IRS Form 2290 Taxable Vehicles

Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable.

A highway motor vehicle is defined as any self-propelling vehicle designed to carry loads over public highways, even if they are designed to perform other functions. Some examples of vehicles that are designed to carry loads over a public highway are:

Trucks
Truck tractors
Buses

Generally speaking, vehicles like vans, pick-up trucks and panel trucks are not required to file the form 2290 HVUT because their taxable gross weight is less than 55,000 pounds.

Disregarded entities and qualified subchapter S subsidiaries-

Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for most excise tax and reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes; register for excise tax activities; and claim any refunds, credits, and payments under the entity’s employer identification number (EIN). These actions can’t take place under the owner’s taxpayer identification number (TIN). Some QSubs and disregarded entities may already have an EIN. However, if you are unsure, please call the IRS Business and Specialty Tax line at 800-829-4933.

Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). For more information, see Regulations section 301.7701-2(c)(2)(v).

Dual Registration

If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax. This rule also applies to dual registration of a leased vehicle.

Dealers

Any vehicle operated under a dealer’s tag, license, or permit is considered registered in the name of the dealer.

Logging vehicles

A vehicle qualifies as a logging vehicle if:

It is used exclusively for the transportation of products harvested from the forested site, or it exclusively transports the products harvested from the forested site to and from locations on a forested site (public highways may be used between the forested site locations)
It is registered (under the laws of the state or states in which the vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products.
A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if the vehicle is so registered under a state statute or legally valid regulations. In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required.
Products harvested from the forested site may include timber that has been processed for commercial use by sawing into lumber, chipping, or other milling operations if the processing occurs before transportation from the forested site.

Exemptions

The use of some highway motor vehicles are exempt from the tax and therefore not required to file the 2290 form. The use of a highway motor vehicle is not required to file if it is used and operated by the following:

The federal government
The District of Columbia
State or local government
The American National Red Cross
Non-profit volunteer fire department, ambulance association or rescue squad
Indian tribal government (Only if the vehicles use is for essential tribal government function)
Mass transportation authority (If it is created under a statute that gives certain powers normally exercised by the state)
Qualified blood collector vehicles (A qualified blood collector vehicle is a vehicle that is used at least 80% of the time to collect, store or transport blood by a qualified blood collecting organization)