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Truck Into the U.S.? Form 2290 Due Right Now

Neenah, WI— Do you truck into the States? Today’s the last day to fill out the American Internal Revenue Service (IRS) Form 2290, the Heavy Highway Vehicle Use Tax Return.

The IRS is more aggressively enforcing Form 2290, which impacts vehicles owned by Canadian and Mexican trucking companies that cross the U.S. border and use the federal highways.

Non-compliant drivers could be turned away at the border by Customs officials who may start checking electronically whether or not Form 2290 has been filed and all fees have been paid.

Here’s what you need to know:

  • If you have vehicles with a gross weight of 55,000 pounds or more that travel 5,000 miles or more annually on public highways in the United States,  you must file IRS Form 2290 Heavy Vehicle Use Tax;
  • If you have 25 or more vehicles that are 55,000 pounds or more, you must file electronically;
  • The tax generally is required to be paid by the person who the vehicle is registered under State, Canadian, or Mexican law at the time of its first use in the United States;
  • The tax rate ranges between $100 and $550 per vehicle depending on its taxable gross weight. Cargo is not included, however semitrailers and trailers are;
  • You must have a U.S. Employer Identification Number to file Form 2290; you cannot use your Canadian Social Insurance Number or your U.S. Social Security Number.

The IRS is cracking down on Canadian and Mexican trucking companies regardless of how much or little is owed in order to help replenish the fast-depleting United States Highway Trust Fund.

The Highway Trust Fund, used to maintain and build new roads, is usually funded by revenues from motor fuel tax, but due to increased fuel efficiency and relatively stable fuel prices over the last few years, these funds have been steadily decreasing.

If you need help, J. J. Keller is an IRS-approved 2290 e-file provider. You can file online at 2290online.com to get your proof of tax payment, which is needed to register annually with your state.

With files from Frank Casciaro and Holly Harber, from Fuller Ladau`s Transportation Practice group. 

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