Yvette Brooks-Williams: Welcome to today's webinar, Understanding Form 2290 Heavy Highway Vehicle Use Tax. We're glad you're joining us today. My name is Yvette Brooks-Williams and I am a Senior Stakeholder Liaison with the Internal Revenue Service. And I will be your moderator for today's webinar, which is slated for 120 minutes. Now before we begin, if there is anyone in the audience that is with the media, please send an email to the address on the slide. Be sure to include your contact information and the news publication you're with. Our Media Relations and Stakeholder Liaison staff will assist you and answer any questions you may have. As a reminder, this webinar will be recorded and posted to the IRS video portal in a few weeks. This portal is located at www.irsvideos.gov. And please note, continuing education credit or certificates of completion are not offered, if you view any version of our webinars after the live broadcast. 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So please take a moment to disable your popup blocker now so you can answer the question. So let's test the polling feature. Here's your opportunity to ensure your popup blocker is not on so you can receive the polling questions throughout the presentation. How many times have you attended an IRS national webinar? A, this is your first time; B, one to five times; C, six to 10 times; D, 11 to 15 times; or E, 16 or more. So take a moment and click the radio button that corresponds to your answer. And I'll give you a few more seconds to make your selection. And here's the question again. How many times have you attended an IRS national seminar? So select your answer whether it's A, this is your first time; B, one to five times; C, six to 10 times; D, 11 to 15 times; or E, 16 or more times. Okay, so we're going to stop the polling now and let's see how often you've attended a national webinar. Okay, so if this is your first time, we're glad you're joining us today and I see that 12% of you are first time attendees, so let's see who else we have here. So we're going to welcome back those who have joined us for multiple webinars. So let's see how that shapes up, so 22% of you have attended one to five webinars, 18% of you have attended six to 10 webinars, 13% of you have attended 11 to 15 webinars and wow, 36% of you have attended 16 or more webinars. We hope you received the polling question and were able to submit your answer. If not, now's the time to check your popup blocker to make sure you have it turned off. You should have received a copy of the popup blocker documents along with a PDF copy of the PowerPoint in an email. And if not, you may access them through the Materials tab. Again, I just want to say welcome and thank you for joining us for today's webinar. But before we move along, let me make sure you are in the right place. Today's webinar is Understanding Form 2290 Heavy Highway Vehicle Use Tax and this webinar is scheduled for approximately 120 minutes. So before I introduce today's speakers, I just want to make sure that you guys are aware that the handout is now available under the Materials tab. So let me introduce today's speaker, Veronica Tubman and Kenji Chavez are both Senior Stakeholder Liaisons in our Communications & Liaison division and I'm going to turn it over to Veronica to begin the presentation, Veronica? Veronica Tubman: Thanks, Yvette. And again, welcome. Today, we will be reviewing Form 2290 Filing requirements, Form 2290 due date, Form 2290 e-filing requirements and lastly, Heavy Highway Vehicle Use Tax options. But before we jump into those topics, let's give, just let me give you a quick overview of the Heavy Highway Vehicle Use Tax. The Heavy Highway Vehicle Use Tax is a federal excise tax, which collects all over a billion dollars a year, the taxes that are collected go into the Department of Transportation, Highway Trust Funds. Now that's used to finance most federal government spending on highways and mass transit projects and that's across the country. If you would like to learn more about the Highway Trust Fund or get more information about it, you can go and find more information at the link that is shown on the bottom of this slide. So I'm going to turn it over to my colleague Kenji to continue our discussion, Kenji? Kenji Chavez: Thanks, Veronica. So the Heavy Highway Vehicle Use Tax applies to a highway motor vehicles, which include any self propelled vehicle designed to carry a load over the public highways. These are typically tractors, trucks and buses that are used on public roads in the U.S. Now the tax that is assessed only on Highway motor vehicles with a taxable gross weight of 55,000 pounds or more, you would use the Form 2290 to figure and pay the tax due on the vehicles. Now just like you pay your homeowners or car insurance in advance for coverage for the entire year, the Form 2290 and any associated payments are also filed and paid in advance. Yvette Brooks-Williams: Pardon me for just a second, Kenji. You just said that the Heavy Highway Vehicle Use Tax applies to highway motor vehicles used on public roads, does the tax apply to vehicles that are not registered and are used strictly for off road purposes? Kenji Chavez: That's a good question, Yvette. The tax does not apply to vehicles that are not registered and that are used strictly for off road purposes. So for example, an unregistered highway tractor used only on job sites that is sheltered from job site to job site would not be subject to the Heavy Highway Vehicle Use Tax. Yvette Brooks-Williams: Thank you for that information. Can I just ask you one more question, you also mentioned the term taxable gross weight, is that the same as gross vehicle weight? Kenji Chavez: That's actually a common question that we received. So thank you for asking that. So the taxable gross weight is not the same as the gross vehicle weight.

We'll go over in detail the difference between the taxable gross and the gross vehicle. So before we do, let's take a look at some additional circumstances in which you would use the Form 2290.

Now here are some reasons for why we would use the Form 2290 to claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less and 7,000 miles or less for agricultural vehicles during the tax period. You may also claim a credit for the tax paid on vehicles that were destroyed, stolen, sold or used 5,000 miles or less, or 7,500 miles or less for agricultural vehicles and use the Form 2290 to figure and pay the taxes due on a use taxable vehicle that was acquired and used during the period. Now, this is not on the slide, but you will also use the Form 2290 to report the acquisition of a use tax vehicle for which the tax has been suspended. Yvette, how about we pause here for our first polling question. Yvette Brooks-Williams: Sounds good to be, Kenji. Audience, our first polling question is the Heavy Highway Vehicle Use Tax is A, based on a vehicles taxable gross weight; B, applied to highway motor vehicles with a taxable gross weight of 55,000 pounds or more; C, applies to highway motor vehicles used on public roads; or D all of the above. Now, take a moment to review the question again and click the radio button that best answers the question. The Heavy Highway Vehicle Use Tax is A, based on a vehicle taxable gross weight; B applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more; C, applies to highway motor vehicles used on public roads or D, all of the above. So I'll give you a few more seconds to make your selection. Okay, we're going to stop the polling now and let's share the correct answer on the next slide. And the correct answer is D, all of the above. The Heavy Highway Vehicle Use Tax is based on a vehicle gross taxable weight. And it does apply on Highway motor vehicles with a taxable gross weight of 55,000 pounds or more. And it does apply to highway vehicles used on public roads. It does not apply to vehicles used strictly for off road purposes.

And I see that 86% of you responded correctly. And that's a great correct response rate. And let me turn it back over to Kenji. Kenji Chavez: Thanks, Yvette. Now let's begin our discussion on the taxable gross weight. To determine the vehicles taxable gross weight for purposes of computing the Heavy Highway Vehicle Use Tax, you take the actual unloaded weight of the vehicles fully equipped for service. The actual unloaded weight of any trailers or semi-trailers fully equipped for service customarily used in combination with the vehicle and the weight of the maximum load customarily carried on the vehicle and any trailers or semi-trailers customarily used in combination with the vehicle. You add them together and that would be your taxable gross weight of the vehicle. Now remember, there can be a difference between the weight of the maximum load customarily carried on the vehicle which impacts the taxable vehicle weight and the maximum gross weight vehicle weight rating assigned by the manufacturer which can be higher. Now this is very important because again, the vehicles that are taxed based on the taxable gross weight of the vehicle and not the gross vehicle weight rating as assigned by the manufacturer. Veronica, back to you. Veronica Tubman: Thanks, Kenji. Okay audience now let's look at an example. The weight declared for registering a vehicle in a state may affect the taxable gross weight used to figure the tax where there is an international registration plan registration or an IRP, which requires a declaration of gross weight as a specific amount. The vehicles taxable weight must be no less than the highest gross weight declared for the vehicle in any state. So if the vehicle is a tractor trailer or truck trailer combination, the taxable gross weight must be no less than the highest combined gross weight declared. Now on this particular sanitized example of an Illinois International Registration Plan registration or an IRP registration, so if you look closely, you can see the weight declarations for each State the vehicle is proportionately registered. As such the taxable gross weight would have to be at least 80,000 pounds, the highest gross weight declared for the vehicle in any State. So take a look at the AB and BC shown on the lower left of the slide and therefore Alberta and British Columbia which are Canadian Provinces and are not part of the United States and are not U.S. states. So Kenji, I'm tossing it back to you. Kenji Chavez: Okay, now as the International Registration Plan registration, or IRP's highest listed gross weight used for the State of Illinois registration purposes is 80,000 pounds, the 80,000 pound weight would be the vehicle's taxable gross weight. As such, the taxable gross weight would fit into Category V on the Form 2290, sections of which are now being shown on the screen. Category V is for vehicles with a taxable weight of over 75,000 pounds. Yvette Brooks-Williams: So Kenji, let's say you performed the taxable growth rate computation calculation you previously discussed. And that weight is higher from the weight listed on the International Registration Plan registration or IRP registration.

Which weight would you use for the 2290 purposes? Kenji Chavez: Another common question, Yvette. Now if the computed taxable gross weight is higher, then you use that number. But remember where there is an International Registration Plan registration or IRP, which requires a declaration of gross weight as a specific amount. The vehicle's taxable gross weight must be no less than the highest gross weight declared for the vehicle in any State. Yvette Brooks-Williams: That makes sense.

Thank you for clarifying that point, Kenji. Kenji Chavez: Anytime, Yvette. Veronica, over to you.

