How to Find Out If Federal Excise Tax Was Paid 2290
Most trucking and heavy weight vehicle transportation companies must pay a federal excise tax for heavy highway use. The tax is based primarily on vehicle weight and generally companies must report and pay for vehicles weighing over 55,000 pounds. The IRS grants exceptions for heavy weight trucks that will be driven less than 5,000 miles during the year. You must report and pay the excise tax on IRS Form 2290, Heavy Highway Use Tax Return. If your company is exempt from paying the tax, you still must file the return to declare exemption.
Prepare IRS Form 4506-T, Request for Transcript of Tax Return. In the first section, provide the name, address and Employer Identification number of your business. On line 6, write “2290” in the “tax form” box, and check the box on line 6b to receive a transcript. On line 9, indicate the year you want the transcript for. Use a month, day and year format.
Contact your local IRS office. The IRS has offices in every state, and agents can provide information concerning your 2290 account (see Resources), including filed returns and payments made. Not every agent will request Form 4506-T to receive your transcripts -- but some will; so take the prepared form with you to the IRS office
Request an account transcript for the 2290 period you’re concerned about. An IRS agent can print a transcript that details the date and amount of any payments received on your excise tax account.
Review the transcript for accuracy. If you’ve made payments that don’t appear on the transcript, you may have to request a payment trace. To conduct a trace, you’ll need to request an appointment with an agent at your local office to discuss your dispute. At your appointment, provide proof of payments that do not appear on your transcript.