| What qualifies as a "highway motor vehicle"? | | | | and another person, the owner is liable for the |
| The IRS says a highway motor vehicle is any | | | | tax and must file Form 2290. |
| self-propelled vehicle designed to carry a load | | | | What is the Taxable Gross Weight? |
| over public highways, whether or not that vehicle | | | | The taxable gross weight of a vehicle (except |
| is also designed to perform other functions. | | | | buses) is the total of |
| Examples include trucks, buses and truck tractors. | | | | - The actual unloaded weight of the vehicle fully |
| For the most part, vans and pickup trucks are | | | | equipped for service |
| not subject to this tax because their taxable | | | | - The actual unloaded weight of any trailers |
| gross weight is usually less than 55,000 pounds. | | | | equipped for service usually used with the vehicle |
| What qualifies as a "public highway"? | | | | - The weight of the maximum load usually carried |
| Any road in the United States that is not a | | | | on the vehicle and on any trailers usually used |
| private roadway. That includes federal, state, | | | | with the vehicle. |
| county and city roads. | | | | What is the Taxable Gross Weight for buses? |
| Are there any vehicles exempt from filing Form | | | | It's the bus' actual unloaded weight fully equipped |
| 2290? | | | | for service plus 150 pounds for each seat |
| Yes. Vehicles operated by: | | | | provided for passengers and driver. |
| - The Federal Government | | | | How do I choose a transmitter to e-file Excise |
| - The District of Columbia | | | | Tax returns? |
| - A state or local government | | | | The IRS has posted the contact information of all |
| - The American National Red Cross | | | | approved e-file transmitters not endorse any one |
| - A nonprofit volunteer fire department, | | | | provider and cannot make recommendations. All |
| ambulance association , or rescue squad | | | | listed providers are approved to submit returns to |
| - An Indian tribal government but only if the | | | | the IRS electronically. We strongly recommend as |
| vehicle's use involves the exercise of an essential | | | | they support all scenarios and they are complete. |
| tribal government function | | | | Their prices are very competitive. Additionally, use |
| - A mass transportation authority created under a | | | | the coupon code "EXPRESS2010" for $5 to $10 |
| statute that gives it certain powers normally | | | | discount. |
| exercised by the state | | | | Can I pay my tax online? |
| - A qualified blood collector vehicle | | | | Yes. If you're filing electronically, you can pay the |
| - Mobile machinery that meets the specifications | | | | IRS using Electronic Funds Withdrawal, or with the |
| for a chassis | | | | Electronic Federal Tax Payment System |
| Who files when a vehicle is dual registered? | | | | Can all Excise Tax forms be filed electronically? |
| If a taxable vehicle is dual registered to an owner | | | | |