Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.
Try EZ2290’s One-Click eFiling or Take a Picture of schedule 1 and upload for a smooth & faster eFiling experience.

IRS Form 2290: Taxable Vehicles & Taxable Gross Weight

Form 2290 - Taxable Vehicles & Taxable Gross Weight

Defining and understanding the taxable vehicles and taxable gross weight of vehicles in HVUT Form 2290 reporting.

As years pass by, thousands of businesses are educating themselves on the importance of compliance.

Times have changed.

Compliance is something that is no longer debatable.

Trucking businesses understand the perks of staying in the good books of the DOT and the IRS.

This is because of the common understanding that compliance = uninterrupted business.

As a result, tens of thousands of trucking companies, owner-operators, and fleet owners are filing their HVUT 2290 forms with the IRS.

And why not?

Filing HVUT 2290 returns help communicate specific vehicle information to the IRS.

This information is further used to validate and hold a business accountable to certain regulatory protocols and compliance assessments, keeping the trucking ecosystem in check.

The focus of our discussion will primarily be on the fundamentals of HVUT or Heavy Highway Vehicle Usage Tax.

So, we will be addressing questions, such as:

Why do trucking businesses need to file HVUT 2290 returns?

What are the fundamental driving factors that qualify certain vehicles as “taxable”?

What kind of vehicles are taxable according to the HVUT 2290 reporting instructions?

What is the taxable gross weight of a vehicle?

And more.

So, let’s get to it.

Understanding the logic: HVUT taxes

HVUT or Heavy Highway Vehicle Usage Tax is a federal excise tax imposed on qualified vehicles that operate on federal highways.

HVUT vehicles can be trucks, semi-trucks, and combination vehicles that meet certain parameters, enabling them to function or operate on highways.

The IRS imposes this tax on the owner of the vehicle. Regardless of the number of owners, the vehicle owner(s) need to file the HVUT Form 2290 and pay the HVUT tax due on the vehicles.

The funds collected through HVUT tax regulations are used for a variety of federal transportation infrastructure, including but not limited to:

  • Highway repair and maintenance
  • Safety training programs
  • Bridge maintenance
  • Accident prevention programs

And more.

HVUT tax is imposed on qualified highway vehicles because they tend to operate on the highways, resulting in:

  • Higher utilization of the federal highways.
  • Wear and tear.
  • Gradual deterioration of the roads.

The fact that HVUT is one of the most significant sources of the FHWA, can’t be ignored.

We must also consider other initiatives the Federal Highway Administration undertakes to provide a better driving experience to heavy vehicles, including safety signage, lane allotment, accident prevention measures, and safety programs.

So, when a trucking company fails to comply and skips paying the HVUT tax, the business is basically disregarding the tax filing and payment protocols, which would indirectly have an impact on the FHWA funds.

As a result, the business would be required to pay penalties and receive prohibition notices from the DMV or DOT, making it difficult for the business to operate smoothly.

This is why trucking businesses are advised to follow the HVUT tax information reporting, filing, and payment regimes; to prevent trouble with the federal agencies.

So, if you own a trucking company, it’s wise to pay attention to your HVUT tax filings and pay your taxes on time if not earlier.   

Let’s look at the key aspects that define the HVUT vehicles as follows.

What are HVUT 2290 vehicles?

Vehicles that qualify for the HVUT taxes are known as HVUT vehicles or 2290 vehicles. The tax paid by the business or the owner of the vehicle is directly related to certain parameters of the vehicle, including its weight, month of first use, and mileage utility.

This is why vehicles that qualify for HVUT taxes are known as HVUT vehicles.

What is the taxable gross weight of the vehicle?

The taxable gross weight of a vehicle is the unloaded or “empty” weight before any goods are loaded into the vehicle.

This weight should include the weight of all the essential components and parts of the vehicle that are critical for the optimal functioning of the vehicle on the highways.

The weight of the engine, battery, axles, flat beds, exteriors, and all other components of the vehicle that help the vehicle operate on the road without interruptions, must be considered in the vehicle’s taxable gross weight.

The loading weight must be separated from the gross weight of the vehicle, which gives you the “taxable” gross weight of the vehicle.

Businesses can use CAT Scales to measure and validate the weight of the vehicles.

If the empty weight of your vehicle is 57,000 pounds before you load the shipments, then that’s the taxable gross weight of your vehicle

It’s essential to note that vehicles that weigh 55,000 pounds or more qualify for HVUT taxes.

What kind of vehicles are taxed under HVUT tax rules?

All kinds of vehicles that weigh 55,000 pounds or more that utilize the federal highways for transportation or commerce are taxed under the HVUT tax rules.

Agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, commercial vehicles, and other qualified highway vehicles are taxed under the HVUT regime.

Agricultural vehicles are suspended from HVUT until they exceed the 7500-mile limit.

Non-agricultural vehicles are suspended from HVUT until they exceed the 5000-mile limit.

When the mileage use limit exceeds, vehicle owners must make a note of the month in which the limit was exceeded and report the same on Form 2290.

The vehicle will be taxed appropriately thereafter.

How to report the taxable gross weight of qualified vehicles on the 2290 form?

When reporting with Form 2290, it’s important to validate the information to maintain reporting accuracy.

Details like vehicle identification number (VIN), logging status of the vehicle, month of first use, mileage use limit, EIN and legal name of your business, and other information, is essential to report your HVUT tax information.

In the “tax computation” section of Form 2290, you will see that the IRS categorizes vehicle weight ranges.

Select the weight range of your vehicles, and enter the number of vehicles you own along with the logging status of the vehicle.

A standard vehicle that has a gross taxable weight of 55,000 pounds is taxed at $100.

For every 1000 pounds the vehicle adds to its gross taxable weight, an additional $22 is added to the HVUT tax.

Take a look at the tax computation section as taken from the IRS 2290 HVUT form.

IRS 2290 HVUT form

How to eFile HVUT Form 2290 online?

Report qualified vehicles on HVUT Form 2290 and file the IRS Form 2290 online with an IRS-authorized eFile provider like EZ2290.

EZ2290 offers:

And much more.

10,000+ trucking businesses eFile their HVUT 2290 forms with EZ2290 confidently.

Sign Up For Free & eFile Form 2290 Now

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New EIN: Do You Need New EIN For Filing 2290 Truck Tax?

