You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2015,
and ending on June 30, 2016, if a taxable highway motor vehicle (defined below) 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.
You may be an individual, limited liability company (LLC),
corporation, partnership, or any other type of organization
(including nonprofit, charitable, educational, etc.)
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 cannot 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 1-800-829-4933. For more information on applying for an EIN,
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities for
other federal tax purposes (other than employment taxes).
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.
Any vehicle operated under a dealer's tag, license, or permit is considered registered in the name of the dealer.
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), and
- 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
Logging vehicles are taxed at reduced rates.
Highway motor vehicles that have a taxable gross weight of
55,000 pounds or more are taxable.
A highway motor vehicle
includes any self-propelled
vehicle designed to carry a load over public highways,
whether or not also designed to perform other functions.
Examples of vehicles that are designed to carry a load over
public highways include trucks, truck tractors, and buses.
Generally, vans, pickup trucks, panel trucks, and similar
trucks are not subject to this tax because they have a taxable
gross weight less than 55,000 pounds.
consists of a chassis, or a chassis and body,
but does not include the load. It does not matter if the vehicle
is designed to perform a highway transportation function for
only a particular type of load, such as passengers,
furnishings, and personal effects (as in a house, office, or
utility trailer), or a special kind of cargo, goods, supplies, or
materials. It does not matter if machinery or equipment is
specially designed (and permanently mounted) to perform
some off-highway task unrelated to highway transportation
except to the extent discussed later under
considered highway motor vehicles.
means the use of a vehicle with power from its own
motor on any public highway in the United States.
A public highway
is any road in the United States that is
not a private roadway. This includes federal, state, county,
and city roads.
You purchased your heavy truck from the
dealer and drove it over the public highways to your home.
The drive home was your first taxable use of the vehicle.
To be exempt from the tax, a highway motor
vehicle must be used and actually operated by:
- The Federal Government,
- The District of Columbia
- A state or local government,
- The American National Red Cross,
- A nonprofit volunteer fire department, ambulance association, or rescue squad,
- An Indian tribal government but only if the vehicle's use involves the exercise of an essential tribal government function, or
- A mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state.
Also exempt from the tax (not required to file Form 2290) are:
- Qualified blood collector vehicles (see below) used by qualified blood collector organizations, and
- Mobile machinery that meets the specifications for a chassis as described under Specially designed mobile machinery for nontransportation functions, later
A qualified blood
collector vehicle is a vehicle at least 80% of the use of which
during the prior tax period was by a qualified blood collector
organization for the collection, storage, or transportation of
blood. A vehicle first placed in service in a tax period will be
treated as a qualified blood collector vehicle for the tax
period if the qualified blood collector organization certifies
that the organization reasonably expects at least 80% of the
use of the vehicle by the organization during the tax period
will be in the collection, storage, or transportation of blood
Generally, the following kinds of vehicles are not considered highway vehicles.
A self-propelled vehicle is not a highway vehicle if all the following apply.
- The chassis has permanently mounted to it machinery
or equipment used to perform certain operations
(construction, manufacturing, drilling, mining, timbering,
processing, farming, or similar operations) if the operation of
the machinery or equipment is unrelated to transportation on
or off the public highways
- The chassis has been specially designed to serve only
as a mobile carriage and mount (and power source, if
applicable) for the machinery or equipment, whether or not
the machinery or equipment is in operation.
- The chassis could not, because of its special design
and without substantial structural modification, be used as
part of a vehicle designed to carry any other load
A vehicle is not treated as a highway vehicle
if the vehicle is specially designed for the primary function of
transporting a particular type of load other than over the
public highway and because of this special design, the
vehicle's capability to transport a load over a public highway
is substantially limited or impaired.
To make this determination, you can take into account the
vehicle's size, whether the vehicle is subject to licensing,
safety, or other requirements, and whether the vehicle can
transport a load at a sustained speed of at least 25 miles per
hour. It does not matter that the vehicle can carry heavier
loads off highway than it is allowed to carry over the highway.