Veronica Tubman: Thanks, Kenji. Okay, so let's take a look at this slide. This particular slide shows a State schedule for fiscal year registration fees due for a vehicle registered on the basis of a gross weight category. It also shows the gross vehicle weight categories for State registration purposes, which is what we're going to focus on in this example [Technical Difficulty] 64,001 to 73,280 pound range. The taxpayer would use this weight as a taxable gross weight reported on Form 2290 based on the weight of the maximum load customarily carried on the vehicle and that includes any trailers or semi-trailers customarily used in combination with the vehicle for State registration purposes. So just keep that in mind. Here is a closer look at the State registration fee table based on the gross weight category. All right, again if a taxpayer requested Plate Type V, their taxable gross weight must fall between 64,001 to 73,280 pound range which is highlighted on the screen. So just to make sure that you're aware of that, but remember, at the State registration use a weight category that range from 64,001 to 73,280 pounds, the amount reported on Form 2290 could fall anywhere within the Form 2290 categories, and that's K through T and they're shown on slide. So let's discuss taxable gross weight on our next slide. To determine a vehicle's taxable gross weight, for purposes of computing the Heavy Highway Vehicle Use Tax on a vehicle registered only in a State or States that base registration on actual unloaded weight. So this is what you'll need to take, the actual unloaded weight of the vehicle fully equipped for service, the actual unloaded weight of any trailers or semi-trailers fully equipped for service customarily used in combination with the vehicle and the weight of a maximum load customarily carried on the vehicle and on any trailers or semi-trailers customarily used in combination with the vehicle. So what you do, you add those together and this is your taxable gross weight of the vehicle. Now Yvette, is it time for our next polling question? Yvette Brooks-Williams: Veronica, it is time for our next polling question.

Veronica Tubman: Okay, let's get to it. Yvette Brooks-Williams: All right. Audience, here's our second polling question. What are the different methods of determining the vehicle weight used in computing the Heavy Highway Vehicle Use Tax? Is it A, International Registration Plan registration or IRP gross weight, specific gross weight; B, the State vehicle registration gross vehicle weight category; C, actual unloaded weight; or D, all of the above. Now take a moment and review the question again and click the radio button that best answers the question, what are the different methods of determining the vehicle weight use in computing the Heavy Highway Vehicle Use Tax? A, IRP gross weight specific gross weight; B, state vehicle registration gross vehicle weight category; C, actual unloaded weight; D, all of the above. So I'll give you a few more seconds to make your selection. Okay, we're going to stop the polling now and let's share the correct answer on the next slide. And the correct answer is D all of the above. The different methods of determining the vehicle weight used in computing the Heavy Highway Vehicle Use Tax or the international registration plan registration, IRP specific gross weight, the state vehicle registration, gross vehicle weight category and actual unloaded weight. And I see that 82% of you responded correctly. That's an awesome job. Let me turn it back over to Kenji. Kenji Chavez: Thanks, Yvette. Now, the Form 2290 must be filed by the person whose name is on the vehicle's registration. The person whose name is on the vehicle's registration is determined by State law. It is important to note that the name on the vehicle's registration may not be the owner of the vehicle. So it is possible that the owner of the vehicle will not be the person filing the 2290 or paying the Heavy Highway Vehicle Use Tax. The tax period for the Heavy Highway Vehicle Use Tax is July 1 through June 30 and covers the upcoming tax period or the remainder of the upcoming period if filed for a partial year. Now the Form 2290 must be filed by the last day of the month following the month of first use. As we mentioned in the previous slide, the tax is paid at the time the 2290 is due. The Heavy Highway Vehicle Use Tax is a graduated tax, meaning the heavier the register weight, the more taxes owed. The Heavy Highway Vehicle Use Tax for a full year ranges from $100 to $550. And the tax is prorated for partial years. Veronica would you like to show the audience how the 2290 filing due dates work? Veronica Tubman: Sure Kenji, you know I would. But before I talk about due dates, there is an important point to remember when filing Form 2290. So audience, the filing deadline is not tied to the vehicle registration date. So basically, regardless of the vehicles registration renewal date, taxpayers must always file Form 2290 by the last day of the month, following the month in which the taxpayer first used the vehicle on a public highway during the taxable period. We're going to take a look at the chart on the screen and that is a particular snapshot of the, When to File Form 2290, chart. Now this can be found on the Form 2290 instructions. As Kenji mentioned, the filing season for Form 2290 filers is July 1 through June 30.

So keep that in mind as well. The Form 2290 must be filed by the end of the month following the month the vehicle was first used on a public highway during the taxable period. So okay for example, if the vehicle is first put into use in July of a taxable period, the Form 2290 must be filed between July 1 and August 31. Even when the Form 2290 is filed for a partial year, now, those same rules apply. So here's another example. If a vehicle is first put into use in October of a taxable period, the Form 2290 must be filed between October 1 and November 30. Yvette Brooks-Williams: Veronica, I have a quick question, what if the Form 2290 filing due date falls on a weekend or on a holiday. Veronica Tubman: Okay, Yvette. If the due date falls on a weekend or holiday for the Form 2290 the return needs to be filed by the next business day to be in compliance. So that's important to remember. Yvette Brooks-Williams: Okay, thank you for clarifying. Veronica Tubman: You're welcome. That's something that's very important. All righty.

So for the next few minutes, we're going to go over some examples on when you would file a Form 2290. Okay, so let's take a look at Example 1. John Cornhusker owns and registered a vehicle that he first used on a public highway on July 2, 2022, just a couple of days ago. The vehicle weighed 80,000 pounds. Since John first used his vehicle on a public highway on July 2, 2022, he will have to file a Form 2290 by August 31 of 2022. His tax period would be July 1, 2022 through June 30, of 2023. All righty, so here is the first page of John Cornhuskers Form 2290. Part one of the form shows a $550 tax liability associated with the vehicle during the tax period July 1, 2022 through June 30, 2023. Now, we will show you how the $550 tax liability was arrived at. Where did that calculation come from? This is the tax computation page of Form 2290. It shows that John Cornhusker is being taxed on one vehicle. That vehicle is classified under category V with a taxable gross weight of 80,000 pounds. So here you can see where the vehicle is taxed at $550 for the period, July 1, 2022 through June 30, 2023. Now, this $550 is the same amount shown on the first page of the Form 2290, which we saw on the previous slide. So that's where that came from. Here is John's Schedule 1, you can see the Vehicle Identification Number or we call it a VIN of the one vehicle John first used on public highways in July 2022. Again, the tax period is July 1, 2022 through June 30, 2023. So in summary, let's kind of bring it on home. The Heavy Highway Vehicle Use Tax is reported on the first page of the Form 2290. The tax computation is shown on Page 2 of the Form 2290 and the vehicles being reported are listed by VIN and make sure you check those VINs to make sure you have the correct information on Form 2290 Schedule 1. So Kenji can you take us to our next example. Kenji Chavez: Of course, Veronica. Let's take a look at example number 2. Now this example will show how to file a Form 2290 for a partial period tax year. John purchased a new vehicle in November 2022 and first used it on a public highway on November the 2nd. Now on example one you'll recall that John filed a Form 2290 for his vehicle that he first used on a public highway in July 2022. Now he must file another Form 2290 reporting the new vehicle by January 3, 2023, for the period beginning November 1, 2022 through June 30, 2023. Now John does not have to file until January 3, 2023 because December 31, 2022, falls on a Saturday and the next business day is Tuesday, January 3, 2023. Now how does John figure out the tax. He would use the Partial Period Tax Table 1. So here's the first page of the Form 2290. Part one of the form shows a summary of the tax liability associated with the new vehicle during the partial tax period November 2022 through June 30, 2023. If you've noticed on Line 1, it's input as 202211, meaning the year 2022 and the 11 for the month of November. Now, we will go to the tax computation page to show how these numbers on this page of Form 2290 were arrived at. Now here's the second page of the Form 2290, which is the tax computation page. It shows that John Cornhusker is being taxed on one vehicle with the gross vehicle weight of 77,000 pounds. Here you can see the tax amount for the vehicle which is being taxed for the partial year. The $366.67 is the same amount shown on the first page of the Form 2290, which we saw previously. Okay, so where does the tax amount on this page come from? It comes from the Partial Period Tax Table which we will show you on the next slide. So this slide shows the partial period tax for the vehicle that was first used in November 2022. The partial period tax table can be found in the 2290 instructions. To determine the tax look up the category. So in this case, it would be category V and then go over to the first month of use, which is November, you will find the tax amount for the vehicle $366.67.

The amount is put on two places on the Form 2290; the tax computation page and Part 1 of the Form 2290. Now here's John's Schedule 1 for his new 2290 Form. You would use the Schedule 1 to record the VIN of each vehicle being reported. You can see the VIN of the new vehicle John first used on the public roadways for the partial tax period November 2022 through June 30, 2023. To summarize this example, use a partial period tax table to determine the amount of tax, the tax amount is placed on the tax computation page of the Form 2290. The Heavy Highway Vehicle Use Tax is reported on the first page of the Form 2290 in part 1, Figuring the Tax, and the VIN number of the vehicle used in November is listed on the Form 2290 Schedule 1.

Veronica, how about another example? Veronica Tubman: Certainly. Let's take a look at Example 3.