New EIN - Employer Identification Number

Understanding the role of EIN in 2290 truck tax reporting.

Identification. 

It’s a critical element of your 2290 filing regime, your information returns with the IRS. 

While individuals are required to report their social security numbers (SSNs), business entities are required to report employer identification numbers (EINs). 

If you’ve recently received your new EIN from the IRS, and your 2290 returns keep getting rejected due to “unknown EIN” or “invalid EIN” citations, then there’s a good chance that either your EIN was reported incorrectly. Or your EIN doesn’t exist in the IRS records.

So, what now?

Should you get a new EIN to file your 2290 truck tax forms

Let’s find out. 

Using EINs For Reporting 2290 Tax Information 

Trucking companies, truck businesses, and owner-operator truckers need to prepare and file their 2290 forms, and report the employer identification number (EIN) to indicate unique identification. 

Since 1998, the IRS has been pretty stern about retaining only the employer identification number as the base of identification for HVUT 2290 form filings. 

Prior to that, social security numbers were also accepted. But this isn’t the case anymore.

The IRS does not accept social security numbers as identification for HVUT reporting. 

Getting A New EIN For Your Trucking Business 

If you own a trucking company, you’ve likely been assigned an employer identification number (EIN) by the social security administration (SSA) or the IRS. 

However, if the name of your business has changed over the years or if you have wound up the business, your old EIN can no longer be used for your current 2290 filings. 

If the ownership of your business has changed or if the business was incorporated recently, you need to file for a new Employer Identification Number (EIN) by filing an SS-4 form with the IRS.

Unlike a social security number, EIN is assigned to entities, trusts, and businesses. Not individuals.

The new EIN can be used to file your 2290 returns with the IRS. 

Why The IRS Rejects A New EIN Reported On HVUT Form 2290 

It’s essential to note that a new EIN request takes about 2 weeks to be processed by the IRS. 

Additional 2 weeks time to establish the newly generated EIN/legal name combination in the IRS records. 

So, if you’ve recently received your employer identification number (EIN) and you’ve tried to file your 2290 returns with the IRS, your filing requests could be delayed or rejected. 

This is because the IRS database doesn’t have the new details added to its database yet. 

As and when the new details are added, your EIN and legal name reports will be accepted by the IRS. 

To reiterate, you may need to wait for about 2 weeks before you file your IRS 2290 forms with the new EIN. 

Do You Need New EIN For Filing 2290 Truck Tax?

Not necessarily. 

You don’t need a new EIN to file your 2290 returns if you have valid EIN/name information. 

New or old, every business needs to hold valid and functioning EIN and legal name information (in accordance with the IRS records) to get the IRS to accept your 2290 filings. 

If you’re reporting expired EIN credentials or incorrect EIN/name combinations, the IRS will likely reject your 2290 forms. 

The general rule here is that you need to verify your EIN and name combinations before you report it on your 2290 forms (or any IRS form for that matter) to avoid getting your filings rejected.

Validate your EIN/name information with the IRS TIN Matching system online and report the verified EIN on Form 2290. 

If you’re here, and you’re looking for information to report a valid EIN on your 2290 forms, then there’s a good chance that you care about your 2290 filings. 

HVUT 2290 reporting regime requires you to gather a variety of information, including but not limited to: 

  • Employer identification number (EIN)
  • Business name 
  • Vehicle identification number (VIN)
  • Total number of vehicles
  • Vehicle category 
  • Tax suspension details of vehicles 
  • Month of first use 
  • Mileage use limit 

When you’re dealing with this kind of information, it’s important to choose your eFile providers wisely. 

In the wrong hands, your business information can be fraudulently used, which can result in reputational loss, legal trouble, and even financial liabilities. 

There are many scammy websites out there that claim to be “legitimate” eFile providers, but they could be just bad actors waiting to steal your data. 

eFile your 2290 returns with an IRS-authorized eFile provider like EZ2290

How to check if we’re really authorized by the IRS? 

The IRS publishes a list of authorized eFile providers every year. You can verify it for yourself on the official IRS portal here.

EZ2290 offers: 

  • Easy 3-step eFile experiences
  • Encrypted form completion
  • Secure e-file transmission
  • Automatic tax calculations
  • Bulk 2290 eFile solutions
  • Free VIN corrections
  • Free re-filing for rejected returns
  • 24×7 priority 2290 support

No data compromise.

No paperwork. 

No mess. 

Just seamless e-filing. 

Explore Features

Get Started For Free & eFile Form 2290

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Understanding Vehicle Category To File Form 2290 Online

Understanding Vehicle Category To File Form 2290

Learn all about HVUT vehicle categories in this simple guide.

If you’re a productivity geek, you know the power of organization and categorization.

It helps you keep a track of your tasks and projects in a certain order – according to the relevance, ease of work, duration, and other variable factors.

This categorization logic appeals to the federal agencies as well.

However, the replicated logic is used not just for organizing the vehicle information but for compliance as well.

In the HVUT context, categorization helps you organize your fleet in accordance with the taxability, logging, tax suspension status, and other variable factors that define the vehicle’s legal status.  

This process enables the IRS to identify the vehicles per their categories and tax them (or exempt them) appropriately.

The following discussion will focus on the types of vehicle categories and their impact on HVUT vehicle information reporting.

So, let’s get started.

What Are HVUT Vehicle Categories? How Do They Impact HVUT 2290 Filings?

Quick Topics

  • What are vehicle categories?
  • What are the different types of HVUT vehicle categories?
  • How do vehicle categories impact HVUT taxes?
  • How to report vehicle categories on HVUT Form 2290?
  • How EZ2290 helps

What are vehicle categories?

Vehicle categories are categories assigned to eligible HVUT vehicles based on their HVUT tax qualification status and taxable weight.

The taxable gross weight of a vehicle is 55,000 pounds, which qualifies the vehicle for HVUT tax reporting.

The category of the vehicle at this weight point is Category A, and the vehicle is taxed at $100.

As the weight of the vehicle increases, the category of the vehicle also changes, which impacts the HVUT tax imposed on the vehicle.

So, let’s assume that the weight of the vehicle increases from 55,000 pounds to 61,000 pounds, then the new vehicle category would be Category ‘G’ and the vehicle will be taxed at $232.

