Who Must File Form 2290?
You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2021, and ending on June 30, 2022, if a taxable highway motor vehicle 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 tax period and the vehicle has a taxable gross weight of 55,000 pounds or more.
You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).
Disregarded entities and qualified subchapter S subsidiaries.
Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for most excise tax and reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes; register for excise tax activities; and claim any refunds, credits, and payments under the entity’s employer identification number (EIN).
These actions can’t take place under the owner’s taxpayer identification number (TIN). Some QSubs and disregarded entities may already have an EIN. However, if you are unsure, please call the IRS Business and Specialty Tax line at 800–829–4933. For more information on applying for an EIN.
Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes).
Dual Registration.
If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax. This rule also applies to dual registration of a leased vehicle.
Dealers.
Any vehicle operated under a dealer’s tag, license, or permit is considered registered in the name of the dealer.
Used Vehicles.
If you acquire and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.
Logging Vehicles.
A vehicle qualifies as a logging vehicle if:
1. It is used exclusively for the transportation of products harvested from the forested site, or it exclusively transports the products harvested from the forested site to and from locations on a forested site (public highways may be used between the forested site locations); and
2. It is registered (under the laws of the state or states in which the vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products. A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if the vehicle is so registered under a state statute or legally valid regulations.
In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required.
Products harvested from the forested site may include timber that has been processed for commercial use by sawing into lumber, chipping, or other milling operations if the processing occurs before transportation from the forested site.
Logging vehicles are taxed at reduced rates.
Taxable Vehicles
Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable.
