Great Lakes ServicesMC Authority, DOT Authority, DOT Number for Semi-Tractor, Pickup Truck

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Application for a DOT number / US DOT number / USDOT number:  The USDOT / United States Department of Transportation requires commercial vehicles with a Gross Vehicle Weight Rating (GVWR) of 10,001-lbs or more, or the combination of a power unit and trailer with Combined Gross Vehicle Weight Ratings (CGWR) of 10,001-lbs or more to be registered for a DOT number / US DOT numberUSDOT number whenever these vehicles cross state lines. These vehicles can be vans, pickup trucks, pickup trucks and trailers, straight trucks, straight trucks and trailers or semi-tractors and trailers. For the vehicles mentioned above at the GVWR or CGWR shown, but will be remaining in the state and not crossing state lines, some states require the vehicles mentioned above to have a DOT numberUS DOT number / USDOT number. Any commercial vehicle or combination of vehicle and trailer crossing state lines with a GVWR, or CGWR of 10,001-lbs or more is also required to register for Unified Carrier Registration (UCR).

Trucking Authority / ICC Authority required for Crossing State Lines:   For-Hire Carriers hauling loads for pay across state lines are required to be registered for Federal MC Authority, commonly refered to as ICC Authority or Trucking Authority or DOT Authority. Certain loads / commodities do not require Federal MC Authority to be hauled across state lines such as grain, livestock, logs and fresh produce (refrigerated and unfrigerated). These loads are refered to as Exempt Loads, or Exempt Commodities. Also, if you are a Private Carrier hauling your own products across state lines, you will not need to register for Federal MC Authority, but you will need to have a DOT number / US DOT numberUSDOT number and register for UCR or Unified Carrier Registration if your equipment is above a certain weight. Check further down under Private Carriers for details. You are required to have three things (or four things) in place for the application for MC AuthorityTrucking Authority: you will need a DOT number / US DOT numberUSDOT number, the BOC-3 List of Process Agents, Personal Injury / Property Damage liability insurance, and, if the application is for Common Authority, Cargo insurance. If the Gross Vehicle Weight Rating (GVWR) of the power vehicle, or the Combined Gross Vehicle Weight Ratings (CGWR) of both the power unit and trailer is 10,000-lbs or less and you are not carrying hazardous material, you are required to carry at least $300,000 in Personal Injury / Property Damage liability insurance. If the GVWR of the power unit is 10,001-lbs or greater, or the combined weight ratings (CGWR) of both the power unit and the trailer are 10,001-lbs or more and you are not carrying hazardous materials, then you are required to carry a minimum of $750,000 in Personal Injury / Property Damage liability insurance. In the application for ICC Authority, if you will be hauling hazardous materials, you are required to carry a minimum of $1 million in Personal Injury / Property Damage liability insurance, regardless of the weight of the vehicle or vehicles crossing state lines. If you are going to haul Household Goods, you will need separate Trucking Authority for this application. We can get you a DOT number / US DOT numberUSDOT number, apply for your Trucking Authority, register you for the Unified Carrier Registration (UCR) and do your quarterly IFTA fuel tax reporting for you. If you haul exempt loads (grain, livestock, logs or fresh produce) across state lines, you will not need an MC number, but you will need a DOT number / US DOT numberUSDOT number. We can apply for your DOT number / US DOT numberUSDOT number, register you for UCR and do your quarterly IFTA fuel tax reports. Again, you will not need to register for Trucking Authority when you haul exempt loads across state lines, but you will need to register for UCR. Call us at (765) 742-2610 if you need us to apply for Trucking Authority / ICC Authority / MC Authority, or if you will need a DOT number / US DOT numberUSDOT number, for UCR and need someone to do your Quarterly IFTA fuel tax reporting for you.