Vehicle categorization broadly defines two types of vehicles – “taxable” and “tax suspended”.

These vehicles are designated by the corresponding alphabets, such as A’, ‘W’, ‘C’, and so on. 

This categorization helps the IRS identify vehicles as either taxable or suspended.

What are the different types of HVUT vehicle categories?

There are essentially 23 categories in HVUT tax information reporting.

Category A to Category V vehicles are further categorized as “taxable”.

Category W vehicles are non-taxable.

You can see the vehicle categories as listed on IRS Form 2290.

Vehicle Category Chart

Image caption: EZ2290: IRS Form 2290 HVUT Vehicle Category Chart

Category ‘A’ to Category ‘V’ Vehicles

  • These vehicles are taxable.
  • The weight range of these vehicles starts at 55,000 pounds, which is the base taxable weight that qualifies a vehicle for HVUT.
  • Vehicles weighing more than 55,000 pounds are identified with their designated vehicle categories.
  • If the taxable gross weight of a vehicle changes in a year, then the category of the vehicle also changes to the default.

Category ‘W’ Vehicles

  • Category ‘W’ vehicles are suspended from taxes.
  • If the gross taxable weight of the vehicle decreases to less than 55,000 pounds or if the mileage use limit of the vehicle is less than 5000 miles (for non-agricultural vehicles) and 7500 miles (for agricultural vehicles), then you need to report such vehicles on HVUT 2290 Form as “tax suspended” vehicles.  

How do vehicle categories impact HVUT taxes?

There are a variety of vehicles that are reported on HVUT forms, including agricultural vehicles, non-agricultural vehicles, logging vehicles, non-logging vehicles, credit vehicles, and suspended vehicles.

Each of these vehicles is designated by a certain category. This category has a corresponding tax rate as seen above.

It’s fair to say that the vehicle categorization directly impacts the HVUT tax imposition on the vehicle.

If one of the two changes, the other also changes.

How to report vehicle categories on HVUT Form 2290?

Reporting vehicle categories on Form 2290 is relatively easy.

All you need is the accurate figure of the taxable gross weight of the vehicle and the number of vehicles in the specific weight range.

Just enter the number of the vehicles in the “tax computation” section of the IRS 2290 Form, and you’re good to go.

Let’s say that you own a fleet.

You have 2 heavy trucks that weigh 56,000 pounds each (Category B).

You have a heavy-duty truck that weighs 65,000 pounds (Category K)

You also have a vehicle that is under-utilizing its mileage limit (Category W).

Just enter the number of vehicles in the relevant columns per the logging status and the tax period, and compute the tax.

You don’t have to go through humongous paperwork to report the vehicle category.

Vehicle categories are pre-defined on Form 2290.

However, you will need to enter the vehicle categories on Schedule 1 of Form 2290 along with the vehicle identification number. 

Schedule 1 of Form 2290
Schedule 1 of Form 2290

How EZ2290 Helps

Did you know that thousands of trucking businesses eFile their HVUT 2290 returns online with EZ2290?

That’s right.

EZ2290, an IRS-authorized eFile provider, powers 10,000+ trucking companies across the U.S.

With EZ2290, businesses can easily file their 2290 returns online and get the IRS Form 2290 Schedule-1 instantly.

EZ2290 offers:

And much more.

Get Started Now & eFile Form 2290 With EZ2290

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Only 4 Days Left To eFile Form 2290. So, Here Are 4 Mistakes You’ve Got To Avoid On Your 2290 Forms

Only Few Days Left To eFile Form 2290

IRS HVUT 2290 form is due by August 31, 2022. If you’re in a rush to prepare your 2290 forms before the deadline, here are 4 mistakes you’ve got to avoid prior to filing.

If you’re reading this, you’re probably in a rush to prepare your 2290 forms before the IRS deadline on August 31, 2022. 

If that’s the case, follow this guide with the box-wise instructions on 2290 form reporting. 

Also, use this checklist to review your 2290 forms before you eFile.

And if you have drafted your 2290 forms already, this is a good point of reference to check if you’ve made these mistakes and correct them before you file your HVUT 2290 forms with the IRS. 

So, let’s get started. 

4 Mistakes You’ve Got To Avoid On Your 2290 Forms

Here are 4 rookie mistakes you’ve got to avoid when filing your 2290 forms. 

Reporting Incorrect/ Invalid Vehicle Identification Numbers (VINs)

The vehicle identification number or VIN is a key piece of information in your 2290 reports. 

If you miss reporting the VIN, but report everything else, the IRS will likely accept your 2290 forms. This is because the IRS does not keep a track of your VINs. 

However, you will need to file a fresh 2290 form for the VINs you forgot to report and pay the HVUT due separately on these vehicles. 

Further, your Schedule 1 (both copies of which are to be filled by the filer), will be reporting incorrect information. The cross-verification process could be a bit confusing if you’re working with a large fleet.

It’s essential to check that the vehicle identification numbers are validated before they’re reported on your 2290 returns. 

Use free online VIN checking tools to validate your VINs. 

Reporting Incorrect EINs 

This is one of those mistakes you’ve got to avoid at all costs. 

Reporting an incorrect Employer Identification Number (EIN) can result in not just file rejections, but penalty assessments from the IRS.

Currently, the IRS is assessing a minimum of $270 penalty for every incorrect EIN/TIN reported. The penalty + interest can go higher if you’re filing for multiple trucking businesses. 

TIN discrepancies in general are very expensive mistakes and can cost your business greatly. 

Use IRS real-time TIN matching to validate your EINs and prevent TIN discrepancy penalties. 

If you’re a paid preparer, it’s even more important to verify your clients’ EINs. Don’t neglect this step. Your reporting mistakes, however honest they might be, shouldn’t cost your clients more money. 

Reporting Incorrect Month Of First Use

The IRS taxes your vehicle in accordance with the month of first use. 

If you bought the vehicle in, say, May 2022, and started using the vehicle in the same month, then May 2022 is the month of first use. 

If you bought the vehicle from a seller who hasn’t paid the tax due on the vehicle until May 2022, and you’ve assumed that the tax must have been paid for that period, then you could be penalized for not paying taxes. 

Once the title changes, essentially the ownership changes, which means that the new owner is responsible for paying the liabilities due on the vehicle (including taxes). 

