Farmers and truckers can now file Form 2290

The Internal Revenue Service has released the Form 2290, Heavy Highway Vehicle Use Tax Return. This form is used to figure and pay the use tax due on trucks having gross vehicle weight of 55,000 pounds or more. No tax is owed though in two instances: if the vehicle is expected to be used 5,000 miles or less per year or if the vehicle is used in agriculture and is expected to be used 7,500 miles or less per year. Even if one of these exceptions is met, the Form 2290 must still be filed with the IRS.

The reporting period for the Form 2290 is July 1st through June 30th of the next year. Normally this form was due by Aug. 31 each year, but the IRS revised its form and extended the filing date to Nov. 30, 2011, for this year only.

Once this form is filed with the IRS, a copy of it is taken to your Department of Licensing office and this allows for extra tonnage to be purchased for the truck. Because the IRS released the Form 2290 later than usual, truckers had to take their prior year’s schedule to the Department of Licensing to purchase extra tonnage. Even though your tonnage has been purchased with last year’s schedule, you are still required to file a Form 2290 before Nov. 30, 2011.

Form 2290 can be downloaded from the IRS website at www.irs.gov. After completing the form, it can be delivered to an IRS walk-in office, or it can be mailed to the IRS at one of two addresses, depending on whether or not tax is due, or it can be efiled for a fee through certain providers in the IRS efile program. The form may also be obtained at Leffel, Otis & Warwick, P.S.