Trucker A has four vehicles which are first used on a public highway in July 2022. All four vehicles are required to be registered in his name. Trucker A must file one Form 2290 before August 31, 2022. All righty, now. So remember, Form 2290 must be filed by the last day of the month, following the month in which you first use the vehicle. Since the vehicles were used on a public highway during July 2022. Trucker A, enters 202207 which is 2022 for the year and July is 07. And that's put on Line 1 of part 1, Figuring the Tax. So the tax computed for the four vehicles is $1,850. So let's work through how we came up with that figure. So we're going to work through the tax computations now. So let's take a look at this slide. Trucker A had one truck under category K, the amount of the tax is $320. Another truck under category P and the amount of that tax was $430 and two trucks under category V were $1,100. And we arrived at that from $550 times the two trucks under category V. The total tax for the four trucks shown on the tax computation page is $1,850. All righty, so we're going to take a look at Schedule 1 associated with example 3, it shows the VINs for all four trucks put in service in July by Trucker A. Remember to input the VIN for each category of vehicle. And make sure you check those VINs when you list those under each category. You have to attach the Schedule 1 to Form 2290. So Yvette. I think it's time for our third polling question. Yvette Brooks-Williams: Veronica, I agree. Those were some great examples. So let's put this knowledge to a polling question. Audience here is our third polling question. When does the Form 2290 have to be filed? A, by the last day of the month, following the month in which you first use the vehicle; B, by the first day of the month following the month in which you first use the vehicle; C, by the 15th day of the month following the month in which you first use the vehicle; or D, by the last day of the month in which you first use the vehicle. So let's take a moment and review the question again, and click the radio button that best answers the question, when does the Form 2290 have to be filed? So is your answer A, by the last day of the month following the month in which you first use the vehicle; B, by the first day of the month following the month in which you first use the vehicle; C, by the 15th day of the month following the month in which you first use the vehicle; or D, by the last day of the month in which you first use the vehicle. So I'll give you a few more seconds to make your selection. Okay, we're going to stop the polling now. And let's share the correct answer on the next slide. And the correct answer is A by the last day of the month, following the month in which you first use the vehicle. And I see that 77% of you responded correctly. So Veronica, would you mind just clarify in just a little bit on why it's by the last day of the month following the month in which you first use the vehicle. Veronica Tubman: Sure, Yvette. So as we had discussed in the examples, audience, if the vehicle is put into use by July 1, you're required to file Form 2290, before August 31 of the following month. And the same holds true for partial filing. So just remember, if you're really not sure about that, you can check the Form 2290 instructions. And you can also go on IRS.gov and just put Form 2290 in the search engine, upper right hand corner, and that'll help to refresh your memory as well. So just make sure that you have Form 2290 saved as a favorite.

And Yvette, I hope that that helps our audience. Yvette Brooks-Williams: Yes, it did. Thank you so much, Veronica. I'll turn it back over to you. Veronica Tubman: Okay, thanks again. Okay, audience. So let's take a look at Example 3a. So we're going to walk through this example together for completing Form 2290, just to keep us on our toes. Trucker B used vehicles on the public highway in July and August. Therefore he has to complete two separate Form 2290s. So again, we're going to walk through the completion of both Form 2290s. Trucker B first used four vehicles on a public highway in July. The tax for these four vehicles is $1,808. So again, we're going to go through how we came up with this particular figure on our next slide. So let's take a look. Here's the tax computation. Trucker B had two vehicles with taxable gross weight of 67,000 pounds each, which makes them category M vehicles. The amount of the tax is $364 times 2 which is $728. He also had two vehicles, and they had a taxable gross weight of 75,000 pounds, which makes them category U vehicles that goes by the taxable gross weight, the amount of the tax is $540 times 2 which is $1,080.

So the total amount of the tax for all four of those vehicles that belong to Trucker B on Page 2 is $1,808. And we arrived at that by adding $728 plus $1,080. And that's where we came up with our $1,880, I'm sorry, it is $1,808. I do apologize. So don't forget to add the number of vehicles in column 3a and put all of that on your total line. So let's look at Trucker B Schedule 1. The tax year is the first month, excuse me, it is the month he first used the truck on the road which was July. So that makes his tax year 202207. He put seven vehicles, I apologize, he put four trucks in use in July, so sevens are starting to get to me, notate each VIN and corresponding category. So two VINs with category M, and two VINs with category U. So our next example is going to be handled by Kenji. Kenji? Kenji Chavez: Thanks, Veronica. So let's look at another example for Trucker B. Remember, he had vehicles that he put in use in July and August, we just completed the Form 2290 for July. So let's look at the three vehicles he first put on the highway in August.

The tax for these three vehicles is $1,001.01. So let's take a look and see how that was computed.

Since Trucker B first used three vehicles on the highway in August, he will use the partial-period tax table to compute the tax. Now, each of the three trucks had a taxable gross weight of 66,500 pounds. In this case, all three vehicles fall under the category M. On the tax computation page, you would put three in Column 2(a) for the number of vehicles and the partial-period tax is $1,001.01. Now let's go to the partial-period tax table to see how we arrived at that figure. Okay, so here is the partial-period tax table found in the 2290 instruction, we would look at the table 1 for this example, which is under Vehicles Except Logging, you would go to the August column. Since that is the month that the trucks are first used on a highway, you would come down to Category M, and that showed the tax of $333.67. Since he had three trucks, we multiply $333.67 by three and that gives us the grand total of $1,001.01. Now let's look at the Schedule 1 for these three trucks. The VIN of all three vehicles are listed along with their category, which in this case is M and you see that the month of first use is 202208, 08 for August. Now don't forget the Schedule 1 must be attached to your 2290 or your return may be rejected. On this slide, we're going to look at how you would compute the refund amount for a vehicle that was sold during the tax year and the tax was fully paid by the original owner prior to the sale. Now in July 2022, Trucker A, paid the full tax of $550 for his 80,000 pounds taxable gross weight truck. John purchased the truck from Trucker A in September of 2022. And he drove it on a public highway in that same month in September. Now since Trucker A had paid the full tax of $550 for the tax period, which is July 2022 through June 2023 and he did not use it for the entire tax period, he can claim a credit or a refund of the tax paid for the nine months that he did not use the truck after he sold it. Now this screen shows the last four digits of the VIN of the truck Trucker A sold to John along with the month it was first used, it is Category V and the amount of tax paid of $550. The amount of Trucker A's refund is computed by dividing the number of months he did not use the truck from October 2022 through June 2023 which is nine months divided by the full 12 month tax period, which ranges from July 2022 through June 2023, and you multiply that by the amount of the tax paid. So in this case 9 divided by 12, multiply that by $550 and that gives you $412.50. Now this is the amount of refund Trucker A is entitled to claim.

Veronica, will you go over our final example. Veronica Tubman: Thanks, Kenji, I will. All right, audience this is Example 4, our last example. ABC Trucking had 11 vehicles it first used on a public highway in July 2022. They also had one vehicle that had tax suspended. On this particular screen, it shows the last four digits of the VINs and each individual vehicle's taxable gross weight. The highlighted VIN is the tax suspended vehicle. It has a taxable growth weight of 72,000 pounds and its category is W. ABC Trucking checked the box right there on Form 2290 that stated that the vehicle with VIN ending in 9810 was to be used for short local deliveries and was expected to be used 5,000 miles or less during July 1 2022 through June 30 2023 and that's the tax period.

All right, so please note that during the tax period July 1 2021 through June 30 2022, the same vehicle was used 5,000 miles or less. So let's see how all 11 of ABC Trucking's vehicles are reported on Form 2290 for the period July 1 2022 through June 30 2023. So here's the first page of Form 2290. Part 1 of the form shows a summary of the tax liability associated with all of ABC Trucking's vehicles during the tax period July 1 2022 through June 30 2023. The total tax is $4,746. ABC Trucking will have to complete Part 2 of Form 2290. And that's the Statement in Support of Suspension. All right, so note, the underlined check box in the lower part of the slide that we need to take a look at is it shows how to report vehicles that are expected to travel 5,000 miles or less on public roads and because of this the Heavy Highway Use Tax is suspended on that particular vehicle. Also, here is where ABC Trucking they have to certify that the vehicle did not travel more than 5,000 miles on public roads during the prior taxable period and that was July 1 2021 through June 30 2022. Now we will go over the tax computation page to show how the numbers on this page of Form 2290 were arrived at. This is the tax computation page on Form 2290. It shows that ABC Trucking Company reported 11 vehicles. Okay, so 10 of which are taxed at the various rates based on the weight categories. Here you can see where the tax for the 10 vehicles totals $4,746 and that's for the period July 1 2022 through June 30 2023. So this $4,746, this is the same amount shown on the first page of Form 2290, which we saw on the previous slide. It also reflects one tax suspended vehicle and that particular vehicle is in Category W. This is the Schedule 1 with a VIN of each of the 11 vehicles being reported by ABC Trucking for the tax period July 1 2022 through June 30 2023 are listed. Now this also includes the suspended vehicle as well. Yvette, I think that wraps up all the examples Kenji and I had. We pause for another polling question. Yvette Brooks-Williams: Yes, sounds good to me, Veronica. Audience, here's our fourth polling question. Linda first used a vehicle she purchased in October of 2022 on October 9, 2022.

The seller had paid the tax for the current period on that vehicle. Now what month is Linda's Form 2290 due on her new vehicle, A, November 2022; B, December 2022; C, January 2023. Linda is not required to file a Form 2290. So take a moment and review the question again and click the radio button that best answers the question, what month is Linda's Form 2290 due on her new vehicle, A, November 2022; B, December 2022; C, January 2023 or D, Linda is not required to file a Form 2290.

So I'll give you a few more seconds to make your selection. Okay, so we're going to stop the polling now and let's share the correct answer on the next slide. And the correct answer is A, November 2022, so I see that let's see how many of you, 72% of you responded correctly. So Veronica, and or Kenji, can you guys clarify? It looks like our audience may be having a little bit of trouble with this concept here. Veronica Tubman: Sure, Kenji do you mind if I take it?

Kenji Chavez: No, go right ahead, Veronica. Veronica Tubman: Thanks. Okay, audience. So remember, Linda first used that vehicle October 9 2022 and before I will say per the Form 2290 instructions that we file Form 2290 30 days after the vehicle is put in use, so that's why A would be the answer for November 2022. So she's got until November 31 of 2022 to make sure she fills out that Form 2290 for her brand spanking new vehicle and audience I hope that helps you out as far as that goes. But as I said, whenever in doubt, always refer to your Form 2290 instructions. So at this time, with that being said, I'm going to turn it over to Kenji, Kenji? Kenji Chavez: Okay, so now let's take a look at what you need to do prior to filing the Form 2290. Here is the information that you need to get in advance, you will need an EIN, which is an Employer Identification Number.

