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IRS 2290 schedule 1

IRS needs two copies of schedule 1. This needs to be duly filled and submitted to the IRS along with the filled in copy of the Form 2290 while filing. The IRS will stamp one copy and return to you for use as proof of payment when registering vehicle(s) with a state. After e-filing the Form 2290 along with the schedule of Heavy Highway vehicles, IRS will digitally watermark one of the schedule 1 and that will be sent back to be used as a proof of HVUT payment.

If you want a copy of a prior-period Schedule 1 returned, you must send a written request to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

IRS 2290 VIN corrections

VIN is Vehicle Identification Number. It is a 17/19 digits number allotted to individual vehicles. They are used to uniquely identify motor vehicles. IRS provides an option in Form 2290 to correct any mistakes done in the VIN in the previous filings. This type of amendment is called as the VIN correction.

VIN correction enables the user to change the wrongly reported VIN. To change, the user needs to know the previously reported VIN and the correct VIN. The user can report those VINs that were reported through simpletrucktax.com.

When there is a mistake in the VIN while filing a return, the IRS will reject the return. This needs to be corrected and filed once again. This option is provided in simpletrucktax.com which can be completed in very easy steps.

IRS 2290 Amendments

Any change done to a previously filed return and filed again is called as an amended return. Form 2290 has a check box that needs to be selected, if the user wish to file an amended return. A return can be an amended return if one of the following is done: (a) Reporting additional tax from an increase in taxable gross vehicle weight or (b) suspended vehicles exceeding the mileage use limit.

To Report the vehicles for which the taxable gross weight has increased from that reported on Form 2290 elsewhere, use amendment- Gross weight increased. When the taxable gross weight of the vehicle increases, the vehicle falls into a new category and the additional tax for the remainder of the period needs to be reported on Form 2290.

To Report increase in mileage use limit of a suspended vehicle from that reported on Form 2290 elsewhere, use Amendment- Exceeded Mileage. A vehicle becomes taxable if it exceeds the mileage use limit of 5,000 miles or more (7,500 miles or more for agricultural vehicle).

IRS 2290 download and instructions

The Internal Revenue Service website gives all the details regarding the filing of Form 2290, payments, refunds and many more. All the details and the Forms for filing Form 2290 can be downloaded and they come along with the clear instructions that are easy to follow.

https://www.irs.gov/pub/irs-pdf/i2290.pdf is the link in which one can find the instructions for Form 2290- Heavy Highway Vehicle Use tax Return. The instructions covers the following:

  • Purpose of Form
  • Who Must File
  • Taxable Vehicles
  • When To File
  • How To File
  • Where To File
  • Form 2290 Call Site
  • Penalties and Interest
  • Getting Started
  • Employer Identification Number (EIN)
  • Vehicle Identification Number (VIN)
  • Taxable Gross Weight
  • Name and Address
  • Part I. Figuring the Tax
  • Line 2
  • How To Pay The Tax
  • Schedule 1 (Form 2290)
  • Schedule 1 (Form 2290)
  • Consent to Disclosure of Tax Information
  • Third Party Designee
  • Signature
  • Recordkeeping
  • How To Get Tax Help
  • Partial-Period Tax Tables (for vehicles first used after July of the period)

https://www.irs.gov/pub/irs-pdf/f2290.pdf is the link in which one can find the Form 2290- Heavy Highway Vehicle Use tax Return. The Form covers the following:

  • General Form 2290
  • Tax computation
  • Schedule of Heavy Highway Vehicles
  • Consent to disclosure of tax information
  • Form 2290-V, Payment Voucher

Form 8849 schedule 6

Any refund for the vehicles that was either sold/ destroyed or stolen, used less than the mileage use limit or tax overpaid can be claimed using Form 8849 with duly filled return. Schedule 6 is used for claims not reportable on Schedules 1, 2, 3, 5, and 8, including refunds of excise taxes reported on:

  • Form 720, Quarterly Federal Excise Tax Return
  • Form 2290, Heavy Highway Vehicle Use Tax Return
  • Form 730, Monthly Tax Return for Wagers
  • Form 11-C, Occupational Tax

https://www.irs.gov/pub/irs-dft/i8849s6--dft.pdf is the link in which one can find the instructions for Form 8849-Schedule 6 – Other Claims. As per the instruction in the IRS website:

A claim for refund may be made for the following:

An overpayment of tax due to a mistake in tax liability previously reported on Form 2290. The claim is made by the person that paid the tax to the government.

A pro rata refund of the tax paid on Form 2290 for a vehicle that was sold, destroyed, or stolen before June 1 of any period (July 1 – June 30) and subsequently not used during the period. The claim is made by the person in whose name the vehicle is registered at the time it was sold, destroyed, or stolen. To make a claim for a vehicle that was sold, destroyed, or stolen, the following information must be attached to Schedule 6.

  • The vehicle identification number (VIN).
  • Whether the vehicle was sold, destroyed, or stolen.
  • Date of the sale, accident, or theft.
  • Computation of the refund amount. See the line 5 instructions for Form 2290.

Any vehicle on which the tax was paid on Form 2290 if the vehicle was used 5,000 miles or less on public highways (7,500 or less for agricultural vehicles) during the period (July 1 – June 30). The mileage limitation applies to the total mileage a vehicle is driven during a period regardless of the number of owners of the vehicle. A claim for this mileage refund cannot be filed until after June 30 of the period. The claim is made by the person that paid the tax to the government.

https://www.irs.gov/pub/irs-access/f8849s6_accessible.pdf is the link in which one can find the Form 8849-Schedule 6 – Other Claims.