Private Carriers: Private Carriers hauling their own products across state lines are not required to register for Federal MC Authority / ICC Authority / Trucking Authority. However, Private Carriers crossing state lines may be required to register for a DOT number / US DOT number / USDOT number, UCR - Unified Carrier Registration, register for an IRP license plate and IFTA fuel tax. If a Private Carrier transports it's own products outbound across state lines, then returns with items / loads the carrier gets paid to transport (to offset operating costs) at any weight, the carrier needs to register for Federal Motor Carrier Authority and will be regarded as For-Hire. Not a problem. The only additional costs will be the registration costs.
 
  • 10,000-lbs or under / van or pickup truck not pulling a trailer / transporting non-hazardous materials. Private Carriers hauling their products across state lines in a van, or pickup truck with a Gross Vehicle Weight Rating (GVWR tag on the door- frame of the vehicle) of 10,000-lbs or under are not required to register for a DOT number / US DOT number / USDOT number. If the GVWR of the van or pickup truck is 10,000-lbs or under, registration for UCR or Unified Carrier Registration is also not required. An IRP license plate and IFTA fuel tax registration are also not required.
  • 10,000-lbs or under / van or pickup truck pulling a trailer / transporting non-hazardous materials. Private Carriers hauling their own products across state lines with a van or pickup truck pulling a trailer where the Combined Gross Vehicle Weight Ratings (CGVWR) of both the van and a trailer, or pickup truck puling a trailer are 10,000-lbs or under are not required to register for a DOT number / US DOT number / USDOT number or for the UCR - Unified Carrier Registration. An IRP license plate and IFTA fuel tax registration are also not required.
  • 10,000-lbs or under / van or pickup truck by itself, or pulling a trailer / transporting hazardous materials. Private Carriers transporting hazardous materials with a van or truck at any weight, or van or truck pulling a trailer at any weight combinations are required to have a DOT number / US DOT numberUSDOT number and register for hazardous material transportation. They are not required to register for UCR - Unified Carrier Registration, and they are not required to have an IRP license plate nor register for IFTA fuel tax. If you are transporting hazardous materials requiring placards, you will need to register for hazardous materials transportation with your home state.  Call us for a DOT number / US DOT number / USDOT number.
  • 10,001-lbs - 26,000-lbs / van, pickup truck or truck with a GVWR of 10,000-lbs or under, and pulling a trailer / transporting hazardous or non-hazardous commodities. Where the Combined Gross Vehicle Weight Ratings (CGVWR) of both the power vehicle and the trailer are between 10,001-lbs and 26,0010-lbs - a DOT number / US DOT numberUSDOT number is required. Registration for UCR - Unified Carrier Registration is not required where the GVWR of the power unit is 10,000-lbs or under. An IRP license plate and registration for IFTA fuel tax are also not required. Call us for a DOT number / US DOT number / USDOT number.
  • 10,001-lbs - 26,000-lbs / pickup truck or truck with a GVWR of 10,001-lbs or more by itself / pickup truck or truck with a GVWR 10,001-lbs or more pulling a trailer with CGVWR of both power unit and trailer up to and including 26,000-lbs. A DOT number / US DOT numberUSDOT number is required and UCR - Unified Carrier Registration is also required. An IRP license plate and registration for IFTA fuel tax are not required. Call us for a DOT number / US DOT number / USDOT number and Unified Carrier Registration.
  • Truck with 3 axles by itself at any weight, or pulling a trailer at any weight combination.  A DOT number / US DOT numberUSDOT number is required and need to register for UCR - Unified Carrier Registration. The truck needs to have an IRP license plate and be registered for IFTA fuel tax. A list of IFTA fuel tax state offices are shown in the left margin of the screen. IRP state offices are shown on the right side of the screen. Call us for a DOT number / US DOT number / USDOT number, Unified Carrier Registration and to do your Quarterly IFTA fuel tax reporting.
  • Truck with a gross weight of 26,001-lbs and above / truck pulling a trailer with combined gross weights of 26,001-lbs and above / semi-tractor and trailer with gross weights of 26,001-lbs and above. Need to meet the following requirements: DOT number / US DOT numberUSDOT number; UCR - Unified Carrier Registration; IRP / Apportioned license plate; IFTA fuel tax registration. Call us for a DOT number / US DOT number / USDOT number, Unified Carrier Registration and to do your Quarterly IFTA fuel tax reporting.

