IRS Form 2290
“Form 2290” is the United States Department of the Treasury, Internal Revenue Service Form 2290. The requirement for this form at the time of registration or renewal is based on the declared gross weight of a vehicle. The Declared gross weight is the sum of the actual unloaded weight of the vehicle fully equipped for service, the actual unloaded weight of any trailer or semi-trailer fully equipped for service that is used in combination with the vehicle, and the weight of the maximum load carried on the vehicle and/or on any trailer or semi-trailer used in combination with the vehicle. For the purposes of the implementation of this administrative regulation only, and in accord with 26 CFR 41.6001-2(6)(2)(i) of the Code of Federal Regulations, any vehicle registered in the 44,001-55,000 pound bracket shall be determined to have a declared gross weight of 54,999 pounds. Therefore, any vehicle licensed exceeding the declared gross weight of 44,0001 lbs., requiring a license of 55,000 lbs. or greater must show proof of payment of the federal heavy vehicle use tax and that proof must be presented before any motor vehicle with a declared gross weight of vehicle and any towed unit of 55,000 pounds or more is registered in the Commonwealth of Kentucky.
The following are acceptable proofs of payment:
- A receipted copy of the Form 2290, Schedule 1 which includes tax assessment or suspension of tax liability for the date of application for vehicle registration
- A photocopy of the completed Form 2290 with Schedule 1 attached as the form was submitted to the Internal Revenue Service. The cancelled check or a photocopy of the front and back of the cancelled check showing payment to the Internal Revenue Service in accordance with the submitted Form 2290 must also be attached. The Form 2290 check must include tax assessment for the date of application for vehicle registration.
The following examples do not require proof of payment of the federal heavy vehicle use tax to register the motor vehicle:
- Application for the registration of a motor vehicle in Kentucky for the first time if the vehicle changed ownership within sixty days immediately preceding the date of application. Proof of ownership change shall be limited to the original or photocopy of the bill of sale and a copy of the manufacturer’s statement of origin or title from a foreign jurisdiction.
- Application for the transfer of vehicle ownership for a vehicle with a current, valid Kentucky registration if the vehicle changed ownership within sixty days immediately preceding the date of application. Proof of ownership change shall be limited to the original or photocopy of the bill of sale and the Kentucky title of the motor vehicle.
- Application for a change in the type of registration of a motor vehicle with a current valid registration during the same registration year providing proof of payment of the federal heavy vehicle use tax was submitted at the registration of the vehicle earlier during the registration year, i.e., the vehicle is currently registered for a declared gross weight of 55,000 pounds or greater.
A receipted copy of the Form 2290, Schedule 1 is required to be provided with the application for registration of a motor vehicle, which is exempt from the payment of the federal heavy vehicle use tax based on mileage. Applicants with a Form 2290 listing in excess of twenty-one vehicles may register up to the number of vehicles shown on the Form 2290 without matching individual vehicle identification numbers if the vehicle owner is the same as the tax payer as shown on the Form 2290. Otherwise, the vehicle identification number on the registration application and the motor vehicle must match the vehicle identification number on the Form 2290 prior to registration of the motor vehicle. Applications received during July, August or September may be accompanied by proof of payment of the tax from the tax year ending June 30 of the same year.
NOTE-For further information regarding the Form 2290 please visit the IRS Website www.irs.gov.