Unfortunately, you cannot use your Social Security number. You also need a VIN, which is a Vehicle Identification Number, for each vehicle that you're reporting and you would also need the taxable gross weight of each vehicle. Yvette Brooks-Williams: Another question, Kenji. What if someone in our listening audience does not have an Employer Identification Number or EIN, what should they do? Kenji Chavez: Yvette, if they don't already have an EIN, they can go to www.IRS.gov and they can apply for an EIN. It normally takes up to four weeks for the new EIN to be fully integrated in our systems.

Now it is important to note that when you do get your EIN, use the name exactly as it is shown on your EIN application. The reason this is so important is that an e-filed return will reject if the name that the IRS has on record for your EIN does not match exactly what's on the e-file system for the 2290. This is called a name control mismatch. The name control for the business is the first four characters of your business name. If you use your own name rather than a business name, your name control will be the first four letters of your last name. So an example, if your last name has fewer than four characters such as Jane Doe, the name control would be Doe, DOE. Now if you do have problems with the name control, you can always call the Business and Specialty Tax Line at 1-800-829-4933. And again, that number is 1-800-829-4933. Now once you have gathered all the information that you need to file on the Form 2290 and the Form 2290 Schedule 1, you would have to complete Form 2290. To do so would input the filers information, indicate the type of return being filed, you would figure the tax and you would include the Statement in Support of Suspension, if applicable. And of course, the most important thing is signing the return. Now there are two ways that you can file the Form 2290, you can e-file or mail it AKA snail mail. Now we encourage everyone to e-file it is the preferred method. But e-filing 2290 is required if you are reporting 25 or more taxed vehicles. Now tax suspended vehicles designated by Category W, they are not included in the electronic filing requirements for 25 or more vehicles because you're not paying any tax on them. So what is the advantage of e-filing, you'll receive your IRS receipted watermark Schedule 1 within a few minutes which allows you to immediately register the vehicle and get on the road and who doesn't want that. However, if you do choose to paper file and are mailing the return with or without a full payment, use the appropriate mailing address listed in the 2290 instructions. Now expect to receive your IRS receipted stamped Schedule 1 up to six weeks after the IRS receives your 2290 application return. Veronica did I hear you wanted to take the next slide?

Veronica Tubman: And you absolutely heard me say I would take the next slide. Okay audience. Part of filing Form 2290 includes completing the Form 2290 Schedule 1, which is a Schedule of Heavy Highway Vehicles. You are required to report each individual vehicle by its Vehicle Identification Number we've been saying V-I-N or VIN, you report both taxed vehicles and tax suspended vehicles by VIN. For those of you who might not be familiar with tax suspended vehicles, the tax suspended is, tax is suspended for vehicles used 5,000 or fewer miles and for agricultural vehicles used for 7,500 or fewer miles on public highways. All right, so let's talk about mileage use. Mileage use limit means the use of a vehicle on U.S. public highways is 5,000 miles or less, 7,000 miles or less for agricultural vehicles. So let's keep that in mind. The mileage use limit applies to the total mileage a vehicle is used during a period, so regardless of the number of owners, so that's not a factor. Okay, so I want to stop here for a moment and address a common mistake people make related to the Form 2290. The Heavy Highway Vehicle Use Tax Return, the Heavy Highway Vehicle Use Tax is assessed on the vehicle, this is why you report each vehicle using the Vehicle Identification Number or VIN of each separate vehicle on the Form 2290. The Heavy Highway Vehicle Use Tax does not, remember now it does not follow the name on a registration. For example, let's say you purchased a new truck and trade in an old truck and transfer the registration from the old truck to the new truck. You still have to file a Form 2290 for the new truck, even though the registration of the vehicle from the old truck was transferred to the new truck. Yvette Brooks-Williams: So Veronica, I have a quick question, now is the IRS, isn't the IRS receipted Form 2290 Schedule 1 the proof of payment needed to register your vehicle with your State Department of Motor Vehicles and that's why completing the Schedule 1 is so important? Veronica Tubman: Yvette, that is so correct and audience an original or copy of the IRS receipted Schedule 1 is generally needed to register a vehicle. We'll talk about how to get a stamped Schedule 1 in a minute. Here's a picture of the upper part of the Form 2290 Schedule 1. This is where you would input the Vehicle Identification Number and enter the category of the vehicle. Taxable vehicles are categorized A through V based on the vehicle's taxable vehicle weight and whether or not the vehicle is a logging vehicle. Separately, tax suspended vehicles are categorized as W. The different taxable vehicle weight categories are listed right on the Form 2290. So Kenji is going to share more about Form 2290 Schedule 1. Kenji Chavez: Thank you, Veronica. Before I begin this slide, I just want to repeat the numbers for the Business and Specialty Tax Line. That number one more time is 1-800-829-4933. Again, that number is 1-800-829-4933 and that is the Business and Specialty Tax Line phone number. Now it was previously stated that the IRS receipted Form 2290 Schedule 1 is the proof of payment needed to register your vehicle with your State Department Motor Vehicles. However, there is an exception to the requirement of having to present a receipted Schedule 1 to your State Department of Motor Vehicles in order to register a vehicle. Now this exception is called the 60 day rule. Now under the 60 day rule, a State Department of Motor Vehicle may register a new or used vehicle without a receipted Schedule 1, provided the original or copy of the bill of sale is presented to the Department of Motor Vehicles showing the vehicle was acquired within 60 days of registering the vehicle. Again, as long as you provide the original or copy of bill of sale and it is presented to the Department of Motor Vehicles showing that the vehicle was acquired within 60 days of registering the vehicle. This rule allows drivers to operate on the road immediately without having to wait for a receipted Schedule 1 from the IRS to provide to the DMV. Now unfortunately, there are instances where the 60 day rule does create problems for vehicle owners. The problem is that when vehicles are registered without using a receipted Form 2290 Schedule 1, it is not uncommon for vehicle owners to forget to file the Form 2290 for the newly purchased truck and pay the associated tax. So it is very important to remember that if you are registering a vehicle without using the 2290 Schedule 1, the Form 2290 must still be filed and the related tax must be paid. Yvette Brooks-Williams: So Kenji, what happens if the vehicle is registered in July or August or September? Kenji Chavez: Good question. So there is a special rule for registrations that occur during those months of July, August, or September. If the State receives your application for registration of your highway motor vehicle during the month of July, August, or September, you may provide the immediately previous taxable period's receipted Schedule 1 that was returned to you by the IRS, as proof of payment. Remember to file the Form 2290 for the current period by the due date of the return. Now I believe it's time for our next polling question, Yvette. Yvette Brooks-Williams: Yes, it is. Audience. Our fifth polling question is, which of the following is not true? A, when e-filing Form 2290 you'll receive your IRS watermarked Schedule 1 within a few minutes; B, you can pay your Heavy Highway Vehicle Use Tax electronically; C, your Heavy Highway Vehicle Use Tax is due when you file Form 2290; or D, when e-filing 2290 you'll receive your IRS watermarked Schedule 1 within six weeks. So please take a minute and review the question again. And then click on the radio button you believe most closely answers the question, which of the following is not true? A, when e-filing Form 2290 you'll receive your IRS watermarked Schedule 1 within a few minutes; B, you can pay your Heavy Highway Vehicle Use Tax electronically; C, your Heavy Highway Vehicle Use Tax is due when you file Form 2290; or D, when e-filing Form 2290 you'll receive your IRS watermarked Schedule 1 within six weeks. So we'll give everyone a few more seconds to make your selections. Okay, we're going to stop the polling now and we'll share the correct answer on the next slide. And the correct answer is D, it is not true that when e-filing Form 2290 you'll receive your IRS watermarked Schedule 1 within six weeks. Rather, you will receive your IRS watermarked Schedule 1 within a few minutes. And I see that 61% of you responded correctly. So, Kenji, can you clarify the point about when they're going to get that watermarked. Kenji Chavez: Of course, I think the tricky part is which one, which of the following is not true. But of course, when we e-file the 2290 remember that you can receive it within minutes when you electronically file the 2290. And the answer D is when you mail it in. So the tricky part there was they put e-filing, but when you mail in the return is when it takes normally within six weeks. Yvette Brooks-Williams: Okay, so we were tricking the audience. Got you. Thank you.

Veronica, how do you electronically file Form 2290 and Schedule 1. Veronica Tubman: Okay. Let's go to the next slide. And I will tell you how. Audience I want to re-emphasize the main benefit of e-filing Form 2290, which is that the IRS will provide you a watermarked Schedule 1 within minutes of accepting your e-filed Form 2290. But you can get the wait with paper filed 2290 it can take up to six weeks, which Yvette and Kenji just talked about to get your IRS stamped Schedule 1 in the mail. So e-file is the way to go. When you e-file Form 2290 the watermarked Schedule 1 can be immediately presented to your State Department of Motor Vehicles in order to register your vehicle.