Broker Authority: This is commonly refered to as both Broker Authority and Freight Broker Authority. When you have access to loads you can move across state lines through trucking companies with their own Federal MC Authority, you will need Broker Authority to move those loads. The application for authority is not made to the state, but to the Federal Government in Washington. The application for Freight Broker Authority requires the application itself, a BOC-3 List of Process Agents, and a $10,000 Surety Bond.  You can either set up a Surety Bond with an insurance agent who specializes in Surety Bonds, or you can go to your piggy bank, pull out some money and mail a $10,000 Cashie'r Check or $10,000 Money Order to the Feds in Washington when the application is made for Broker Authority. In the 'Good Old Days', perhaps before you and I were born, the Feds in Washington allowed an Irrevocable Letter of Credit covering the $10,000 Surety Bond to be sent from your bank to the Feds in Washington when an application for Broker Authority or Freight Broker Authority was made. Sadly, this is no longer the case.

Exempt Loads: When you haul exempt loads, this means you are hauling loads that do not need Federal MC Authority / ICC Authority / Trucking Authority to haul these loads across state lines. Typically, the type of product or products that meet Federal exempt status are grain, livestock, logs and fresh produce either refrigerated or not referigerated. Many carriers haul fresh produce in reefers / refrigerated vans one way and return with regular, non-exempt loads which require Federal MC Authority / ICC Authority / Trucking Authority to transport these loads across state lines. Call us for Federal MC Authority / ICC Authority / Trucking Authority

  • 10,000-lbs or under / van or pickup truck: Hauling exempt loads across state lines with a commercial vehicle such as a van or pickup truck with a Gross Vehicle Weight Rating (GVWR) of 10,000-lbs or under, or with a pickup truck pulling a trailer where the Combined Gross Vehicle Weight Ratings (CGWR) of both the pickup truck and trailer are 10,000-lbs or under, you will not need a DOT number / US DOT numberUSDOT number or to register for UCR - Unified Carrier Registration, and you will not need to register for Federal Motor Carrier Authority or MC Authority.
  • 10,000-lbs or under / van or pickup truck pulling a trailer. Transporting exempt loads across state lines with a van or pickup truck pulling a trailer where the Combined Gross Vehicle Weight Ratings (CGVWR) of both the van and a trailer, or pickup truck puling a trailer are 10,000-lbs or under are not required to register for a DOT number / US DOT number / USDOT number or for the UCR - Unified Carrier Registration. An IRP license plate and IFTA fuel tax registration are also not required.
  • 10,001-lbs - 26,000-lbs / van, pickup truck or truck with a GVWR of 10,000-lbs or under, and pulling a trailer. Where the Combined Gross Vehicle Weight Ratings (CGVWR) of both the power vehicle and the trailer are between 10,001-lbs and 26,0010-lbs - a DOT number / US DOT numberUSDOT number is required. Registration for UCR - Unified Carrier Registration is not required where the GVWR of the power unit is 10,000-lbs or under. An IRP license plate and registration for IFTA fuel tax are also not required. Call us for a DOT number / US DOT number / USDOT number.
  • 10,001-lbs - 26,000-lbs / pickup truck or truck with a GVWR of 10,001-lbs or more by itself / pickup truck or truck with a GVWR 10,001-lbs or more pulling a trailer with CGVWR of both power unit and trailer up to and including 26,000-lbs. A DOT number / US DOT numberUSDOT number is required and UCR - Unified Carrier Registration is also required. An IRP license plate and registration for IFTA fuel tax are not required. Call us for a DOT number / US DOT number / USDOT number and Unified Carrier Registration.
  • Truck with 3 axles by itself at any weight, or pulling a trailer at any weight combination.  A DOT number / US DOT numberUSDOT number is required and need to register for UCR - Unified Carrier Registration. The truck needs to have an IRP license plate and be registered for IFTA fuel tax when crossing state lines. A list of IFTA fuel tax state offices are shown in the left margin of the screen. IRP state offices are shown on the right side of the screen. Call us for a DOT number / US DOT number / USDOT number, Unified Carrier Registration and to do your Quarterly IFTA fuel tax reporting.
  • Truck with a gross weight of 26,001-lbs and above / truck pulling a trailer with combined gross weights of 26,001-lbs and above / semi-tractor and trailer with gross weights of 26,001-lbs and above. Need to meet the following requirements: DOT number / US DOT numberUSDOT number; UCR - Unified Carrier Registration; IRP / Apportioned license plate; IFTA fuel tax registration. Call us for a DOT number / US DOT number / USDOT number, Unified Carrier Registration and to do your Quarterly IFTA fuel tax reporting.

