2290- Heavy Use Tax
ATTN: Heavy Truck Customer
Anyone who registers a heavy highway motor vehicle in their name with a taxable gross weight of 55,000 pounds or more must file Form 2290, Heavy Highway Vehicle Use Tax Return.
The IRS is encouraging you to file online, either through your tax preparer or an online company at http://www.irs.gov/e-file. Fees will be charged even if you are filing suspended tax. You may file by mail at no additional charge and you are welcome to come into our office for assistance with this form. If you are an individual, you are no longer able to use you Social Security Number, you must file for an Employer Identification Number (EIN).
We will need the IRS stamped receipt for your renewals, we will no longer be able to renew registrations unless you have proof with you.
If you have any questions give us a call at (785) 364-3791.
E-file is an option
Starting this year, the IRS will no longer mail you a Form 2290, Heavy Highway Vehicle Tax Return. Although alternative resources are available to obtain a tax form, you may want to consider filing your Form 2290 electronically. The electronic version of Form 2290 will improve excise tax processing, save personal resources (for example, time and postage) and reduce preparation and processing errors. Your Schedule 1 is available for printing immediately after your return is accepted by IRS. E-filing is the fast, secure, easy and accurate way to file returns and pay any tax due. You cannot e-file forms directly with the IRS. Form 2290 must be filed 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.
For more information, please visit www.irs.gov/trucker.
This only applies to vehicles registered at 55,000 pounds or more. The following are guidelines the State has provided us for acceptable proof of payment or exemption. If you need a copy of the full 2290 form please contact this office. You may also access it on the Internet at www.irs.gov/pub/irs-pdf/f2290.pdf.
Under KSA 8-127a and provisions of the Surface Transportation Assistance Act of 1982 (Federal Law), trucks with a gross registration weight of 55,000 pounds or more are not to be registered by the county treasurer until the applicant presents proof that the Federal Heavy Vehicle Use Tax has been paid or has been suspended (exempted).
Unfortunately, we will no longer be able to renew registrations unless you have proof with you. If you cannot find your proof of payment you will need to request a copy from the IRS. Their toll free phone number is 866-699-4096. You may also contact the local office at 120 S.E. Sixth Avenue, Topeka, Kansas 66603. Their phone number is (785) 235-3053.
If you have any questions, please feel free to give us a call.
Heavy Use Guidelines
Under KSA 8-127a and provisions of the Surface Transportation Assistance Act of 1982 (Federal Law), trucks with a gross registration weight of 55,000 pounds or more are not to be registered by the county treasurer until the applicant presents proof that the Federal Heavy Vehicle Use Tax has been paid or has been suspended.
Suspended means any taxpayer who reasonably expects to use his or her “otherwise taxable” vehicle 5,000/7,500 (agricultural) miles or less during the tax period, may elect to “suspend” the tax for that period.
Proof of payment or suspension as prescribed by the Secretary of the Treasury, shall consist of the following:
A new or used truck may be registered within sixty (60) days of the purchase date without providing proof of payment of Heavy Vehicle Use Tax. If the truck is registered sixty-one (61) days or later from purchase date, proof of Heavy Vehicle Use Tax will be required. A copy of the previous owner’s Schedule 1, Form 2290 will be accepted.
If a truck is purchased during the months of July, August or September and makes application for title and registration during these months, the applicant may use the validated Schedule 1, Form 2290, from the immediately preceding year for the trucks that were included in the validated Schedule 1.
Trucks increasing their registration weight after the renewal period will have the following requirements:
The IRS will return the Schedule 1 portion of the 2290 form stamped received by the IRS to you. This is the proof that you must provide.
You may access the form at https://www.irs.gov/pub/irs-pdf/f2290.pdf.
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