E-FILING FORM 2290, HEAVY HIGHWAY VEHICLE USE TAX

Differences between the Paper and Electronic Filing Processes:

Q. Are paper filed Form 2290s handled any differently than those e-filed? 

A. Yes, there are differences in the processing of paper returns verses electronically filed returns. Paper returns are processed manually. If a paper return is filed containing duplicate vehicle identification numbers (VINs), manual procedures are done to identify and correct the error. Paper returns can be filed multiple times and are generally accepted. Paper filers will receive a hard copy stamped Schedule-1.

Electronically filed returns can be submitted more than once. However, if the second return is filed for the same EIN and tax period, listing the same VIN number and category shown in the first position of the Schedule1, it will be rejected.  This is to ensure taxes are only paid once on each vehicle. Electronically submitted returns/Schedule-1 VINs can be corrected through additional electronic filing Form2290 Amendment. Electronic filers will receive an electronic version of the Schedule-1 within minutes online containing a watermark of the e-file logo in the background. 

Filing Requirements

Q. If I purchase a new vehicle and want to register it with the DMV right away, am I required to produce a stamped Schedule-1 before I can register the vehicle?

A. No proof of payment is required for a newly purchased vehicle, if you present the state with a copy of the bill of sale showing that the vehicle was purchased within the last 60 days.  However, you still must file a return and pay any tax due.

If you e-file your Form 2290, you will receive an electronic version of the Schedule-1 containing a watermark of the e-file logo in the background.

Q. If I e-file my original Form 2290 return, can I e-file subsequent 2290 returns?

A. Yes, you can e-file subsequent 2290 returns. However, you should only include the new VINs not included on the original return. Including VINs from a previously filed return may cause Rejection of the return for Duplication.

Q. When should I file a Form 2290?

A. Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current tax period. The upcoming tax period begins July 1^st 2012 and ends June 30^th 2013. Form 2290 must be filed by the last day of the month following the month of first. 

Multiple e-Filing 

Q. Am I limited in the number of Form 2290s I can e-file in a given year? 

A. You may file as many Form 2290s as you like. However, consolidating as many affected VINs as is possible (for the same tax period) on one return will minimize errors, and ensure accurate calculations. 

Q. If I purchase a new vehicle after I have e-filed my Form 2290 for the current period, should I re-file the original Form 2290 and simply add the new vehicle to the Schedule 1?

A. No. If you e-file Form 2290 listing vehicles you currently own on the Schedule 1, then subsequently purchase a new vehicle, you must file a new Form 2290 listing only the new vehicles. You may file that Form 2290 anytime between the first (1st) and last day of the month following the first day/month the vehicle is used on public highways.  

Q. if I purchase additional new vehicles and used on different months, can I include them all on the same tax return? 

A. No, you cannot. You will need to file a separate Form2290 for those vehicles. Since they were placed on the road in different months, it will reflect a different tax period and different pro-rated tax amount. 

Error Handling

Q. If I make an error on my e-filed Form 2290, how do I correct it?

A. If you make a mistake on an e-filed return that has been accepted by the IRS, you will need to make corrections by filing Form 2290 Amendment. There is a provision for making corrections electronically. 

Q. What should I do if my electronically filed return is rejected for duplication?

A. If your return is rejected as a duplicate, you should check to make sure the VINs listed are correct and not duplications from a previous filing. If you made an error, correct it and resubmit the return.  

If you are trying to submit corrections to VINs listed on a previously filed and accepted return, you will need to file Form2290 Amendment. E-filing Amendment will give you corrected Schedule-1 copy within minutes online.

Q. When submitting my Form 2290 return, I received an on-line duplicate filing error.  Why did this happen?

A. When you submitted your return the system detected that you had already filed a return under the same EIN, for the same tax period, for the same vehicle(s) and/or for the same VIN category. Check your return to ensure that you are registering new vehicles only and that the information you input is correct.  

Q. What kind of corrections to my e-filed return can be made electronically?

A. The corrections that can be made electronically are those submitted to correct the VINs, gross weight or mileage category. 

Ensuring Accurate Tax Balances

Q. How can I ensure my vehicle use tax is calculated correctly?

A.  When filing Form 2290 include only those VINs representing vehicles not included on a previously filed Form 2290. Double check your form to ensure the category and tax period are reflected correctly.

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