Farm-Plated Trucks Crossing State Lines: 

  • If a truck has a Gross Vehicle Weight Rating (GVWR) of 10,000-lbs or under, or a truck and trailer combination have Combined Gross Vehicle Weight Ratings (CGWR) of 10,000-lbs or under and will be crossing state lines, if no hazardous material is being transported requiring placarding, no additional registrations other than plating and insurance are required. A DOT number / US DOT numberUSDOT number is not required, registration for the Unified Carrier Registration (UCR) process is not required, and registration for IFTA fuel tax is not required.
  • If a truck has a Gross Vehicle Weight Rating (GVWR) of 10,001-lbs or greater, or a truck and trailer combination have Combined Gross Vehicle Weight Ratings (CGWR) of 10,001-lbs or greater, but not more than 26,000-lbs GVWR or CGWR crossing state lines and no hazardous material is being transported requiring placarding, a DOT number / US DOT numberUSDOT number is required, and registration for the Unified Carrier Registration (UCR) process is required. Registration for IFTA fuel tax is not required and, as long as you are plated with, and legally hauling your own loads under the farm-plated vehicle requirements, you are not required to register for ICC / MC Federal Motor Carrier Authority.
  • If your truck has a GVWR of 26,001-lbs or greater, or combination of truck and trailer or semi-tractor and trailer with CGWR of 26,001-lbs or greater and the truck is legally plated with a farm plate hauling your own items or products across state lines, a DOT number / US DOT numberUSDOT number will be required, registration for the Unified Carrier Registration (UCR) process, and registration for IFTA fuel tax with the state are required. An IRP license plate, also referred to as an Apportioned license plate is not required as long as the contents being hauled belong to the owner of the truck or semi-tractor, and the owner is not being paid to haul these loads on a For-Hire basis. For information regarding the registration for IFTA fuel tax, a list of IFTA state offices is shown on the left side of the screen. For the application for a DOT number / US DOT numberUSDOT number and to register for the Unified Carrier Registration (UCR), call us at (765) 742-2610 

Unified Carrier Registration (UCR): If you are crossing state lines with a van, pickup truck, pickup truck and trailer, straight truck, straight truck and trailer, or with a semi-tractor and trailer with a Gross Vehicle Weight Rating (GVWR) for a single power unit of 10,001-lbs or more, or with Combined Gross Vehicle Weight Ratings (CGWR) of a power unit and trailer of 10,001-lbs or more, yoiu will need to register for the Unified Carrier Registration (UCR) process. Whether you are a Private Carrier crossing state lines, or a For-Hire Carrier with ICC Authority, and you will be crossing state lines, you will need to register for the Unified carrier Regsitration (UCR) process. The registration is an annual registration process and has a fee tier structure as follows: 1-2 power units $76; 3-5 power units $227; 6-20 power units $452; 21-100 power units $1,576; 101-1,000 power units $7,511; 1,001 and above $73,346 (sell the Ferrari). Once you start traveling, any police officer anywhere in the country can key your DOT number into his laptop and see if you are registered or not. He can check to see if you travel interstate, and if you do with Trucking Authority, he will be able to see if you are registered with the Unified Carrier Registration (UCR). If you are not registered with the Unified Carrier Registrastion (UCR), he will probably stop you and impose a $300 - $400 fine on the spot. You need to register for UCR.