Similarly, if you’ve failed to pay the tax due on the vehicle after the title change, then the IRS could penalize you for failing to pay the taxes owed. 

Always attach paperwork with your 2290 forms if the tax has been paid already by the previous owner. 

And if you’ve paid excess HVUT, you can claim a refund from the IRS by filing Form 8849. 

Forgetting To Report Tax Suspension Details 

If the mileage use limit of your vehicle is less than 5000 miles (for regular vehicles) and 7500 miles (for agricultural vehicles), then your vehicle is suspended from 2290 HVUT taxes. 

The tax-suspended vehicles must be reported on Form 2290 with the VINs and mileage use limit information. 

The filer needs to declare that the information provided is true and accurate, and may even attach proof to support the claim. 

If you do not report this information and continue to operate the tax-suspended vehicle on highways, the state transport authorities and the IRS could prohibit your movement until you provide sufficient paperwork. 

It’s just easier to report and file your 2290 returns with the tax-suspended vehicle information to avoid trouble with the IRS. 

Check the above information to review and correct your 2290 forms thoroughly before you file your HVUT returns with the IRS.

BONUS: Avoid THIS Mistake At All Costs When Filing Your 2290 Forms Online 

Once you’ve reviewed your 2290 forms, don’t be in a rush to eFile your 2290 returns with just anybody

Your 2290 forms report important information about your company, and it’s important to not compromise the privacy of your business information. 

And because you’re in a rush, it’s plausible for you to give into the gimmicks and wicked tricks of bad actors online who want to take advantage of your urgency. 

Always file your 2290 forms with an IRS-authorized eFile provider to avoid compromising your business privacy. 

In the wrong hands, your business information can be stolen or, worse, it can be fraudulently used as a tool to extort huge amounts of money. 

You can prevent all of this by following a simple trick. Verify if someone is really an authorized 2290 eFile provider by checking this list from the IRS. 

If they do not exist in this list, then they’re clearly not authorized to provide the eFiling services. 

Alternatively, you can just skip this step and eFile your 2290 returns with EZ2290

EZ2290 is an IRS-authorized eFile provider (you can verify us with the link above), trusted by 10,000+ trucking businesses like you. 

EZ2290 offers: 

  • 256-bit bank-level secure & encrypted eFile experiences
  • Free 2290 VIN Corrections
  • Free Re-files for rejected returns
  • Convenient payment options to pay your HVUT online 
  • Priority 2290 tax support

And much more.

Calculate 2290 Tax For Free | Get Started Now & eFile Form 2290 to prevent penalties.

The IRS Form 2290 is due by August 31, 2022. 

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2290 Rejection Reasons – Top Reasons The IRS Rejects HVUT Form 2290

Form 2290 Rejection Reasons

IRS rejecting your 2290 returns? Check out the top 10 reasons why the IRS rejects the HVUT 2290 returns.

Rejection.

Nobody likes it.

And when it comes from the IRS, you dislike it even more. 

When you spend X number of hours, resources, and effort into preparing your 2290 returns, you hope that the IRS would accept your 2290 reports and provide the stamped Schedule 1.

But we all know that’s not how the IRS works. 

The IRS wants you to make sure that everything looks accurate before you eFile HVUT 2290 return.

But despite your best efforts, the IRS may have rejected your returns citing reporting errors.

The rejection notice may leave you clueless with its error codes and legal lingo, which can be confusing. 

So, you’re left asking yourself, “what went wrong?”.

We’re putting together some of the most common reasons why the IRS rejects your 2290 form filings to help provide answers to your questions. 

Check if any of the following reasons resonate with your case. 

Top 10 Reasons Why The IRS Rejects HVUT Form 2290

Here are the top reasons why your HVUT 2290 form filings are rejected by the IRS.

When you miss the signature 

IRS Form 2290 requires a signature as applicable on Part II of Form 2290 and the ‘Consent to Disclosure of Tax Information section of the form to certify the authenticity of the information furnished on the form. If the signature is missing in either of these spaces, it essentially signifies that the information is not validated by the filer, which leads to 2290 form rejection.

When you report wrong payment dates

Report accurate 2290 tax payment dates to avoid getting rejected by the IRS for this error. The date you enter on line 1 of Box 3 of Form 2290 should also be in alignment with the actual date of payment made. And definitely don’t report payment dates that fell on a holiday or the weekend.

When you report incorrect mileage information 

The standard mileage limits for non-agricultural vehicles are 5000 miles and 7500 miles for agricultural vehicles. However, when the mileage limit exceeds these numbers, the IRS requires you to file a 2290 amendment to report the increase in mileage use limit. 

Make sure that the month in which the mileage limit increased is equal to or later than the month of first use. 

Inconsistencies in the mileage utility information and entering incorrect months will result in 2290 rejections.  

When you report incorrect taxable gross weight

This reporting error is similar to the mileage error. The month in which the taxable gross weight of the vehicle increased must be equal to or greater than the month of first use. Inconsistencies in taxable gross weight information could lead to 2290 rejections. 

When you report an incorrect EIN & business name 

When the EIN and business name do not match or when there are errors in the legal name and EIN details furnished on the 2290 form, the IRS will reject the return. This is standard practice across all IRS filings. 

If you or your preparer report an incorrect EIN or an incorrect business name, then the IRS will reject your 2290 returns.

When you report a new EIN

If you’ve recently received an Employer Identification Number (EIN), and it’s been less than two weeks since you’ve received it, then the IRS may reject your return citing invalid or incorrect TIN. This is because it takes up to 2 weeks for the new EIN to be registered in the IRS database. 

When there is a duplicate filing

This error signifies that the 2290 return has been filed for the same vehicle with the exact details in the same year more than once. If you’re eFiling with the IRS FIRE e-filing system, then you come across the “Duplicate filing exists” error message. 

However, if you’re eFiling with an IRS-authorized eFile provider like EZ2290, you may be able to check your previous filings, compare the 2290 information, correct the reports, and eFile 2290 forms securely.  

Incorrect bank account details

While paying your 2290 tax online, if you enter incorrect bank account details on the payment page, your eFile request will get rejected. Although this has nothing to do with your reporting regime, this is an important aspect to consider when you’re reviewing your rejected 2290 returns.