Now that will allow you to get on the road sooner, and who doesn't want to do that. E-filing also saves you time, especially when filing for multiple vehicles. And it also helps to reduce errors that are commonly found in paper filed Form 2290s. To find an e-file provider just visit the Trucking Tax Center and that can be found on IRS.gov/trucker which is shown on the screen and just select, e-file Form 2290. At this particular webpage, you can review the list of participating commercial software providers and you can select that particular provider that best meets your needs. The services offered and fees charged now they differ from provider to provider so it depends on what they offer. An internet search will also turn up Form 2290 e-file providers also. So you'll have a couple of choices to make. Once you choose a Form 2290 e-file provider you just follow the prompts to electronically file your return, safe and secure easy-peasy. Hey Kenji what about paying the Heavy Highway Vehicle Use Tax? What about that? Kenji Chavez: Good question, Veronica. Okay, so you e-filed your 2290 now let's talk about paying the Heavy Highway Vehicle Use Tax. There are multiple ways to electronically pay. The first one is Electronic Funds Withdrawal during the e-file process. It is safe and easy and the funds can be withdrawn from either your checking or savings account. The Electronic Funds Withdrawal is probably the quickest and easiest way to pay the Heavy Highway Vehicle Use Tax. Second option, you can use the Electronic Federal Tax Payment System, also known as the EFTPS. It too is safe and easy. The added benefit of using EFTPS is that you can pay other types of federal taxes through this system as well. And you do need to be enrolled in EFTPS to use it, which if you aren't already, it takes about five to seven business days. So keep that in mind when you're using, when you're trying to use that to pay your 2290. The third option is using a credit card or debit card to pay for the Heavy Highway Vehicle Use Tax. You can pay by internet, phone or mobile device whether you e-file or mail your return. Yvette Brooks-Williams: So Kenji when you were talking about option to the EFTPS? How do you enroll in that electronic filing payment system? Kenji Chavez: Well, Yvette the simplest and quickest way to enroll in EFTPS is by enrolling at the EFTPS website. So you can visit the EFTPS website by going to www.EFTPS.gov. Alternatively, you can also call the EFTPS Customer Service at 1-800-555-4477 to request an enrollment form. Again, that number is 1-800-555-4477. There are also EFTPS phone numbers for the hearing impaired and for Spanish speakers. But again, just to remind everybody the fastest and easiest way to enroll in the EFTPS is by going to the EFTPS website, and that is www.EFTPS.gov. And this method is efficient and safe. Of course, we can't forget the old fashion way, right. You can also pay by using check or money order, just send your payment along with the Form 2290-V, which is the Payment Voucher to the address shown on this slide. For more information on all your payment options, you can always visit our website at www.IRS.gov and select the Pay button. You can also refer to the 2290 instructions as needed. Yvette do we have time for one more polling question? Or another polling question I should say? Yvette Brooks-Williams: Of course we do. So audience this is our final polling question. What options do you have to pay your Heavy Highway Vehicle Tax? A, credit or debit card; B, Electronic Funds Withdrawal; C, Electronic Federal Tax Payment System; D, check or money order; E, all of the above; or F, none of the above.

So please take a moment and review the question again. And then click on the radio button you believe most closely answers the question. What options do you have to pay your Heavy Highway Vehicle Tax? Is it A, credit card or debit card; B, Electronic Funds Withdrawal; C, Electronic Federal Tax Payment System; D, check or money order; E, all of the above; or F, none of the above.

So we'll give everyone a few more seconds to make your selection. Okay, so we're going to stop the polling now. And we will share the correct answer on the next slide. And the correct answer is, drumroll E, all of the above. And I'm going to just give our audience a round of applause, I see that 97% of you responded correctly. That is a great response rate. And Veronica, you can give our audience some filing tips along with a round of applause for the awesome job they just did.

Veronica Tubman: Thanks, Yvette. Oh, good job audience. Okay, here we go. And thanks again.

Since we are in the midst of a Form 2290 Filing Season, let me review some tips that will help you along. Be sure to use the correct year's tax return. So make sure you take a look and make sure you have the proper year. Do not alter the tax period printed at the top of Form 2290 or Schedule 1. You may file on paper as soon as the July 2022 Form 2290 and instructions are available on IRS.gov. And guess what? These forms are available right now. So you can start filing. Form 2290 e-file started on July 1 just a couple of days ago. You're required to e-file if you are reporting 25 or more taxed vehicles on Form 2290. You can pay the Heavy Highway Vehicle Use Tax using the Electronic Funds Withdrawal. The Electronic Federal Tax Payment System commonly known by its acronym of EFTPS, which is safe, quick and if your deadline is right around the corner then you will be right on time or you can also pay by credit card or by check or by money orders.

And Kenji, you're up next. Kenji Chavez: Okay, so now let's review some common 2290 resources available from the IRS. The Trucking Tax Center with its easy to remember internet address www.IRS.gov/truckers. It contains all the information that you need to file. Yvette Brooks-Williams: Kenji is this information also available in Spanish? Kenji Chavez: It is. Most IRS.gov articles about the Heavy Highway Vehicle Use Tax are available in both English and Spanish, including the Trucking Tax Center. So at the top right of each English page, you'll see an Espanol hotlink if there's a Spanish counterpart. Yvette Brooks-Williams: Good to know. Thank you, Kenji.

Kenji Chavez: You're welcome, Yvette. Just a couple more things. So we also have a Publication 4900 available. This is a publication on e-filing and e-paying your Heavy Highway Vehicle Use Tax, of course it's also available in Spanish. The IRS has helplines to help answer your questions as well. The helplines are available Monday through Friday, from 8:00 a.m. to 6:00 p.m. Eastern Time. The numbers are on the slides for your reference. Yvette that's all we have. I'll turn it over to you for our questions-and-answer session. Yvette Brooks-Williams: Thanks, Kenji. Hello, again, it's me, Yvette Brooks-Williams. And I'll be moderating the Q&A session. But before we start the Q&A session, I just want to thank everyone for attending today's presentation, Understanding Form 2290 Heavy Highway Vehicle Use Tax. Now earlier I mentioned, we want to know what questions you have for our presenters. So here's your opportunity. If you haven't input your questions, there is still time. Now go ahead and click on the drop down arrow next to the Ask Question field, type in your question and click send. Veronica and Kenji are staying on with us to answer your questions. And joining us for the Q&A session is Joseph Mazzuca. Joe is an Internal Revenue Agent in our Small Business and Self Employed Division, and is a Subject Matter Expert for Excise Taxes and the Form 2290. And one more thing before we start. We may not have time to answer all of the questions submitted. However, let me assure you, we will answer as many as time allows.

So with that said, let's get started so we can get to as many questions as possible. So Veronica, I'm going to start out with you, Does the Form 2290 have to be filed monthly or annually? Veronica Tubman: Thanks, Yvette. Okay, audience the Form 2290 is an annual return which is used to report the Heavy Highway Vehicle tax for highway motor vehicles with a taxable gross weight of at least 55,000 pounds or greater. The taxable period for filing is from July 1 through June 30 of the following year. So file Form 2290 by the last day of the month following the month the vehicle is first used on a public highway during the taxable period. And you can use that really good chart on Form 2290 instructions and it can be found on Page 3 to determine when to file Form 2290, really good reference. Keep in mind the tax is paid one year in advance and it covers the entire taxable period for the vehicles reported on Form 2290 Schedule 1. Yvette Brooks-Williams: Thank you, Veronica. So speaking of Schedule 1, What is Schedule 1 of the Form 2290? Veronica Tubman: Okay, Yvette, the Schedule 1 and audience of Form 2290 is called Schedule of Heavy Highway Vehicles.

It is used to report all vehicles for which you are reporting tax and that's including an increase in taxable gross weight. And also those you are reporting suspension of the tax by category and Vehicle Identification Number or VIN. A Vehicle Identification Number is always required to be shown on Schedule 1. It is filed in duplicate which one will be sent back to you with an IRS receipt stamped on it that we had got it. And you can use this original or photocopy to register the reported vehicles with your State Department of Motor Vehicle. So just remember that Schedule 1 is sometimes referred to as proof of payment, Yvette. Yvette Brooks-Williams: Thank you, Veronica. Kenji here's a question for you. How is the 55,000 pound weight determined now is it the gross vehicle weight, GVW, on the sticker that's on the vehicle or the weight registered with the State or is there some other way? Kenji Chavez: So the taxable gross weight on the vehicle other than a bus. Normally it's the total of the actual unloaded weight of the vehicle fully equipped for service; the actual unloaded weight of any trailers or semi-trailers fully equipped for service customarily used in combination with the vehicle and also the weight of the maximum load customarily carried on the vehicle and any other trailers or semis customarily used in combination with the vehicle. Now the actual loaded, the actual unloaded weight of a vehicle is the empty tare weight of the vehicle. The taxable gross weight is not based on the gross vehicle weight rating as listed on the sticker affixed to the door jamb of the vehicle. Again, the taxable gross weight is not based on the gross vehicle weight rating as listed on the sticker affixed to the door jamb of the vehicle. The weight declared for registering of vehicle in a State may affect the taxable gross weight used to figure the tax. I would see the Form 2290 instructions under the heading, Determining Taxable Gross Weight, for further information. Yvette Brooks-Williams: Let's get information. Thanks, Kenji. Now, Kenji, this is also for you, Is everyone who drives a commercial truck required to file Form 2290, whether they have one or 100 trucks? Kenji Chavez: So, you must file the Form 2290 and Schedule 1 for the tax period beginning July 1, 2022 and ending on June 30, 2023, 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 period and the vehicle has a taxable gross weight of 55,000 pounds or more. So you only have to file the Form 2290 if a highway motor vehicle is registered in your name and it has a taxable gross weight of 55,000 pounds or more. The requirement to file the Form 2290 is not based on the number of vehicles a person or a company operates. Yvette Brooks-Williams: Thank you, Kenji. So, audience let's welcome Joseph Mazzuca to our Q&A. Joe, I have a question for you. After the initial filing of Form 2290, does the Form 2290 have to be filed each year if the truck is still on the road? Joseph Mazzuca: That's a great question. So if the vehicle has a taxable gross weight of 55,000 pounds or greater and is used on a public highway in the United States during the taxable period, Form 2290 must be filed by the due date. Yvette Brooks-Williams: And Joe since this is an annual form, if the truck was purchased from a dealership and put into use in April of 2022, do we file a Form 2290 by May 31 2022 or do we wait a year and file it on or after July 1 of 2023? Joseph Mazzuca: Yes, that's a great question. I see a lot of those questions coming up in the chat, the question dialog here. So the Form 2290 is an annual return with a taxable period beginning in July and ending in June of the following year. So if you purchased and used the vehicle on a public highway in April 2022, you will file Form 2290 by May 31 2022 but only report and pay a partial amount of tax through the end of June 2022. So the partial amount of tax represents the month of April 2022 through June 30 2022. So you want to see the Form 2290 instructions, Page 13 under Partial Period Tax Tables. Now let's just roll this forward here. So if the vehicle is used on public highway in July of 2022 file Form 2290 and pay any tax due by August 31 2022. So this will represent a full-year of tax for the taxable period July 1 2022 through June 30 2023. So you're all, it's prepaid, you are all paid up for that one particular vehicle and it's all if that's the only vehicle you have, then you're all through for paying that tax. Yvette Brooks-Williams: Sounds good. Veronica, let me swing back over to you for a second, What is a tax suspended vehicle?

