Posted on August 31, 2011 by Santamarina Joseph - 2290 e-file, 2290 tax, e-file 2290, Fleet Owners, Form 2290, Form 2290 E-file, Form 2290 filing delay, IRS Tax Implications, Tax 2290, truck drivers, Truck Operator tax, truck taxes
As the month of November moves closer and closer, you will want to be able to get your Form 2290 taken care of as swiftly as possible once it is made available. It is unfortunate enough that the filing process was delayed, but to avoid any future confusion about the issue, it would be beneficial to be ready to file once the form is available.In order to make the filing process easier with the IRS using Form 2290, it is very important that you keep accurate records, just like you would when filing any other type of tax return. It is crucial for anyone filing form 2290 to maintain their records for at least 3 years prior to the filing date for any taxable highway vehicles registered to them. For fleet owners and small trucking companies who have filed form 2290 in the past, it is wise to always keep the 2290 records on hand, as one never knows when IRS inspection may take place. It is even important to save these returns if they are only for a part of a year. In the case of a suspended vehicle (public highway use was less than 5,000 miles/year) it is still necessary to keep records of Form 2290’s filed for them as well.You will need to gather the following information before filing form 2290 to accelerate the filing process. You will need a description of all vehicles for which you are filing as well as a VIN (Vehicle Identification Number) for each one. You will also need to know the gross taxable weight of the vehicle. It is also necessary to report the date the vehicle was acquired, as well as the name and address of the previous owner. The first use month for the taxable period is also required for reporting. If a vehicle is considered to be suspended, keep a record of actual highway mileage. If the vehicle is an agricultural vehicle, then keep accurate records of the number of miles it is driven on a farm or field. Keeping proper records of your 2290 information will be a great help to you in the unfortunate event of an audit. It will also make the task of filing this form much easier.ExpressTruckTax.com is an IRS authorized E-File provider who can help you file form 2290 as well as keep secure online records of previously filed form 2290’s. For more information on the 2290 filing process, heavy vehicle use tax, IRS payment methods, etc visit the Express Truck Tax website or call our Truck Tax experts at 704-234-6005. You can also email any questions to support@ExpressTruckTax.com.
Posted on August 27, 2011 by Santamarina Joseph - 2290 e-file, 2290 form, e-file 2290, express2290.com, Expresstrucktax.com, Form 2290, Form 2290 2011, form 2290 Schedule 1, form2290.net, irs 2290, Tax 2290
There are several taxes that are imposed on those in the trucking industry each year. Heavy Vehicles travelling on public highways are subject to HVUT, or Heavy Vehicle Use Tax. These taxes can be filed by filing a Form 2290. Truckers, owner operators, and trucking companies were recently notified by the IRS that their next highway use tax return for filing HVUT (which is usually due on August 31) will instead be due on November 30, 2011. The primary reason for the extension of the due date is to reduce confusion and multiple filings of Form 2290 that could result if Congress reinstates or makes changes to the current highway use tax after September 30, 2011.
The previously mentioned Heavy Vehicle Use Tax applies to trucks, truck tractors and buses with a gross taxable weight of 55,000 pounds and above. There are also many detailed rules and regulations that apply to vehicles with minimal road use, logging/agricultural vehicles, vehicles transferred during the year, and also those whose first use month was during July. In typical scenarios, vans, pick-ups and panel trucks are not taxable because would [under normal circumstances] fall below the 55,000 pound requirement.
The recently determined filing deadline of November 30 for Form 2290 (Heavy Highway Vehicle Use Tax Return) applies to the tax period beginning on July 1, 2011. This does not only include those vehicles that were used during July, it also includes those whose first use month was during August or September. According to recent statements from the IRS, 2290 tax returns should not be filed and payments should not be made until November 1, 2011.
Regulations for new vehicles that need to be registered will also take effect. Any new vehicle that needs to be registered during July through October of 2011, state DMV’s are now required to accept a Stamped Schedule 1 from the previous year since it is not possible to receive a stamped Schedule 1 until November of 2011. If a vehicle was acquired within the current tax year, and there is not a stamped Schedule 1 for the previous year, the owner only needs to provide some form of proof of purchase to prove that the vehicle was recently placed in his/her possession.
Fortunately, once the Form 2290 is available, the electronic filing service: ExpressTruckTax.com will be able to E-File the form and send it to the IRS in minutes. Express Truck Tax is an IRS Authorized E-File provider for filing Form 2290. The E-Filing Process is very simple; the form can be completed in minutes, and it can be sent to the IRS as soon as it is finished. It is such a time saver when you compare it to waiting in the IRS office for hours or sending it via postal mail and waiting weeks for the IRS to process it. All you will need is your basic information about yourself, and your truck.