IRS e-file

For quick processing of the submitted return, it is a required to file the form 2290 electronically. The instructions for Form 2290 says that, Electronic filing is required for each return reporting 25 or more vehicles. However, all taxpayers are encouraged to file electronically. Electronic filing generally allows for quicker processing of your return. A stamped Schedule 1 can be available within minutes after filing and acceptance by the IRS.

You can file Form 2290 electronically through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes. For more information on e-file, visit the IRS website at www.irs.gov/efile or visit www.irs.gov/trucker

IRS certified software provider

IRS certification is mandatory to provide online filing services and simpletrucktax.com takes the pride of introducing itself as one of the IRS certified software provider. An IRS Authorized e-file Provider for Tax Form 2290 online filing is a business or organization authorized by the IRS to participate in IRS e-file of Tax Form 2290 online. It may be a sole proprietorship, partnership, corporation, or other entity. As said in the IRS website:

IRS requires all tax preparation software used for preparing electronic returns to pass the requirements for Modernized e-File Assurance Testing (ATS) as briefly explained below:

  • IRS issues a publication that includes a series of test tax returns and instructions. These publications can be found on the MeF User Guides and Publications page:
    • Publication 1436 for individual returns
    • Publication 5078 for business returns
    • Software vendors notify IRS at the e-help Desk (1-866-255-0654) that they plan to test and provide a list of forms they plan to include in their tax preparation software.
    • Note: IRS does not require software vendors to support all forms. They are allowed to develop their tax preparation software based on the needs of their clients.
  • Software vendors use the test scenarios in the publications above to create test returns and format in the specified Extensible Markup Language (XML) format.
  • The software vendor transmits the XML formatted test tax returns to IRS.
  • An e-help Desk assistor checks data entry fields on the return.
    • These checks ensure tax calculations on the test return matches the answers provided by IRS on the test returns.
    • These checks also ensure the software correctly formats the test tax return data in XML format and the data can be successfully transmitted to, received and the tax return viewed by IRS.
  • When IRS determines the software correctly performs all required functions it is approved for electronic filing.
  • Software vendors are allowed to market their tax preparation software as approved for electronic filing to corporations and/or tax professionals after the approval from IRS is received.

IRS schedule 1

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1 and ending on June 30, if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.

There are two schedule 1 forms and both the forms needs to be duly filled in and submitted to the IRS. The second copy will be stamped and returned to you for use as proof of payment. Once your return is accepted by the IRS, your stamped Schedule 1 can be available within minutes.

Use Schedule 1 for the following actions:

  • To report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).
  • As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the copy of Schedule 1 stamped and returned to you by the IRS for this purpose.

If Form 2290 is filed electronically, a copy of Schedule 1 with an IRS watermark will be sent to the ERO, transmitter, and/or ISP electronically. Ask the ERO, transmitter, and/or ISP for the original electronic copy of Schedule 1. If you want a copy of a prior-period Schedule 1 returned, you must send a written request to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

Generally, states will require verification of payment of the tax for any taxable vehicle before they will register the vehicle. Use the stamped copy of Schedule 1 as proof of payment when registering vehicles with the state. U.S. Customs also requires this proof of payment for entering a Canadian or Mexican vehicle into the United States. If you do not have the stamped copy, you may use a photocopy of Schedule 1 and both sides of your canceled check as proof of payment.

The IRS will share information reported on Form 2290 and Schedule 1. The information shared includes the VINs for all vehicles reported on Schedule 1 and verification that you paid the tax reported on Form 2290, line 6. This information will be shared with the Department of Transportation, U.S. Customs and Border Protection, and state Departments of Motor Vehicles. The IRS needs your consent to release this information.

Tax tips

The IRS provides several tax tips for the return filers and all these tips are available in the IRS website at https://www.irs.gov/uac/IRS-Tax-Tips. Some of the common tips given to the users are:

  • A Dozen Key Points about Paying Your Taxes
  • IRS Issues the Top 10 Tax Time Tips
  • Five Things to Know if You Need More Time to File Your Taxes
  • Last-Minute Filing Tips
  • Ways to Pay Your Tax Liability
  • Save on Your Taxes and for Retirement with the Saver’s Credit
  • Certain Donations to Help Families of Two Slain New York Officers Can Be Claimed On 2014 Returns
  • IRS.gov: Simply the Best Place to Get Tax Help
  • Five Key Tax Tips about Tax Withholding and Estimated Tax
  • File on Time Even if You Can’t Pay
  • Bartering Income: The Value of Property or Services You Receive
  • Seven Tips to Help You Determine if Your Gift is Taxable

IRS help

IRS help is available all the time in various format. The IRS website is an ocean of information pertaining to the tax filing for Form 2290. However, the IRS.gov Website Help Desk can't access tax returns, offer refund or transcript information, answer tax law questions, or help with password or logon issues.

If you’re having trouble finding information on IRS website, try using the online tools or one of the self-help links on the page. If you still need help, the IRS.gov Website Help Desk representatives can help you find content, forms and publications, and help with problems on the website. When contacting the IRS.gov Website Help Desk, please don't share your name, Social Security number, Taxpayer Identification Number or address.

https://www.irs.gov/Help-&-Resources is a link where you can find other help and resource materials.