Single State Registration - SSRS:  Before the current UCR Unified Carrier Registration system was implemented in September 2007, the Single State Registration system was employed to verify proof of liability insurance with states the carrier traveled through. Each carrier was required to register with their home state and show what states they were going to travel into, and how many power units were going to travel inot each state. The Single State Registration system is no longer used and has been replaced by the Unified Carrier Registration (UCR) system.. 

IRP License Plates / Apportioned License Plates: If you are going to apply for Motor Carrier Authority, you will probably be traveling across state lines with your truck. If your van, pickup truck, pickup truck and trailer combination, straight truck, straight truck and trailer combination are 26,000-lbs or less when loaded, you will not be required to plate the power unit with an IRP license plate / Apportioned license plate. However, if you are going to cross stat elines with a 3-axle truck, 4-axle truck or 5-axle truck regardless of weight, you will be required to plate the truck with an IRP license plate / Apportioned license plate. Any power unit, or power unit pulling a trailer and plated at 26,001-lbs or above (either the power unit by itself, or the combination of power unit and trailer) crossing state lines will be required to be plated with an IRP license plate / Apportioned license plate. Again, if you are a Private Commercial Carrier not requiring authority, a Commercial Carrier hauling Exempt commodities, Trucl owner leased to a trucking company, or For-Hire Carrier registered with Federal Motor Carrier Authority crossing state lines with a weight of 26,001-lbs for an individual power unit, or when both the power unit and trailer weigh 26,001-lbs or more, you will need an IRP plate on the power unit. The trailer can be equipped with either an IRP license plate / Apportioned license plate, or plate from your local license branch. 

IFTA - International Fuel Tax Agreement:   If you have an Apportioned license plate / IRP license plate on your truck and you are applying for Motor Carrier Authority, the chances are that you will be crossing state lines. And, if you have an IRP license plate / Apportioned license plate for crossing state lines, you will need to register for an IFTA fuel tax account with your home state. If you need to contact an IFTA office, there is a list of IFTA fuel tax offices on the left side of this page. Once you have signed up for IFTA fuel tax and you start hauling loads, the state will require you to file quarterly IFTA fuel tax reports with them in the month following each quarter (April; July; October and January). The state will require you to keep accurate records of all trips you make throughout each quarter with your truck or trucks. We have trip sheets you can use that will double as records for both the IFTA fuel tax reporting and for your IRP license plate renewals each year.  Call us to set you up with Quarterly IFTA fuel tax reporting.

IRS Form 2290 Federal Highway Use Tax: Trucks and semi-tractors with trailers weighing 55,000-lbs or more are subject to the annual 2290 Federal Highway Use Tax, refered to as the Form 2290. You will need an Employer Identification Number (EIN), also called a Federal Identification Number, to file the IRS form 2290 with the IRS, or Internal Revenue Service. There are 2290 Highway Use Tax details further down this page. Call us at (765) 742-2610 to complete and file your IRS form 2290 with the IRS.

Weight - Distance Tax States:

  • New York Highway Use Tax (NY HUT): The New York Highway Use Tax, or NY HUT Permits is the tax that applies to motor carriers operating automabile, or truck, or tractor or other self-propelled device, alone or in combination with any trailer, semi-trailer, or dolly, having a gross weight in excess of 18,000-lbs, or any truck having an uloaded weight in excess of 8,000-lbs, or any tractor, having an unloaded weight in excess of 4,000-lbs, upon the public highways in the state of New York. The highway use tax is imposed on motor carriers for the privalage of operating motor vehicles on the highways of New York and is based on the gross or unloaded weight of the motor vehicle and the number of miles the vehicle traveled on all state public highways. Miles traveled on the New York State Thruway are not subject to the tax. The reference is for a NY HUT. There are two types of certificates: 1 - NY HUT certificate required for any truck, tractor, or other self-propelled vehicle, including saddle- or full-mounted mechanisms, with a gross weight in excess of 18,000-lbs. 2 - Automotive fuel carrier (AFC) certificate of registration required for any truck, trailer, semi-trailer, or other attached device transporting automotive fuel and having a gross weight exceeding 18,000-lbs. Again, the reference is to NY HUT Permits. Gross weight means the actual unloaded weight of the truck, tractor, or other self-propelled vehicleplus the heaviest combined weight of any trailer, semi-trailer, dolly, or combination of attached devices plusthe maximum load to be carried or drawn by the motor vehicle. Instead of using the gross weight of the vehicle, a carrier may elect to use the unloaded weight of teh vehicle to determine it's NY HUT liability and registration requirements. this election is made on the first NY HUT return filed by the carrier during the calendar year and may not be changed until the first NY HUT return is filed for the next calendar year. When the unloaded weight method is used, any truck with an unloaded weight of more than 8,000-lbs, any tractor with an unloaded weight of more than 4,000-lbs, and any trailer, semi-trailer or other attached devicetransporting authomotive fuel having a gross weight in excess of 18,000-lbs must have the applicable certificate of registration. The reference is to the NY HUT. As of February 8, 2007, New York no longer requires carriers to display the NY HUT Highway Use Tax decals or carry a copy of the NY HUT Highway Use tax permit / registration in their motor vehicles. The certificate of registration must be kept in the carrier's regular place of business. Carriers are required to file a NY HUT Highway Use Tax Return on a monthly or quarterly basis depending on the amount of the preceding calendar year's tax liability. Starting on July 1, 2007, in determining the liablity, a carrier is no longer required to add the fuel use tax to the NY HUT, and the filing period will be based on the preceding year's NY HUT liability only.
  • Kentucky KYU Registration and Taxes: KYU number - When motor vehicles operate within the state of Kentucky without crossing state lines with loads, or cross into or out of Kentucky with a license plate at 60,000-lbs or greater, or with combined license plates of 60,000-lbs or greater, these vehicles are subject to the Kentucky KYU Weight Distance Tax, or KYU taxes of $0.0285 per mile and required to be registered with a KYU number. This KYU is in addition to the IFTA fuel tax the carrier registers for with the carrier's home state. The application process for a KYU number includes details of each motor vehicle subject to the registration process, and when additional vehicles will be traveling into the state, must be registered with the state under the Kentucky KYU registrant's KYU number. Vehicle deletions must also be noted with the state. Each carrier is issued a Kentucky KYU license number unique to that carrier, regardless of the number of qualified motor vehicles the carrier will be operating in the state. Kentucky