Posted on August 26, 2011 by Santamarina Joseph - 2290 form, e-file 2290, express truck tax, Expresstrucktax.com, Form 2290, form 2290 2011 delay, form 2290 download, HVUT, Tax 2290, Truck Operator tax, Truck Tax, Truck tax regulations
If you are a trucker, owner operator, or trucking company, you are subject to filing a tax return for the Heavy Vehicle Use Tax. These taxes have typically been filed with the IRS Form 2290. Until recently, this form could only be filed by paper. However, there have been great advances in technology over the past few years and the IRS now accepts and encourages taxpayers to E-File their 2290 Form.
The IRS has approved several third party service providers to E-File the Form 2290 on behalf of those taxpayers who need to file. This list is posted on the IRS website. The IRS itself does not provide a way to E-File this form through their website. In deciding how to file, there are a few things that should be considered. When you select a provider, it is important to be sure that they are an Authorized IRS E-File Provider, make sure that they can handle all of your truck tax needs, and it is safest to find a provider that is entirely web-based.
- When selecting an Authorized E-File Provider, you should look on their website for something to verify that they are actually authorized by the IRS to E-File tax forms. Again, you can also refer to the IRS Website for a complete list of Authorized E-File Providers. Be sure that the provider you choose is on that list!
- If you need to file several types of Truck Taxes and not only the Form 2290, like IFTA or Form 8849 then it would be helpful to have them all filed from the same place. Some service providers are only for Form 2290, or Form 8849, etc. The most convenient and economical way of filing would be to have them all filed with the same service.
- If an E-Filing system is not web-based, then there is less reason to use it. If a so-called E-Filing system is not web-based, meaning you need to download a program onto your computer in order to run the program, then it is not a true E-Filing system. The IRS recommends E-Filing because of its speed and security. If you are required to download lots of files and store information on your computer, your system is not completely web based. The benefits of a web-based system are obviously the speed of transfer to the IRS when you are finished, but also the security of storing your information online instead of on your computer. If you rely on your computer to store your information, you run the risk of losing all of your information if your computer crashed or if you spill something on it, etc.
ExpressTruckTax.com fits all of these qualifications for a Truck Tax E-File Provider. It is entirely web-based, they are a one-stop-shop for all truck tax needs, and they are authorized by the IRS as an E-File provider on the official list from their website. If you need any help, you can also contact their wonderful customer support team! They offer live chat & phone support Monday through Friday (9:00am – 6:00pm EST) at 704.234.6005, as well as email support 24/7 (support@expresstrucktax.com). This way you can get a stamped schedule 1 in about 10 minutes. The file is electronically submitted to the IRS, and within minutes the file will be processed by the IRS and the filer will receive a notification from Express Truck Tax that their return has been processed.
Posted on August 22, 2011 by Santamarina Joseph - 2290 e-file, e-file 2290, express2290.com, Expresstrucktax.com, Form 2290 2011, Form 2290 HVUT, form 2290 Schedule 1, form2290.net, HVUT Instructions, HVUT Payment, irs 2290, Tax 2290
As anyone who is a veteran of the Trucking Industry will tell you, there are many more business and economic responsibilities other than simply getting something delivered at the right time and place. Heavy Vehicle Use Tax, or HVUT, is one of the most common taxes on heavy highway vehicles in the United States. Paying this tax properly involves filing the IRS Form 2290. This Form is so easy to E-File online, and thanks to Express Truck Tax, there is no reason to be late, as evidenced by these points:
- IRS Fines
- Unless you enjoy IRS Audits and spending time in courtrooms, it is a terrible to not pay your taxes. The IRS can add all kinds of interest and late fees, but if you end up in court over the matter it will lead to the court costs as well as heavy fines.
- Not filing or not paying is a felony
- Fines are bad enough, but it could be worse. Going to court can lead to criminal charges. The IRS & state governments could prosecute anyone who purposely cheats to avoid paying the truck tax. It can also lead to time in prison.
- Stay focused on your business
- If these are not paid in a timely manner, the previously mentioned fines, court appearances, and possible jail time could seriously put a halt on your business. The time and energy spent worrying about IRS Audits, Fines, and Court Dates is not worth it. Especially when the taxes are not typically very high.
- Taxes help improve public roads
- Paying taxes is never a joyful experience, but you should get some gratification in the fact that much of the taxes paid for HVUT go back into the cost of roads and highway expenses. It just makes sense; if you enjoy using something, you shouldn’t mind paying for it.
- It’s So Easy
E-file IRS form 2290 with expresstrucktax.com on time. It’s made as easy as 1-2-3 to e-file truck tax 2290 and get IRS stamped Schedule 1 in few minutes. Avoid IRS penalties and Audits by keeping your 2290 records with express truck tax. E-file IRS 2290 VIN Corrections for free of cost.