Error Code R0000-906-01: RTN rejection

When your 2290 eFile has been rejected by the IRS citing the reject code R0000-906-01, it means that the bank’s routing number or transit number is invalid. Double-check this number before reporting it on HVUT Form 2290.

VIN Duplication

When you report the same vehicle identification number twice in a 2290 form, the IRS may cite duplicated VIN error for your 2290 filing. No two vehicles have the same VIN, so it’s essential to validate the VINs prior to reporting on Form 2290 to avoid 2290 form rejections. 

Re-File Rejected 2290 Returns At No Additional Cost With EZ2290 

The IRS may reject your 2290 filings for any of the above reasons. 

It’s important to be ready with a resolution to address the reject codes as and when notified by the IRS to avoid further notices and penalty assessments. 

With EZ2290, you can correct your 2290 returns conveniently at no additional cost.

When you eFile your IRS HVUT 2290 forms with EZ2290, we directly transmit your 2290 filing request to the IRS, and help you make the 2290 tax payment online through various available payment options. 

And if the IRS rejects your 2290 form citing any of the above reasons, our customer success team will help you find timely resolutions. 

The best part is that you can re-file the rejected returns at no additional cost. 

Get Started Now & Create Your Free Account

What else does EZ2290 offer?

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IRS 2290 HVUT Payments: Various Ways You Can Pay Your 2290 Tax Online With EZ2290

IRS 2290 HVUT Payments

Here are all the online payment methods as approved by the IRS to pay your HVUT 2290 tax securely online.

What Are 2290 IRS Payment Methods?

When you eFile your 2290 returns with the IRS, you also need to pay the tax on the HVUT-eligible vehicles as computed for the taxable period. This 2290 tax can be paid online and offline. The IRS currently supports 5 payment methods to receive the 2290 tax from taxpayers.

These are the IRS 2290 HVUT Payment methods (also supported by EZ2290):

  • Credit/Debit Card
  • EFW or Direct Debit
  • EFTPS 
  • Mail-In Checks 
  • ACH- Direct Bank Account Draft

In this discussion, let’s take a look at the functionalities and the pros and cons of these IRS 2290 tax payment methods.

So, let’s get started.

Credit/Debit Card

Making your HVUT payment by credit/debit card is the best way to save time, money, and effort. It’s also the most secure way to pay your taxes. The transaction will include your HVUT taxes (along with a processing fee) and transaction fees (depending on your eFile provider).

Pros  👍 Cons 👎
It’s easy, convenient, and secure.Impacts your credit score (for credit card payments).
Earn rewards for making payments with your card.Convenience fees can be an extra burden.
Payment flexibility with no additional paperwork.Higher interest rates. 

Note: If you’re thinking of paying your taxes online using a credit card, remember that the IRS offers payment plans to taxpayers who plan on making the tax payment within an extended period. Make sure that you commit to paying your dues before the payment plan expires to avoid additional interest and penalties. 

eFile 2290 & Pay HVUT Now

EFW or Direct Debit

EFW is a convenient way to pay your HVUT. It allows you to pay your 2290 HVUT tax electronically and have it directly debited from your bank account. You don’t have to submit any vouchers to initiate the transactions. 

By choosing electronic funds withdrawal, you save money on postage and receive your refund in 30 business days (if the payment fails or gets stuck). 

Pros  👍 Cons 👎
eFile and pay electronically in a single step.Dependency on tax preparation software or tax preparer. 
It’s a safe and secure 2290 tax payment option. There is no instant proof of payment. You must review your bank statements to confirm the payment. 
No additional charges or convenience fees.Once your return is accepted by the IRS, your payment information cannot be changed.

eFile 2290 & Pay HVUT Now

EFTPS 

The EFTPS payment option is a fast and secure way to make your 2290 tax payment on time. Unlike EFW, the filer is responsible for scheduling the payment online. You will need to register with the EFTPS portal to initiate online 2290 tax payments. 

Pros  👍 Cons 👎
Schedule tax payments 365 days in advance. Account creation takes about 2 weeks.
Change or cancel scheduled tax payments easily.The filer has to manually authorize the payments after eFiling the forms. 
Payment tracking with email notifications.Once your return is accepted by the IRS, your payment information cannot be changed.

eFile 2290 & Pay HVUT Now

Mail-In Checks 

You can use a check or money order if you choose Check or Money Order as the payment option on your payment/checkout page.  Include the daytime phone number, Form 2290, and the tax period on the back.

The check must be made out to the United States Treasury Department at the following address. 

Internal Revenue Service

P.O. Box 804525

Cincinnati, OH 45280-4525

Print and enclose a copy of the Payment Voucher 2290-V along with the check. 

Pros  👍 Cons 👎
Instant stamped Schedule 1.Printing and mailing charges for Form 2290-V.
Ideal for small businesses that are close to the IRS office. If you’re filing for more than 25 HVUT vehicles, you’ll be redirected to electronic methods of filing and payment.
The check can be sent after the filing has been completed.Checks sent via mail could be lost in transit.

eFile 2290 & Pay HVUT Now

ACH- Direct Bank Account Draft

You can pay your HVUT 2290 tax using the ACH-Direct Bank Account Draft method. 

You will need to submit a direct bank account draft to withdraw or debit the amount directly from your bank. 

The following information would be necessary to pay your 2290 tax. 

  • Routing Number
  • Account Number
  • Account Type (Checking or Savings)
  • Account Holder Phone Number
Pros  👍 Cons 👎
Low transaction fees.This is a US-only network and cannot be accessed by users from other countries. 
Convenient same-day transfers.Limits to transaction volume and amounts per week and month. This can be an issue if you have to file and pay taxes for multiple EINs.  
Easy payment tracking.Time limits and delays if you exceed the “cut-off” time.  

eFile 2290 & Pay HVUT Now

With the pandemic still limiting the normal functioning of financial institutions, people have shifted from offline tax payments to sleeker online payments. 

The good news is that EZ2290 supports all of these payment methods, helping you eFile your 2290 forms and pay the 2290 tax due on your vehicles conveniently. 

Sign up with us for free and start e-filing your 2290 forms securely.

If you don’t already know, EZ2290 is an IRS-authorized eFile provider, trusted by 10,000+ trucking businesses. 

With EZ2290, you can: 

Check the accuracy of your 2290 taxes with our smart 2290 tax calculator online now. 

