food for thought and an idea of how to approach this topic when you start your company or how to make things better in your current company. Of course this has just been some highlights meant for a basic understanding, it’s up to you to unlock the approach that makes you most comfortable and that you feel provides you the best chance of success.

Did you know that when you start a trucking company you need to file for your HVUT taxes before you can obtain your IRP? Why not let Express2290 show you how they can save you money with fast electronic filing.

New PTIN Requirements for Tax Return Preparers

Posted on November 19, 2010 by - 2290, e-file, Express2290, HVUT, IRS, PTIN, Tax 2290, tax return, Truck Tax

Beginning January 1, 2011 the IRS will require paid tax return preparers who prepare all or substantially all of a tax return to register and obtain a Preparer Tax Identification Number (PTIN). The requirements are intended to ensure tax preparers are competent and qualified.

Tax return preparers may apply for a PTIN using the IRS PTIN online application system at irs.gov. Individuals who currently possess a PTIN will need to reapply under the new system but generally will be reassigned the same number.

The IRS has also set up a special toll-free telephone number, 1-877-613-PTIN (7846), that tax professionals can call for technical support related to the new online registration system. Applicants will pay a $64.25 fee to obtain a PTIN, which will be valid for one year.

Receipt of a PTIN will be immediate after successful online registration. Tax preparers may also submit a paper application (Form W-12: IRS Paid Preparer Tax Identification Number Application). Paper applications will be processed in four to six weeks. Before registration, applicants should consider that the date the PTIN is assigned is established as the annual renewal date.

PTIN applications will require a Social Security number. Individuals without a Social Security number may apply but will be required to provide one of the following: Form 8945 (PTIN Supplemental Application for U.S. Citizens Without a Social Security Number Due to Conscientious Religious Objection) or Form 8946 (PTIN Supplemental Application for Foreign Persons Without a Social Security Number.)

Check the Express2290 blog soon for more information regarding the IRS PTIN requirements.