Posted on August 20, 2011 by Santamarina Joseph - 2290 form, e-file 2290, Expresstrucktax.com, Fleet Owners, Form 2290, form 2290 2011 delay, form 2290 download, HVUT, Tax 2290, truck drivers, Truck Operator tax, Truck Tax, Truck tax regulations
You don’t have to be a transportation expert to understand that Washington DC is known for its gridlock. The very worst of it is actually off the roads and on Capital Hill. While both parties in Congress continue to argue, there is a significant piece of legislation that has yet to be voted on. The delay of this legislation being enacted has thrown many people in the trucking & transportation industry for a loop.
The law previously referred to is a transportation law known as SAFETEA-LU – the Safe, Accountable, Flexible, and efficient Transportation Equity Act: A Legacy for Users – which expired in 2009, but it allowed the taxes associated with the Highway Trust Fund to be collected for an additional two years. When SAFETEA-LU became law in 2005, lawmakers added what they believed to be enough time to get the next multi-year transportation authorization bill in place.
Those two years have passed faster than expected and we are left without a new Highway Bill to replace it. The House and Senate committees are now drafting preliminary versions of the legislation and will continue to debate its details. Let’s hope that both sides come to an agreement soon to avoid massive confusion in the trucking industry. Trucking Regulations alone are complicated enough.
Under normal circumstances, tax provisions related to the Highway Trust Fund would be extended as part of the authorization. Unfortunately, no one can accurately predict what will happen in the future, especially with the extreme volatility between political parties of late. One thing that is predictable, however, is that ExpressTruckTax.com will keep updating their website and blog with the latest news affecting the Trucking Industry. Once there is more information available about the HVUT filing process, we will let you know. Express Truck Tax is the premier provider of Tax Services for the Trucking Industry; as soon as the IRS releases the new Form 2290, it will be available for EFiling at www.ExpressTruckTax.com.
Posted on August 19, 2011 by Santamarina Joseph - 2290 e-file, 2290 tax, e-file 2290, Expresstrucktax.com, Fleet Owners, Form 2290, Form 2290 E-file, Form 2290 filing delay, IRS Tax Implications, Tax 2290, truck drivers, Truck Operator tax, truck taxes
For many Owner-Operators of Heavy Highway Vehicles, the benefits of self employment make being on the open road a very exciting experience. However, due to the heavy regulation of the Trucking and Transportation Industry, there are various taxes you must pay for self-employment income earned as an independent truck driver. Since self-employed individuals are not subject to tax withholding, there is more control over periodic tax payments throughout the year, which can be cut down by claiming deductions for business expenses. Self-Employment Tax
The Self-Employment tax applies to truck drivers who operate their own business. These taxes are imposed in order to fund the Social Security and Medicare programs. The disadvantage of paying these taxes as a self-employed individual is that you owe twice as much as taxpayers who earn their income from employment. This is because employers are responsible for paying the other half of these taxes for their employees. There is somewhat of a silver lining to this though, the IRS does allow you to claim a deduction for 50 percent of the self-employment tax payments you make as an adjustment to income.
Truck Driver Deductions
You are not required to pay income tax or self-employment tax on your gross earnings from self employed truck driving. Instead, it calculates your tax due on net earnings, which is equal to your gross earnings minus all deductions you can claim. In order to claim a deduction, the expense must be ordinary and necessary to operate your business. This may cover any number of expenses you incur, but typically, truck drivers may deduct the cost of gasoline, oil, truck repairs, insurance and parking charges. You may also deduct the cost of the truck itself by including the lease payments or depreciation of the purchase price in your deductions. And, if you ever stay in a hotel during those long road trips, you may deduct your lodging expenses also.
Other Truck Taxes
IRS Form 2290 is meant to send information about the usage of a commercial truck and to pay taxes on that use to the IRS. You can use this form for a single truck filing, or up to twenty-five vehicles can be reported on one form. The major reasons for filing the form include:
The typical Tax year for Form 2290 is from July 1st to June 30th of the next year. The form and any payment are typically due by the end of August of the corresponding year. The IRS requires that forms with 25 or more vehicles to be electronically filed.
As mentioned Earlier, the typical tax year is from July 1 to June 30, but this year it has changed. Due to legislation being held up in Congress, there has yet to be a legislation enacted to collect these Heavy Vehicle Use Taxes. The IRS has announced that it will not be accepting these 2290 forms until November 1 of this year.