Calculate HVUT Now & eFile Form 2290 Online

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Name Error In IRS Form 2290: How To Do Name Correction On HVUT Form 2290?

Name Error In IRS Form 2290

Reported incorrect business/legal name on HVUT Form 2290? Correct it with these quick and easy tips in just a few minutes.

Names.

They’re the literary identifiers of things and people.

Everyone who has a name is identified with that name.

And when you register the name with the social security office, it becomes the official name with which everyone should address you.

The same logic applies to a business entity as well.

When a business is registered with a particular business name, and a TIN or Employer Identification Number (EIN) has been assigned to the entity, the assigned identification details must be used across all regulatory experiences to avoid reporting discrepancies with the IRS.

Usually, the Social Security Administration and the IRS assign unique identification details to individuals and entities.

The Social Security Number (SSN), EIN, TIN, and more are assigned by the federal authorities.

While you always report the correct name of the entity on IRS HVUT Form 2290, it is possible to report the business name incorrectly. This is a common occurrence when you’re in a rush to file the paperwork or when you’ve assigned the HVUT 2290 Form completion work to someone else.

Name errors in HVUT 2290 Form reporting are always a possibility. However, there are resolutions to save you from legal liabilities. A

One such fix is the incorrect name report correction for IRS Form 2290. This is also known as 2290 Name Correction.

It is essential to note that there is no one common approach to fixing an incorrect name report on an IRS form.

A collective of efforts must be undertaken, depending on the severity of the error, to avoid conflicts in regulatory reporting.

The following will discuss in detail the various approaches to correct an incorrect name reported on IRS HVUT 2290 form.

But before we get to 2290 name corrections, let’s understand the various types of business name errors in 2290 HVUT Form reporting.

Understanding Name Errors On Form 2290

Misspelled business name

The name of a business can be misspelled, especially handwritten names. 2290 business name errors happen when the lowercase alphabets like ‘n’ is confused with ‘r’ or uppercase letters like ‘Q’ and ‘P’ are confused with ‘O’ and ‘B’ respectively.

Tip: It’s ideal to save the business names in a digital document with sharp fonts to avoid confusion. It’s easier to communicate the business name digitally. This helps prevent misspelled names.

Incorrect business name

A 2290 business name could be spelled correctly yet still be wrong.

Here’s how.

“Alison Texas Trucking” is the original name of the business.

However, you’ve typed “Alison Texan Trucking”.

Both are correct (spelling-wise), but only one of those names is the real, registered name of the entity.

Tip: Double-check the business name and check the prior records of business (if valid) to report the legal name accurately.

Incorrect EIN/legal name combination

Now, this is a scenario where the EIN and the legal name of the business do not correlate. When you enter the EIN incorrectly, but enter the legal name of the business correctly, it’s an invalid report. Similarly, an incorrect legal name with a correct EIN is also invalid.

Tip: Use IRS TIN Matching to check if you have the correct EIN/TIN/SSN and the legal name of the entity. It’s easy to spot incorrect details when you validate the TIN + legal name combinations against the IRS records.

Now, let’s look at the resolutions to fix the name error in the 2290 form.

Best Ways To Correct An Incorrect Name Reported On HVUT Form 2290

Reporting an incorrect business name requires you to put in a variety of efforts to ensure that the legal name reflects correctly in the IRS records and vice versa.

Use any of the following name correction approaches (separately or together) as deemed fit for your unique case.

Filing a fresh 2290 form

If you’ve reported an incorrect name on Form 2290 and proceeded to file the return, don’t worry. You can still file a fresh 2290 return and report the valid legal name of the business and the EIN accurately. However, you will be required to pay the taxes again.

When you’re filing a fresh 2290 form with the corrected name and EIN combination, you will be required to pay the tax again.

However, you can request a refund for the excess tax paid by filing Form 8849 (Schedule 6).

Note: There is no guarantee that the refund will be approved by the IRS. But if you submit enough documentation to support your case, the IRS may consider your request.

Updating your EIN + business name information

Read this guide to understand everything about EIN from the IRS before you start this process.

Request a change of EIN from the IRS by following this guide.

If your EIN needs to be renewed or if you’re considering changing the EIN of your business, you can do so by filing Form SS-4.

But before you change the Employer Identification Number, you may need to pay off the pending taxes attached to the “old” EIN and file a ‘2290 Final Return’.

You should consider changing the name of your business if any of these scenarios apply to your business.

Note: You don’t necessarily have to change the EIN when you change the business name.

Follow this guide from the IRS to change the business name officially.

How EZ2290 Can Help

  • EZ2290 is an IRS-authorized eFile provider and enables you with:
  • Quick and easy bulk data import
  • Real-time TIN matching
  • Dynamic 2290 form completion
  • Automatic HVUT tax calculations
  • Secure & encrypted eFile transmissions
  • Free 2290 VIN Corrections
  • Free Re-file for rejected returns
  • Convenient HVUT payment options online
  • Priority 2290 tax support

And much more.

If you’re looking for specific solutions for the 2290 name correction aspect, EZ2290 enables you with 2290 Final Return eFile and new 2290 eFiles.

Just select the 2290 filing option in the electronic return, and you’re good to go.

Get Started Now & eFile Form 2290 Now

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How To Calculate The Taxable Gross Weight Of A 2290 HVUT Truck?

Taxable Gross Weight Of A 2290 HVUT Truck

What is the taxable gross weight of a 2290 highway truck, and how do you calculate it?

Ever wondered how much a heavy highway truck weighs? 

Do you know how much of that weight is actually taxable? 

Certain highway vehicles are taxed according to their gross weight. 

And it’s important to understand the factors that determine the vehicle’s taxable gross weight. 

In this context, the taxable gross weight of a vehicle is determined by adding up the mass of all the components that make the vehicle functional and operable. This includes the weight of the vehicle itself and any attachments, such as flatbeds, trailers, etc.

In short, the taxable gross weight of a vehicle is the empty, unloaded weight of the vehicle. 

The IRS classifies vehicles in accordance with their weight and “taxability”. 

Obviously, not all vehicles weigh the same. 

As the make and the model year change, so does the weight of the vehicle.

In addition to this, the vehicle’s weight also changes when the owner adds certain customizations.  