Veronica Tubman: Okay, if a taxable highway motor vehicle with a taxable gross weight of 55,000 pounds or greater is reasonably expected to be used 5,000 miles or less than that 7,500 or less for agricultural vehicles on a U.S. public highway, then the tax is suspended during such taxable period. Form 2290 is filed by the due date of the return reporting such vehicle or vehicles on Schedule 1 under Category W. Also Form 2290 Part 2 Statement in Support of Suspension is required to be filled out as well. So that's your backup for your suspended vehicle. Yvette Brooks-Williams: Okay, so Veronica, Can I claim a credit for a vehicle that I pay tax on that I used 5,000 miles or less? Veronica Tubman: Yes, you can. So if the tax has been paid for a period on a vehicle that is used 5,000 miles or less or 7,500 miles or less for agricultural vehicles, the person who paid the tax may make a claim for the credit you're entitled to that credit. For a vehicle that met the mileage limitation during the period, a credit for tax paid can be claimed on the first Form 2290 filed for that next period on that vehicle. Likewise a refund for tax paid can't be claimed on Form 8849, Claim for Refund of Excise Taxes, until the end of the Form 2290 tax period. So, for example, if the tax was paid for the period July 1 2021 through June 30 2022 for a vehicle meeting the mileage limitation during the period, a credit on Form 2290 or refund on Form 8849 cannot be claimed until after June 30 of 2022, Yvette. Yvette Brooks-Williams: Okay, Veronica, but can I get a credit for a vehicle sold during the tax period for which the tax was paid on the vehicle? Veronica Tubman: Yes, you can claim a credit. And that credit is going to be listed right on Line 5 of Form 2290 for the tax paid on a vehicle that was sold before June 1 of the taxable period and on the next Form 2290 filed or a refund of tax paid and that can be claimed on Form 8849. And you can see the Form 2290 Line 5 for more instruction on how to compute the credit and information required to be submitted that will help you with that process. Yvette Brooks-Williams: Thank you, Veronica. Joe, can I come back to you for a second? Joseph Mazzuca: Absolutely. Yvette Brooks-Williams: I filed Form 2290 and I paid tax on that vehicle, the vehicle was in an accident and totaled during the same tax period I paid the tax on it. Is there a partial refund of the taxes I paid? Joseph Mazzuca: Yes, you can claim a credit on Line 5 of Form 2290 for tax paid on a vehicle that was destroyed before June 1 of the taxable period on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849. So a vehicle isn't considered destroyed, a vehicle is considered destroyed when it is so damaged by accident or other casualty it isn't economical to rebuild it. So you want again to see the Form 2290 Line 5 instructions on how to compute the credit and information required to be submitted. Yvette Brooks-Williams: Okay, so Joe, I want to switch gears for a second. Does the 55,000 taxable gross weight for vehicles include both the tractor and trailer as one unit? Joseph Mazzuca: Yes, so the term taxable gross weight, we've talked about the term a lot is defined as the actual unloaded weight of the vehicle fully equipped for service. The actual unloaded weight of any trailers or semi-trailers fully equipped for service customarily they use in combination with the vehicle and the weight of the maximum load, customarily carried on the vehicle and on any trailers or semi-trailers customarily used in combination with the vehicle. So here's the key point, a trailer or semi-trailers is treated as customarily used in connection with a vehicle if the vehicle is equipped to tow the trailer or semi-trailer. So again, the weight declared for registering a vehicle in a State may affect the taxable gross weight used to figure the tax. So see the Form 2290 instructions under the heading, Determining Taxable Gross Weight, for further information. Yvette Brooks-Williams: Thanks, Joe. Kenji, still out there? Kenji Chavez: Hi, Yvette, forgot about me, I'm here, I'm here. Yvette Brooks-Williams: Never forget about you. So if the first use of a vehicle on a public highway during the taxable period is August of 2022, when is the Form 2290 due and one other question so when will we file the next Form 2290 for this vehicle? So it's a two part question. Kenji Chavez: Okay. So the Form 2290 for the taxable period of July 1 2022 through June 30 2023 and any payment would be due by September 30 2022. If the first use on the public highway of the vehicle occurs in July 2023, then the Form 2290 for the taxable period July 1 2023 through June 30 2024, along with any payment will be due by August 31 of 2023. Yvette Brooks-Williams: Good information, so Kenji, this is also going to be for you. I only own one taxable highway vehicle that is registered in my name with a taxable gross weight of over 75,000 pounds. Now, can I file Form 2290 electronically even though I only have one vehicle? Kenji Chavez: Yes, you can e-file the Form 2290 even if you have one taxable highway vehicle. All taxpayers are encouraged to file electronically and electronically filing generally allows for quicker processing on your return. A stamped 1, a stamped Schedule 1 can be available within minutes after filing and acceptance by the IRS. Electronically filing is required for each return reporting and paying tax on 25 or more vehicles and tax suspended vehicles, which would be Category W, they're not included in the electronic filing requirements for 25 or more vehicles, since you wouldn't be paying any tax on those. Yvette Brooks-Williams: Thank you, Kenji.

Hey, Joe, does the name on the paid 2290 have to be the same name as the owner or can companies of owner operators still pay their owner operator's 2290? Joseph Mazzuca: So that's a great question. So you must file Form 2290 if a taxable highway motor vehicle is registered. So here's the key 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. So we use the word use. So you may be an individual, a Limited Liability Company which is referred to as an LLC, a corporation or partnership or any other type of organization, including a non-profit, charitable, educational, et cetera. So again the person responsible for filing Form 2290 and any tax due is the person whose name appears as the registrant on the vehicle registration. So a common name for registration is a, cab card. Well just remember when you say registration, your referring to the cab card. Yvette Brooks-Williams: That's good to know. I never heard that before. Thanks, Joe. But Joe, another question for you, If my heavy vehicle is parked from July 1 to December 31 of 2022 and I only use it from January of 2023 through June of 2023, how would I proceed and do I file it as suspended and then amend in January or do I wait until January to file? How would I handle that? Joseph Mazzuca: Yes, that's another great question.

So since the first use of the heavy vehicle on a public highway for the period July 1 2022 through June 30 2023 did not occur until January 2023, Form 2290 and any payment are due by February 28 2023.

Now you'd only report a partial amount of tax based on the partial-period tax table found in the Form 2290 instructions. Yvette Brooks-Williams: Okay, Kenji. Kenji, if a truck is sold, when it should, when should it be reported on the Form 2290? Kenji Chavez: If a taxable highway motor vehicle is sold before June 1 during a taxable period and the tax was paid on the vehicle, then a credit for a portion of the tax may be claimed on the next Form 2290 filed or a refund of tax can be claimed on the Form 8849, I would recommend you see the Form 2290 instructions for Line 5.

Yvette Brooks-Williams: Okay, another question. Does a Form 2290 need to be filed annually to claim suspension of tax or is it filed one time and valid until the exemption no longer applies?