does not require the Kentucky KYU number to be displayed on motor vehicle signs and compliance is verified through the DOT number / US DOT numberUSDOT number assigned to the carrier, which must be displayed on the carrier's motor vehicle signs. At the time of application for a Kentucky KYU number, the carrier must have been issued a USDOT number. The Kentucky KYU license / KYU taxes covers gasoline and special fuels vehicles (diesel). Once a Kentucky KYU license / KYU number has been issued to a carrier, the license is continuous and does not need to be renewed each year as long as all Kentucky KYU weight-distance tax filings / KYU taxes are submitted to the Kentucky Department of Vehicle Registration with payments, if due, on a timely basis. Quarterly Kentucky KYU weight-distance tax reports / KYU taxes must be filed on or before the last day of the month following the end of each quarter. This Kentucky KYU weight-distance tax / KYU taxes is a separate tax to your home state IFTA fuel tax, and is not a part of your home state IFTA fuel tax, nor is the Kentucky KYU weight-distance tax / KTY taxes filed with your home state IFTA fuel tax. The Kentucky KYU weight-distance tax is filed separately from your IFTA fuel tax, on separate forms not related to each other, and to different state departments in different envelopes. So, don't try to stick the Kentucky KYU weight-distance tax reports / KYU taxes in the same envelope as your IFTA fuel tax. Does'nt work. No way!  If you do not travel into Kentucky at any time during a quarter, you are still required to file the Kentucky KYU weight-distance tax / KYU taxes report with the state, but with no payment due to the state. All carriers registered with a Kentucky KYU number must maintain records of fuel purchases, consumption and all miles traveled by the carrier for a period of five years, subjuect to a Kentucky state audit by a state auditor who will come to your place of business for verification purposes. The carrier is responsible for informing the Kentucky Department of Vehicle Regulation of all taxable vehicle additions and deletions on a real-time basis. In the event a carrier's Kentucky KYU account / KYU taxes is cancelled for non-compliance, before the carrier can be reinstated with the state, the carrier must make an application for reinstatement and file a surety or cash bond in the maximum amount of four moth's anticipated liability not to exceed $50,000, and a minimum of $1,000.  
  • New Mexico Weight Distance Tax Permit: You have a choice when you cross New Mexico to pay the standard fee at the Port of Entry to go into New Mexico, or to go through New Mexico, or to register with New Mexico for a New Mexico Weight Distance Tax Permit and pay the trip tax at the end of each quarter. As an example, if you have an 80,000-lbs plated truck crossing New Mexico on I-40, you will be charged around $60 at the Port of Entry if you have not registered for the New Mexico Weight Distance Tax Permit. If you decide to register for the New Mexico Weight Distance Tax Permit, the trip across New Mexico will be around $16.75. The down side to this is that you will have to file the Quarterly Weight Distance Tax at the end of each Quarter with the state and pay the $16.75 for each trip across New Mexico you make when you mail in the tax report. Perhaps you would rather pay the $60 for each trip across New Mexico, and it's done.  Call us at (765) 742-2610 to set you up with the New Mexico Weight Distance Tax Permit, and to file the quarterly New Mexico Weight Distance reports.
  • Oregon Weight Distance Tax Registration: Oregon is the only state in the US that does not have an IFTA fuel tax. Instead, Oregon has a Weight Distance Tax. You can pay this tax at the Port of Entry each time you go into Oregon, or you can register with the state of Oregon for a permit. If you decide to register for a permit, you will need to post a $2,000 Surety Bond, and then file and pay the trip taxes when you file your monthly reports with the state. 