So, let’s learn how to calculate the taxable gross weight of the commercial motor highway vehicles in this read, and see how taxable gross weight is treated across varying tax information reporting perspectives in the HVUT narrative. 

  • What is the taxable gross weight of a highway truck?
  • HVUT vehicle categories and gross weight 
  • How to calculate the gross weight of a highway truck?
  • How to report the taxable gross weight of your vehicle on Form 2290? 

What is the taxable gross weight of a highway truck?

  • The taxable gross weight of a highway vehicle is the sum of its unloaded weight and the equipment attached to it. 
  • This is the weight of the vehicle before any kind of goods or commodities are loaded. 
  • This weight includes the weight of all the essential and secondary components of the vehicle that help the vehicle operate at its best on the highways. 
  • The weight of the shipment or load weight shouldn’t be considered when calculating the gross weight of the vehicle. 

According to the HVUT tax reporting regime, a vehicle is subject to HVUT if the gross weight of the vehicle is 55,000 pounds or more. It’s only subject to taxes after the mileage utility limit exceeds 5000 miles (for non-logging vehicles) or 7500 miles (for agricultural vehicles). 

If the gross weight of the vehicle is 55,000 pounds or higher, then the vehicle information needs to be reported on HVUT 2290 form and the HVUT form needs to be filed with the IRS, (regardless of the mileage limit). 

When the vehicle qualifies for HVUT reporting but isn’t taxed by the IRS, then such a vehicle is called a “tax-suspended” vehicle because it’s suspended from the HVUT tax imposition.

HVUT vehicle categories and gross weight 

Heavy highway vehicles are taxed according to their taxable gross weight. This is established. 

However, the IRS distinguishes various highway vehicles by categorizing alike vehicles per their weight. 

There are a total of 22 vehicle categories that are subject to HVUT. ‘Category W’ vehicles are suspended from HVUT. 

Each category (except category W)  specifies the weight range of the vehicle and the tax rates as applicable according to this classification. 

Take a look at the tax computation section of Form 2290 below.

Tax Computation

How to report the gross weight of a highway truck?

As you can see, the taxable gross weight of the vehicle corresponds to the vehicle category (to the left)  and the tax rates applicable to the vehicles (in the blue box). 

Now, all you have to do is gather the total number of vehicles you own and enter the number of vehicles you own in each category. 

Let’s assume that you own one category ‘D’ vehicle, two categories ‘G’ vehicles, and one category ‘S’ vehicle. 

You will enter the number of vehicles you own in each category and multiply the number with the applicable tax rates as follows. 

Tax Computation Form

How to calculate the taxable gross weight of your vehicle on Form 2290? 

In order to calculate and report the taxable gross weight of the vehicle, you will need to find the weight of the vehicle, which is usually printed on the vehicle compliance documentation provided by the seller, dealer, or manufacturer. 

Additionally, you can use CAT Scales available at certain truck stops to check the weight of your vehicle.

Remember that CAT scales are used to weigh the overall weight of the vehicle, including the loading weight. You will need to separate the loading weight to calculate the vehicle weight.  

The weight of the commercial motor vehicles operating on highways is calculated per the FHWA standards.

If you’re reading about calculating the taxable gross weight of the vehicle, then you’re probably on your way to reporting the said weight on the 2290 form. 

Be informed that Form 2290 is due this August 31, 2022. eFile your 2290 returns now to prevent being penalized by the IRS for late filing. 

eFile 2290 Now

Don’t eFile 2290 Form With Just ANYONE. 

eFile your 2290 returns with an IRS-authorized eFile provider like EZ2290 to securely transmit your 2290 eFile requests to the IRS.

With EZ2290, HVUT reporting is easy, simple, and most importantly, secure.

EZ2290 offers: 

  • Easy 3-step eFile experiences
  • Bulk 2290 eFile solutions
  • Automatic tax calculations
  • Secure & encrypted form completion
  • Free VIN Corrections
  • Free re-filing for rejected returns
  • 24×7 priority 2290 support

No data compromise.

No paperwork. 

No mess. 

Just seamless e-filing. 

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Logging Vehicle: What Is Considered ‘Logging Vehicle’ For Form 2290 Reporting?

What is a logging vehicle for Form 2290

What is a logging vehicle, and how does it impact your HVUT taxes? Learn all about logging vehicles and the tax implications of logging vehicles in this quick guide. 

According to the IRS, a heavy vehicle doesn’t necessarily need to be a truck. 

It could be any mobile vehicle that weighs 55,000 pounds or more and utilizes the federal highways for transportation. 

However, only a few vehicles are qualified for HVUT. 

The weight of the vehicle and its utilization of federal highways is one of the qualifying factors for HVUT tax. 

These factors differentiate “heavy” vehicles from “regular” vehicles. 

Heavier vehicles tend to utilize the highways for transportation purposes and wear off the highways gradually. 

As a result, the damaged roads need more funds for repair and maintenance. 

The heavy vehicle owners are required to report the miles utilized on federal highways in a calendar year and pay the taxes accordingly. 

A heavy vehicle must drive at least 5000 miles on the highways (non-agricultural trucks) and 7500 miles (agricultural trucks and vehicles) to be qualified for HVUT taxes. 

Otherwise, the vehicles are suspended from HVUT. 

So, if you own a truck, and it happens to weigh about 55,000 pounds or more, and the vehicle was used for 5000 miles or more, then the vehicle is subject to HVUT taxes, depending on the month in which the vehicle was first used. 

Now that you have some context on 2290 reporting and its pre-qualifications, let’s try to understand what logging is and its implications on heavy highway vehicle usage tax (HVUT). 

What Is Logging?

Logging is a terminology used in IRS HVUT filings to define vehicles that are exclusively used for transporting lumber and other forestry goods to and from harvest locations. 

If your vehicle is exclusively used for transporting forestry goods, then the IRS will categorize your vehicle as a “logging vehicle”.

You will be taxed at different rates compared to regular heavy vehicles if your vehicles are reported as “logging vehicles” on 2290 forms. 

Here’s how you can differentiate a logging vehicle from a regular one. 