Posted on August 18, 2011 by Santamarina Joseph - 2290 e-file, 2290 tax, e-file 2290, express truck tax, Form 2290, Form 2290 E-file, Form 2290 filing delay, IRS, IRS phishing scams, IRS scammers, stay alert, Tax 2290
Scammers are like cockroaches; they are unwanted, yet they never seem to go away. Recently, there has been a set of IRS phishing emails that have been infesting the web. There have been at least two versions. One claims to be from “info manager@irs.gov” and another from “support manager@irs.gov.” These emails can look convincing with headers that read: “IRS notification.” Although it may seem authoritative, neither of these are legitimate and should be ignored, deleted, or forwarded along to phishing@irs.gov. Do Not reply and Do Not open the attachments.Here is the plain text version of one of the emails:
Important Information about your tax return
We are unable to process your tax return
We received your tax return. However, we are unable to process the return as field.
Our records indicate that the person identified as the primary taxpayer or spouse on the tax return did not provided all the required documents shown on the tax form. Our records are based on information received from the Social Security Administration.
Based on this information, the tax account for the individual has been locked
What you need to do
Print out the attached notification and list of missing documents, fill it in, add the documents and send the following information to the address shown in the attached notification.
List of required documents:
- A copy of this letter
- Notification letter
- A photocopy of valid U.S. Federal or State Government issued identification.
Keep this notice for your records.
As you can see, this email is littered with typos and grammatical errors. That is always a Huge Red Flag if you are receiving an email that is supposedly from a professional organization. In addition to that, it is commonly known that the IRS does not send unsolicited e-mails to taxpayers. Therefore, most emails claiming to be from the IRS are most likely a scam. Be very careful with these emails. Most of them try to get you to reveal your personal or financial information. Do not reveal any of this information via e-mail. Better yet, Do Not reply to the email at all. Don’t follow any links from these e-mails to any web sites where you might be asked for the same information.
Other e-mails may have attachments or links which download viruses or other malware onto your computer. Some of this malware, has the capabilities to retrieve financial and other personal information from your computer. Even if you don’t manually input personal information into these sites, the malware allows the scammers to track your personally identifiable information.
Key Point to Remember: the IRS will never initiate contact with you via email. They will not ask you to click links to fix your tax information or verify your tax account. Neither will you be advised of a mistake in your refund via email. If you are concerned that you need to contact the IRS, then you should call them (1.800.829.1040). Don’t click on an attachment or reply to an email claiming to be from the IRS.
So to recap: delete, delete, delete. Do Not open links. Do Not open any attachments. Do Not investigate on your own. The IRS can handle any investigation if necessary. If you would like to make the IRS aware of it, you can forward the e-mail to the IRS at phishing@irs.gov then DELETE the email.
This Information has been provided by the Truck Tax Team at www.ExpressTruckTax.com
The purpose of Form 2290:
IRS Form 2290 is meant to send information about the usage of a commercial truck and to pay taxes on that use to the IRS. You can use this form for a single truck filing, or up to twenty-five vehicles can be reported on one form. The major reasons for filing the form include:
This IRS form only applies to a specific time period, which does not coincide with the calendar year. The typical Tax year for Form 2290 is from July 1st to June 30th of the next year. The form and any payment are typically due by the end of August of the corresponding year. The IRS requires that forms with 25 or more vehicles to be electronically filed.
As mentioned Earlier, the typical tax year is from July 1 to June 30, but this year it has changed. Due to legislation being held up in Congress, there has yet to be a legislation enacted to collect these Heavy Vehicle Use Taxes. The IRS has announced that it will not be accepting these forms until November 1 this year.
Parts of the Form:
While this form is broken down into two parts, those who file electronically with ExpressTruckTax.com only need to enter information one time. The Form 2290 consists of the Form and the Schedule 1 that needs to be stamped by the IRS in order to register a vehicle with the state DMV. Much of the information for these forms are duplicate information. Filing online with the Express Truck Tax service will save you time by only entering information once.
When E-Filing this form, instead of physically stamping the Schedule 1, the IRS will send a Schedule 1 with an official IRS watermark to verify that it was processed. State DMVs are required to accept this as proof of the Schedule 1.
Heavy Highway Vehicles:
The IRS also provides a way for owners and operators of multiple vehicles to include them in the same form. The Schedule attached to Form 2290 allows the taxpayer to list the VINs of all included vehicles. When filing electronically, you can even upload an excel document of all your vehicles. Another beneficial feature of ExpressTruckTax.com is the option to perform Free VIN Corrections. Instead of having the form rejected and sent back to you, you can correct the mistake and submit it to the IRS again at no extra charge.
Questions About the Form 2290:
If you have any questions about Filing Form 2290 or if you qualify, feel free to call the Truck Tax Experts at Express Truck Tax at (704)234-6005. You can also email them at support@expresstrucktax.com. You can also checkout their Website and Blog to stay up to date on the latest Truck Tax information: www.ExpressTruckTax.com.
Posted on July 30, 2011 by Santamarina Joseph - 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.
Posted on July 29, 2011 by Santamarina Joseph - 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