Kenji Chavez: You must file those Form 2290s every year to claim the suspension of the tax if a highway motor vehicle has a taxable gross weight of 55,000 pounds or greater and is registered or required to be registered in your name and expected to travel 5,000 miles or less, or 7,500 miles for agricultural vehicles, on the public highway. You must file the Form 2290 by the due date and list the vehicles that you are suspending the tax on the Schedule 1. Again in this section I would recommend using the Form 2290 instructions under Line 7 for more information. Yvette Brooks-Williams: Thanks, Kenji. Veronica, I hope you have wet your throat because it's your turn now. Veronica Tubman: I'm here. Yvette Brooks-Williams: Can I give you a vocal break. So Veronica, does the full 5,000 mile exemption apply to a vehicle put in service during the year without having to be prorated based on the number of months on service? Veronica Tubman: Well, mileage use limit and that means the use of a vehicle on public highways 5,000 miles or less 7,500 miles or less for agricultural vehicles. The mileage use limit applies to the total mileage of a vehicle when it's used during a period, regardless of the number of owners. Once a suspended vehicle exceeds the mileage use limit, the tax becomes due. Yvette Brooks-Williams: Okay, and Veronica, what are some examples of vehicles that were weigh over 55,000 pounds? Veronica Tubman: Okay, so some examples of vehicles that would weigh over 55,000 pounds are tractor trailer combinations. Dump trucks and garbage trucks, those are some examples. Yvette Brooks-Williams: Okay, and where would I find the gross weight, Veronica? Veronica Tubman: You can find the manufacturers gross vehicle weight rating and it's right on that sticker that's affixed to the driver's side door jamb. Right on the driver's side right in that door jamb. Yvette Brooks-Williams: Okay, thanks, Veronica. Kenji, back to you for a minute. Regarding heavy weight vehicles that are placed inoperable during part of the year, can a use tax refund for the inoperable portion of the year be claimed? Kenji Chavez: Good question. So a refund cannot be claimed due to the vehicle becoming inoperable. However, if the vehicles use on public highways did not exceed the mileage limitation, then a credit for tax paid can be claimed for the first, on the first Form 2290 filed for the next period. Yvette Brooks-Williams: Okay, Kenji, I know you talked about e-filing a 2290, can the question is, Can we still request a copy of Schedule 1 by Fax and if so, what is the Fax number? Kenji Chavez: Okay, so to receive a copy of your current Schedule 1, first be sure that you have already filed a Form 2290 and fully paid the tax if any tax was due and you may Fax a request. And that phone number is 855-386-5124 again, that Fax number is 855-386-5124, you must include a copy of the Form 2290 and the Schedule 1 previously filed. Please attach a signed cover sheet and indicate on there, Expedite Schedule 1 Request. Again, on the signed cover sheet you would indicate, Expedite Schedule 1 Request, you would include your name, phone number, Fax number, the date the Form 2290 was filed and the number of pages being faxed. So again, include your name, phone number, Fax number, the date the Form 2290 was filed and the number of pages being Faxed. Your request must be signed by an authorized individual able to bind the company. You may also send a written request and the address for that, the mailing address is Department of the Treasury, Internal Revenue Service, Cincinnati, Ohio 45999-0031 and I'll repeat the address one more time that is the Department of the Treasury, Internal Revenue Service Cincinnati and then OH for Ohio. And the Zip code is 45999-0031 and of course, you can also go online under the Trucking Tax Center for all this information. Yvette Brooks-Williams: Good, thanks. Joe, I'm looking for you, Joe. Joseph Mazzuca: Yes, I'm out there. Yvette Brooks-Williams: There you are. I got some stuff for you, Joe. This question is I filed a 2290 through an e-file provider and the payment has been withdrawn from my account. I have not received my stamped Schedule 1 and how do I obtain the Schedule 1? Joseph Mazzuca: Well, I think you should first contact the e-file provider and ask if they can provide you a watermarked Schedule 1. If they don't have one, you may request, Fax request, as we discussed in the previous question, also, you want to go to the IRS Trucking Tax Center website for additional information. Yvette Brooks-Williams: Okay. Still for you, Joe. That was too smooth and too quick. Joseph Mazzuca: All right. Yvette Brooks-Williams: To claim a credit on tax, that was previously paid, really need to, do we need the date when the truck was sold to claim a credit? Joseph Mazzuca: So yes, for vehicles destroyed, stolen or sold include the VIN number, the Vehicle Identification Number, VIN is short for that. The taxable gross weight category, the date of destruction, theft or sale, a copy of the worksheet under as provided in the Form 2290 instructions for Line 5 and if the vehicle sold on or after July 1 2015, the name and address of the purchaser of the vehicle, your credit, your claim for credit may be disallowed if you don't provide all the required information. So that goes with the Form 2290 that you're making that claim for credit. All the information I just provided you.

Yvette Brooks-Williams: One more question for you, Joe. If a seller has paid for the full-year and sells the vehicle in December, must a buyer send in a Form 2290 if the seller doesn't request a refund? Joseph Mazzuca: Yes, so the buyer must file a Form 2290 by the due date of the return if the highway motor vehicle has a taxable gross weight of 55,000 pounds or greater and is registered or required to be registered in your name. So the buyers filing requirement is not contingent on whether the seller does or does not file a claim for refund. So I'm going to repeat that, the buyers filing requirement is not contingent on whether the seller does or does not file a claim for refund. Yvette Brooks-Williams: Thanks, Joe. Veronica, can a Form 2290 be amended? Veronica Tubman: Yes, the Form 2290 can be amended. Be sure to use the Form 2290 for the tax period you are correcting. So check the date on that form. Check the Amended Return box only if reporting: A, additional tax from an increase in taxable gross vehicle weight or B, suspended vehicle exceeding the mileage use limit. So don't check the box for any other reason except the ones stated. Check the VIN correction box if you are correcting a VIN listed on a previously filed Schedule 1, Form 2290. List the corrected VIN or VINs on Schedule 1, but be sure to use the Form 2290 for the tax period you are correcting. So that there'll be a reference there, attach a statement with an explanation for the VIN correction. So don't check this box for any other reasons, just remember that.

Yvette Brooks-Williams: Okay, thanks Veronica. Joe, I'm going to turn it back over to you for a few questions. If we have a leased truck Category V, and the lease was cancelled, leaving our fleet. Does the 2290 belong to the company or the leased truck and will we get a credit or refund?

Joseph Mazzuca: Yes, that's a great question. I know this happens a lot. And so the person whose name a taxable highway motor vehicle is registered or required to be registered, is the person for filing Form 2290 and paying any tax due. So no credit or refund is allowed for tax paid on leased taxable highway motor vehicle that was cancelled during the tax period. So, again the lease contract is not controlling, it's based on whose name that vehicle is registered. That's the person that's responsible for the tax. Veronica Tubman: Got it? Yvette Brooks-Williams: Got it, Joe, if an incorrect VIN is reported on Form 2290 and the owner doesn't catch it until after the tax has been paid. Do they have an option of amending the return? And I know Veronica just talked about that if you could just reiterate it? Joseph Mazzuca: So yes, it can. So be sure to use the Form 2290 for the tax period you're correcting. You want to check that VIN correction box if you're correcting a VIN listed on a previously filed Schedule 1. So you want to list the corrected VIN or VINs on Schedule 1. So you want to attach a statement with an explanation for the VIN correction and don't check this box for any other reason. Yvette Brooks-Williams: Perfect. Kenji, can you file Form 8849 for a refund if you have less than 5,000 miles and operations cease? Kenji Chavez: Yes, you can.

However a refund for tax paid cannot be claimed on the Form 8849 until the end of the Form 2290 tax period. So a quick example if the tax was paid for the period July 1st of 2021 through June 30th of 2022 for a vehicle used 5,000 miles or less during the period, a credit on the Form 2290 or refund on the Form 8849 cannot be claimed until after June 30, 2022. Yvette Brooks-Williams: Okay, thank you for that Kenji. Veronica, how does the State vehicle registration determine who is liable and the amount? Veronica Tubman: 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, you are liable for the Heavy Highway Vehicle Use Tax if at the time of its first use during the tax period the vehicle has a taxable gross weight of 55,000 pounds or more. That's how it's determined. Yvette Brooks-Williams: Okay, now does the name you file your 2290 under have to match the registration of your vehicle? That's also for you, Veronica. Veronica Tubman: Yes, thanks, Yvette. Yes, the name that you file your Form 2290 has to match the registration of your vehicle. And the person liable for the tax is the person who's name the taxable highway motor vehicle is registered to or required to be registered under State, District of Columbia, Canadian or Mexican law. So the answer to that question Yvette is yes. Yvette Brooks-Williams: Okay, thank you. So Joe, I have a little compound question here for you. When do you suspend a vehicle? Is this for 5,000 miles for the period of July 1 through June 30. At what point do you file the 2290 at the point that it reaches 5,000 miles within the filing period of 07/01 through 06/30. So I know there was a lot if you need me to repeat any of it I can. Joseph Mazzuca: Right. So if the time of first use of a taxable highway motor vehicle on a public highway during the tax period, if it is reasonable to expect that the vehicle will be used for 5,000 or fewer miles on public highways during such taxable period, the tax shall be suspended. So you want to complete line 7 of Form 2290 to suspend the tax on vehicles expected to be used less than the mileage use limit during a period. You must also list the vehicles on which the tax is suspended on Schedule 1. So again, the mileage use limit means the use of a vehicle on public highways 5,000 miles or less, 7,500 miles or less for agriculture vehicles. This is a key point here. The mileage use limit applies to the total mileage a vehicle is used during the tax period, regardless of the number of owners. So it's not 5,000 per owner, if there's multiple owners. So it's just 5,000 based on the total mileage of vehicles, but once a suspended vehicle exceeds the mileage use limit the tax becomes due. So you want to file the amended Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded. So good point, good reference point, you want to see the Form 2290 instructions page 10 under the heading, Suspended vehicles exceeding the mileage use limit. Yvette Brooks-Williams: Thanks, Joe. Yes, that was a little compounded, but you broke it down nicely for us. Thank you so much. Kenji, I have a couple questions for you. And then we're going to close it out with Joe, if that's okay with everybody.

What does the first used mean like what if the truck is used continuously? Kenji Chavez: So let me see if I, can you repeat the question. Oh, you said what does first use mean? What if the truck is used continuously? Yvette Brooks-Williams: Yes. Kenji Chavez: Okay. So use means the use of a vehicle with power from its own motor on any public highway in the U.S. And a public highway is any road in the United States that isn't a private roadway. This includes federal, State, county and city roads. The Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the tax period. And an example of that, so you purchased your heavy truck from the dealer in July of 2022 and you drove it over the public highways to your home. So the drive home was technically your first taxable use of the vehicle. Yvette Brooks-Williams: Wow, okay, Kenji I like it. Good example. Let me ask you another question, Kenji. Can tax be prorated for seasonal use only or still must pay annual tax anyway? Kenji Chavez: It depends. So it depends on when the first use on a public highway occurred during the tax period. So if the first use during the tax period occurred after July, then the tax is prorated. I would recommend to use the partial-period tax period table found in the Form 2290 instructions. Yvette Brooks-Williams: Okay, perfect. Joe, let me swing back over to you. Let's see what vehicles would fall under category W.