Logging VehicleRegular Vehicle
A logging vehicle exclusively transports goods or products harvested from a forest.A regular vehicle is used for transporting a variety of goods and commodities.
It is exclusively used for transporting forestry products to and from different points within the forest.A regular vehicle can be used for transporting a variety of products from and to any location within the U.S. (and sometimes even bordering states).
A logging vehicle is usually registered as a highway vehicle for the purpose of transporting harvested forest products under the state laws in which the work is conducted. A regular vehicle is registered with the state DOT for commercial transportation purposes. The vehicle owner may need to buy special permits when transporting goods to international jurisdictions. 

Vehicle Logging: Classification & Paperwork 

A logging vehicle can be a lorry, a goods truck, a flatbed truck, or even a tractor with integrated loading units. 

Contrary to popular belief, logging vehicles do not need to have any special licenses or number plates to identify the vehicle as a “logging vehicle”. 

From the outside, you may not be able to tell the difference between a regular truck and a logging truck. 

However, if prompted, the vehicle owner or the operator is required to produce the relevant paperwork and permits to the authorities to prove that the logging vehicle is specifically used for transporting forestry goods and products. 

Reporting Logging Vehicles On Form 2290

  • When reporting with Form 2290, it is important to differentiate if your filings are for logging or non-logging vehicles. 
  • The “Tax Computation” section of Form 2290 requires the filer or the preparer to specify whether the vehicle is a “logging vehicle”. 
  • If you’re eFiling, you will be prompted to confirm whether you’re filing for logging vehicles. If you are reporting and filing Form 2290 HVUT for logging vehicles, then select “yes” in the dropdown menu. 
  • A logging vehicle count must be separated from the regular highway vehicles for tax reporting purposes. This is especially crucial if you’re reporting for multiple vehicles at once. 
  • It is essential to note that logging vehicles are taxed comparatively less. A regular vehicle that weighs 55,000 pounds is taxed at $100, but a logging vehicle that weighs the same is taxed at $75. 

File 2290 Form For Logging Vehicles With EZ2290 

If you’re looking for a simplified eFiling solution to report your logging vehicles and file a 2290 form, then EZ2290 is the ideal choice for you. 

EZ2290 is an IRS-authorized eFile provider, trusted by 10,000+ truckers. 

We enable:

And much more

Calculate Logging Tax For Free | eFile 2290 For Logging Vehicles

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Understanding Farm Vehicles On Form 2290

Understanding Farm Vehicles On Form 2290

What are farm vehicles, and how do you report farm vehicles on Form 2290? Learn all about 2290 farm vehicles in this simple guide.

Defining Farm Vehicles

A farm vehicle is a vehicle that is exclusively used for farming purposes. 

Tractors, pickup trucks, track tractors, balers, 4-wheel drive tractors, and other similar types of vehicles that are exclusively used for farming and agricultural purposes are known as “farm vehicles”. 

Farm vehicles are used for transporting forestry goods, commodities, raw materials, wooden logs, and other kinds of tasks that fall within the “farming” framework. 

Special signage, placarding, or license plating is not necessary to identify a farming vehicle. 

However, the vehicle needs to be registered with the state authorities as a farming vehicle and must only be used for farming and agricultural purposes.

Farm Vehicles Vs Agricultural Vehicles On Form 2290: What’s The Difference?  

Farming and agricultural vehicles aren’t much different from one another. 

Some vehicles may be used for transporting agricultural commodities, such as seeds, fertilizers, and more. While other vehicles may be used for transporting bee hives, livestock, cattle, poultry, or even wildlife. 

Either way, the fundamental point for both types of vehicles is the same. They’re only used for farming and agricultural purposes.

In the HVUT 2290 form reporting narrative, farm vehicles and agricultural vehicles are categorized as “logging vehicles”. 

The logging vehicles, just like commercial highway vehicles, must meet certain requirements before they qualify for HVUT taxes. 

A vehicle, logging or non-logging, must weigh at least 55,000 pounds or more to qualify for HVUT. The same must be reported on IRS HVUT Form 2290. 

How Are Farm Vehicles Different From Commercial Motor Highway Vehicles? 

Farm Vehicles Commercial Vehicles 
2290 farm vehicles have a mileage use limit of 7500 miles. Regular 2290 vehicles have a mileage use limit of 5000 miles. 
2290 farm vehicles are taxed at a minimum of $75 for heavy highway vehicle usage tax.Regular 2290 vehicles are taxed at a minimum of $100 for heavy highway vehicle usage tax.
Farm vehicles are primarily used for farming and agricultural purposes. Regular HVUT 2290 vehicles are used for transportation and commerce purposes.  
Farm vehicles are categorized as logging vehicles. Non-farming vehicles are categorized as non-logging vehicles. 

How To Report Farm Vehicles On Form 2290? 

You will need the following information to report a farm vehicle or an agricultural vehicle on HVUT 2290 form. 

  • Business name
  • TIN/EIN
  • Vehicle identification number 
  • The Taxable gross weight of the vehicle
  • The month of first use 
  • Mileage use limit of the vehicle 
  • Vehicle category 
  • Tax suspension status of the vehicle 

In the “tax computation” section of Form 2290, you will need to enter the number of farm vehicles that qualify for HVUT. 

Multiply the number of farm vehicles with the tax rates in accordance with the taxable gross weight, as presented in the image below. 

Tax Computation

If the farm vehicles are suspended from HVUT, they need not be reported here. 

However, you will need to report the VIN and the period for which the vehicle remains tax-suspended in the preceding section, “Part II” of the 2290 form.

10,000+ Trucking Businesses Like Yours Are eFiling 2290 Forms With EZ2290

When you eFile with just any platform, you’re compromising your business privacy and data privacy. In the wrong hands, your data can be used against you. 

Bad actors have found newer and better ways to trap businesses. It’s essential to be picky and choose eFile providers that are authorized by the IRS – like EZ2290

10,000+ truckers, owner-operators, fleet companies, and small trucking businesses trust EZ2290 for its secure and convenient e-filing experiences. 

Report your farm vehicles on Form 2290 easily with EZ2290. Import your bulk vehicle data in a single click and e-file multiple 2290 forms at once. No paperwork. No mess. Learn more

Sign Up To Get Started

Did you know that Form 2290 is due this August 31, 2022? If you want to avoid late filing penalties and stay compliant with the IRS, now’s the time to do something about it. 

eFile Form 2290 Now

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IRS Now Accepting the Form 2290 for 2024-25

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