Form 2290 Requirements for Non-Resident Truckers: A Definitive Guide

Form 2290, also known as the Heavy Vehicle Use Tax (HVUT), is one of the key documents that every trucker must have if they intend to operate in the United States. Non-resident truckers, in particular, need to be aware of a few details regarding this form in order to avoid any sort of penalties. In this article, we detail out the steps and essential requirements, along with deadlines to file Form 2290 for Non-Resident truckers.

What is Form 2290?

Form 2290 assists in the payment of the Heavy Vehicle Use Tax for applicable trucks across the United States. More specifically, Form 2290 is applicable for trucks grossing 55,000 pounds and more, therefore any truck with such weight is subject to the regulations and rules of Form 2290. Trucks which ‘Tax bleed’ are also charged an annual fee designated for maintaining highways. All residents of the U.S. and non-residents wishing to travel through the highways of the U.S. must comply with the Form 2290 requirement if the weight of their truck exceeds the given limit.

Who is Considered a Non-Resident Trucker?

A Non resident trucker is anyone who is not a U.S citizen or does not have nationality but still drives heavy Vehicles in the U.S. This category includes but is not limited to:

• Individuals residing in Mexico or Canada and have reached the U.S border to deliver goods.
• International truck drivers that have come to the U.S under special deals and contracts.
• Are Non-Resident Truckers Supposed To Do Any Filing With The IRS Form 2290?

A non-resident trucker to whom this last statement applies must file Form 2290 even with the truck being stated in the form as heavy vehicles because they operate in the US highways. There are two conditions that would apply here:

• Operating into an agricultural vehicle
• Gross taxable weight under $ 55,000

If they consider today to be their standpoint and consider the distance begun to be travelled, developing the East as having the direction and moving towards the West, if they intend to weight approximately under 7500 miles or don’t expect to weigh more than that than the trucks being expected for hauling should ideally cater around 5,000 miles distance.

Key Requirements For Form 2290 Reg Filing

EIN (Employer Identification Number):

It should be the case that EIN is in place with the majority of the non resident truckers who wish to be compliant with filing 2290. First, an Acquisition of Employer Identification Number is mandatory with the IRS. Do note that obtaining a social security number doesn’t apply here.

Vehicle Identification Number (VIN):

Last but not an exhaustive part would be the following VIN Every heavy vehicle under reporting must also be stated.

Taxable Gross Weight:

The next thing we are provided with is the means by which the HVUT would be calculated. A simple calculation which runs down to knowing the potentially gross taxable weight or in other words, all weight that has been paid in taxes.

Mileage Use Limit:

The last few requirements cater around address while there are one or more exceptions to the rules in which they do not have a US address as an example, providing one is beneficial Terminating by stating the aggregate previous statement.

U.S. Address:

The reason why there has been no expectation in covering a US address is primarily for this reason as an address isn’t a prerequisite. In contrast to that the address has been your registered US business partner or an agent has to be in the text.

Steps to Submit Form 2290 for a Non Resident U.S. Trucker

Apply for an EIN:

Visit the IRS website or call them requesting for an EIN. It may take up to 14 days for an application to get processed.

Please provide all necessary documentation:

Gather your EIN, details of gross vehicle weight and your VINs.

Choose what option suits you best to file:

• E-file: Non-Resident truckers having 25 or even more vehicles have to e-file. For Non Resident Truckers having fewer than 25 vehicles e-filing is advisable for speedy processing.
• Mail: Alternatively, file using a paper Form 2290 which you will have to mail to the IRS.

How to pay the HVUT Tax:

To pay one can use different payment options available such as the following:

• Option to withdraw electronically.
• Electronic Federal Tax Payment System (EFTPS).
• Check our money order.

Schedule 1:

A stamped Schedule 1 will be dispatched to you on form submission. This requires one to have such a document to register a vehicle.

Timelines for Submitting Form 2290

• The start date for filing and remitting HVUT is from July 1 and the end date will be the subsequent year’s June 30
• Any month other than July for vehicles should report at the end of the month which should follow the first usage month.

Penalties for Non-Compliance

Lack of Form 2290 being filed or HVUT being paid has the following consequences;

• The Internal Revenue System (IRS) will impose fines and penalties.
• Registration renewal for the vehicle can be affected as well.
• It does carry the risk of civil penalties if TP operates without being able to prove his payment.

Advice for Non-Resident Truckers Claiming Form 2290

• Consult a Tax Professional: Having a consultant whose fee specializes in non-resident claims tendering makes things easier.
• Use of E-filing: Receipt of Schedule 1 is further ensured with faster processing through e-filing.
• Make Copies of your documents: Blank copies of filled Form 2290, completed Schedule 1, and copies of the payment receipt should be retained.

For non-resident truckers who are stationed in the U.S., the submission of Form 2290 has become an integral part of their responsibilities. With the information concerning the requirements and timeframes, there is assurance that compliance will be achieved and movement not be stalled. Always address the right resources and keep yourself alert with the updates so the process becomes easy and the focus can be put on the trucking business.

Note: For more information, visit IRS website