So if they're not subject to the tax, should they still be reported? Joseph Mazzuca: Yes, that's a great question. So highway motor vehicles such as a truck tractor or dump trucks could be listed as category W if at the time of first use of such vehicle on public highway during the tax period, if it's reasonable to expect the vehicle will be used 5,000, used for 5,000 or fewer miles on public highways during the taxable period. So here's the key point. Well, certain vehicles are not considered as highway motor vehicles and are exempt from tax and thus not required to be reported on a Form 2290. So an example let's say it would be a 100 ton mobile crane. So that's an exempt vehicle. So the term tax suspended and exemptions from tax are two distinct terms do not mean the same thing. So a tax suspended vehicle is a taxable highway motor vehicle subject to tax that is expected to travel on public highways less than the mileage limitation during a tax period and thus the tax payment is suspended. An exempt vehicle is not a highway motor vehicle and thus not subject to tax or required to be reported on a Form 2290. Yvette Brooks-Williams: Thanks, Joe. Let me ask you a few more questions. Joseph Mazzuca: Sure. Yvette Brooks-Williams: Can you e-file the 2290 through tax software program? Joseph Mazzuca: You can, you can, yes, you can. It has to be an approved tax software through the IRS. So you have to get tax software approved and tested with the IRS or you can use an e-file provider that's listed on the Trucking Tax Center. Yvette Brooks-Williams: Okay. And Joe, could you review the process for claiming credits on the form? Joseph Mazzuca: Sure. So when you want to claim a credit on the Form 2290 depending on what the credit is for, you want to wait until that next Form 2290 is filed and you would use Line 5 instructions for Form 2290. And there that shows, it walks you through how to compute the claim for credit and what information to submit. So that is use Line 5 of the Form 2290 instructions to get there. Yvette Brooks-Williams: Thanks, Joe. Because we'd love the way your voice sounds. We're going to ask you more questions. How does IRS verify that the actual mileage reported on the form is correct? Joseph Mazzuca: So those are done through examinations. So we might select some tax Form 2290 returns that have tax suspended for tax suspended vehicles. And we might send people out to the field from exam and the burden is on the taxpayer to keep records and show us that those vehicles that they claim a tax suspension for that vehicle met that 5,000 miles or 7,500 miles, mileage limitations. So it's very important that if you claim suspension of tax that you keep records to show how many miles were driven on a particular vehicle. So you can upload tickets, logging, maintenance logs, anything like that, that will help support the suspension of a vehicle. Yvette Brooks-Williams: Okay, this is another question, Joe. I have a client that have filed a 2290 for last year and paid for a vehicle that he didn't use, but has another vehicle that he didn't have one at 2290 that we need to do one for last year. Now, the question is do I need to complete a new 2290 for the different trucks to be added? And how do I get credit for the one that he didn't use and paid for? It will even out, but they're not sure how to do this and get a Schedule 1 acknowledgement. Joseph Mazzuca: Yes, yes. So this is a two-step process here. So let's take the one that they didn't file the Form 2290 on. So that's just a separate Form 2290 to file to report that additional particular vehicle. So if you file a separate Form 2290 to compute the tax, but the Schedule 1 that gets filed separately. Then on the next Form 2290 filed for the next tax period. That's when you claim that credit that he paid the tax on, he didn't use the vehicle. So that's how you handle it. So it's, it's going to be two separate returns here. Yvette Brooks-Williams: Okay, thanks, Joe. And the taxable weight, no, I'm sorry, the taxable vehicle weight refers to the weight the vehicle is capable of carrying, including the weight of the vehicle itself, not just the weight of the vehicle itself, right? Joseph Mazzuca: Yes. So that's a great question, if the weight of a vehicle is capable of carrying that's suggesting to me that's gross weight vehicle rating. Again, we use the maximum load that he customarily carries. So it's, it is the empty weight of the vehicle plus the maximum load that he customarily carries on the vehicle and its with the trailers or semi-trailers customarily used in combination with that vehicle. Yvette Brooks-Williams: Thank you for clarifying that. A taxpayer has a bulldozer which he hauls. Hauling vehicles are less than 55,000 pounds, but the bulldozer may be more than 55,000 pounds. The bulldozer is only used off road, is the taxpayer subject to this tax? Joseph Mazzuca: That's another, it's a good question.

Obviously, the bulldozer is not a highway motor vehicle. So the bulldozer is not going to be subject to the tax. But again, he might, depending on how he registers with the State, if the taxable gross weight of the vehicle and the semi-trailer he's hauling with is 55,000 pounds or greater. But in his question, the question states the bulldozer is less than 55,000 pounds. If that's the case, the taxable gross vehicle weight is less than 55,000 pounds, and no, it would not be subject to the tax that we're only taxing. Remember it's a highway motor vehicle that is subject to tax, the bulldozers are not subject to tax, you wouldn't pay tax just on a bulldozer itself, because it's not a highway motor vehicle. Yvette Brooks-Williams: Somebody might be happy to hear that answer, Joe. Here's another question for you. My client has a water blaster machine that is moved to each road construction job on a trailer not driven from job to job. Does this Heavy Highway Vehicle Use Tax apply to this water blaster machine? Joseph Mazzuca: Well, I don't know what a water blaster machine is. I assume it's just a machine and it's trailered. So again, if the water blaster machine is not a highway motor vehicle, then no you wouldn't pay tax on the highway water blaster machine. That's how I literally understand the question here. Yvette Brooks-Williams: I think you're making friends on this webinar. Joseph Mazzuca: All right. Yvette Brooks-Williams: Okay, another question. Is 55,000 pounds on an empty vehicle or include the load? I think you did answer this. But if you didn't clarify to them. Joseph Mazzuca: Yes, that's again the empty weight include the maximum level customarily it carries. Yvette Brooks-Williams: Okay. Joseph Mazzuca: Vehicles weight customarily, that is maximum load customarily that it carries. Yvette Brooks-Williams: Yes, let me see here. I assume that the weight used for Alberta and British Columbia is in kilograms and that for the United States it is in pounds. Joseph Mazzuca: Yes, that's correct. The conversion factor is 2.205. You want to convert. So while we're on that subject. Let's then go to some of the questions that came in and talked about whether foreign based carriers are required to file Form 2290? And the answer is yes, because they're coming to the United States and using the U.S. if they're trailing in the public highway, roadway in the United States. So the foreign based are, are liable for the Heavy Highway Vehicle Use Tax. Yvette Brooks-Williams: Good point. When was the Heavy Highway Vehicle Use Tax first enacted by Congress? Joseph Mazzuca: 1956.

Yes, just to add on to that. At that time, the government's fiscal year was July 1 to June 30. And then they moved to October 1 to September 30, but they never changed the Heavy Highway Vehicle Use Tax dates. That's why it's different. But they just decided to keep it that way. Yvette Brooks-Williams: That's interesting. Those are some fun facts. Thanks for sharing. Joseph Mazzuca: All right. Yvette Brooks-Williams: I think I have time for a few more questions Joe, we are going to move on. What if someone files category V and paid those taxes? They were supposed to file Category U? How do they claim that balance of those taxes? Joseph Mazzuca: Okay, well, let me make sure we clarify something here. So if their registration indicated that the vehicles taxable gross weight category fell into category V that would just be an error that they made on the return. So they can file Form 8849, claim for refund, Schedule 6. But if the category, if the taxable gross weight category based on the State registration is a Category V and they just carry lighter loads, that doesn't give rise to a credit or refund of tax. Yvette Brooks-Williams: Thank you. Audience, I'm so sorry. We have to bring this to a close. But that is all of the time we have for questions. And I want to thank Veronica, Kenji, and Joe for sharing their knowledge and expertise and for answering your questions. Now before we close the Q&A session, Kenji what key points that you want the attendees to remember from today's webinar? Kenji Chavez: All right, some important key points. First, file the Form 2290 and pay the Heavy Highway Vehicle Use Tax for each taxable vehicle weighing over 55,000 pounds or more. While the IRS recommends e-filing the 2290 for all taxpayers, it is mandatory if you are reporting 25 or more tax vehicles. Using the e-file you can receive the IRS watermarked Schedule 1 within minutes. You can review the list of participating commercial software providers. The link is available from the IRS Trucking Tax Center and select the software provider that best meets your needs. Services offered and fees charged differ by software providers, you must use one of the participating commercial software providers and follow the software prompts to complete, sign and e-file your return. You cannot e-file your Form 2290 on IRS.gov. Veronica, why don't you finish up the key points. Veronica Tubman: Sure, Kenji. Let me finish up on our key points. Okay audience. Remember the deadline for filing full year Form 2290s is August 31. Visit the Trucking Tax Center at www.IRS.gov/trucker for a link to a chart showing the 2290 filing deadlines. If any due date falls on a Saturday, Sunday or legal holiday, File by the next business day to stay in compliance. If you want more information on the Heavy Highway Vehicle Use Tax or information on e-filing Form 2290 and Schedule 1 just go right to the Trucking Tax Center on the IRS website. It has all the information that you will need. And Yvette let me turn it back over to you now. Yvette Brooks-Williams: Thanks, Veronica. Audience we are planning additional webinars throughout the year. To register for an upcoming webinar, please visit irs.gov keyword search webinars and select the webinars for tax practitioners or webinars for small businesses. When appropriate, we will be offering certificates and CE credit for upcoming webinars. We invite you to visit our video portal at www.irsvideos.gov there you can view archived versions of our webinars. Continuing education credits or certificates of completion are not offered if you view an archived version of any of our webinars on the IRS video portal. Again, a big thank you to Veronica Tubman, Kenji Chavez and Joseph Mazzuca for a great webinar for sharing their experience with us and for answering your questions. And I also want to thank you our attendees for attending today's webinar, Understanding Form 2290 Heavy Highway Vehicle Use Tax. If you attended today's webinar for at least 100 minutes after the official start time, you will qualify for two possible CE credit. If you stayed on for at least 50 minutes from the official start time of the webinar, you will qualify for one possible CE credit. Again, the time we spent chatting before the webinars doesn't count towards the 50 or 100 minutes. If you're eligible for continuing education from the IRS and registered with your valid PTIN, your credit will be posted in your PTIN account. Now, if you've registered through the Florida Institute of CPAs, your participation information will be provided directly to them. If you qualify and have not received your certificate and/or credit by July 28, please email us at cl.sl.web.conference.team@irs. gov.

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