Texas DOT: When you haul loads inside Texas without crossing state lines and going out of state with these loads with a truck, truck and trailer, or semi-tractor and trailer, you may be required to register with the state for a Texas DOT certificate.  This Texas DOT certificate is commonly refered to as Texas DOT. Other references to the Texas DOT certificate are State of Texas DOT.

  • Private Carriers hauling their own products within the state of Texas with vehicles up to 26,000-lbs: As a Private Carrier, if you have a van, pickup truck, pickup truck and trailer, or a straight truck, or a straight truck and trailer with either a GVWR of 26,000-lbs or under for the power unit, or with the CGWR of 26,000-lbs or under for both the power unit and the trailer, and haul products or loads exclusively within the state of Texas, you are not required to register for a USDOT number, or for a Texas DOT certificate, also referred to as Texas DOT.
  • Private Carriers hauling their own products within the state of Texas with vehicles 26,001-lbs and heavier: As a Private Carrier, if you have a straight truck, straight truck with trailer or a semi-tractor and trailer with either a GVWR of 26,001-lbs or greater for the power unit, or with CGWR of 26,001-lbs or greater for both the power unit and trailer, and you haul loads within the state of Texas without crossing state lines with these loads, you are required to register for a USDOT number and with the state for a Texas DOT certificate, commonly refered to as State of Texas DOT.
  • For-Hire Carriers hauling products or loads within the state of Texas with vehicles up to 26,000-lbs:  If you are For-Hire and get paid to haul loads inside the state of Texas without crossing state lines with these loads and you are moving these items, loads or products with a van, pickup truck, pickup track and trailer, straight truck, or with a straight truck and trailer with a GVWR of 26,000-lbs or under with a power unit, or CGWR of 26,000-lbs or under with both a power unit and trailer, you are not required to register for a USDOT number, nor register with the state of Texas for a Texas DOT certificate, commonly referred to as TX DOT. 
  • For-Hire Carriers hauling loads within the state of Texas with vehicles 26,001-lbs or heavier:    If you are For-Hire and get paid to haul loads inside the state of Texas without crossing state lines with these loads and you are moving these loads in a straight truck, straight truck and trailer, or a semi-tractor and trailer where the GVWR is 26,001-lbs or more with a power unit, or the CGWR is 26,001-lbs or more with a power unit and trailer, you are required to register for a USDOT number and with the state of Texas for a Texas DOT certificate, commonly referred to on the internet as Texas DOT
  • Private Carriers hauling items, products, loads within the state of Texas, and also crossing state lines with items, products, loads, and weighing 10,000-lbs or less:  As a Private Carrier with a van, pickup truck, pickup truck and trailer, straight truck, straight truck and trailer with a GVWR of 10,000-lbs or less hauling items, products, loads within the state of Texas, and across state lines, you will not need a USDOT number. You will also not need to register with the state of Texas for a Texas DOT certificate, commonly known as Texas DOT.
  • Private Carriers hauling items, products, loads within the state of Texas, and also crossing state lines with items, products, loads, and weighing between 10,001-lbs and 26,000-lbs: If you are a Private Carrier hauling items, products, loads within the state of Texas, and crossing state lines with items, products, loads, and weighing between 10,001-lbs and 26,000-lbs GVWR for a single unit, or between 10,001-lbs and 26,000-lbs CGWR for a power unit and trailer, you will need to register for a USDOT number and for the Unified Carrier Registration (UCR) process for crossing state lines with a GVWR or with CGWR of 10,001-lbs and greater. But you will not need to register with the state of Texas for a Texas DOT certificate, commonly referred to as Texas DOT.
  • Private Carriers hauling loads within the state of Texas, and crossing state lines with loads, and weighing 26,001-lbs or more: If you are a Private Carrier with a straight truck, straight truck and trailer, or a semi-tractor and trailer hauling loads within the state of Texas, and crossing state lines with loads, and weighing 26,001-lbs or more, you will need a USDOT number, register for the Unified Carrier Regsitration (UCR) process, and register with the state of Texas for a Texas DOT certificate, commonly referred to as Texas DOT
  •  For-Hire Carriers hauling items, products, loads within the state of Texas, and hauling items, products, loads across state lines, and weighing 10,000-lbs or less: If you are For-Hire and haul items, products, loads within the state of Texas, and across state lines with a van, pickup truck, or pickup truck and trailer with a GVWR of 10,000-lbs or less with a power unit, or with a power unit and trailer with CGWR of 10,000-lbs or less, you will need to register for a USDOT number and Federal MC Authority, but not for the Unified Carrier Registration (UCR) process as you will be 10,000-lbs or under. You will also not need to register with the state of Texas for a Texas DOT certificate, commonly known asTexas DOT Permits.
  • For-Hire Carriers hauling products, loads within the state of Texas, and hauling loads across state lines, and weighing between 10,001-lbs and 26,000-lbs: If you are a For-Hire Carrier with a pickup truck, pickup truck and trailer, straight truck, straight truck and trailer with a GVWR of 10,001-lbs or more, or CGWR of 10,001-lbs or more for a power unit and trailer and you will be hauling loads within the state of Texas, and crossing state lines with loads, you are required to register for a USDOT number and for Federal MC Authority and for the Unified Carrier Registration (UCR) process. You will not be required to register with the state of Texas for a Texas DOT certificate, commonly referred to as Texas DOT.
  • For-Hire Carrier hauling products, loads within the state of Texas, and hauling loads across state lines, and weighing 26,001-lbs or more: If you are a For-Hire Carrier with a straight truck, straight truck and trailer, or semi-tractor and trailer and haul loads within the state of Texas, and haul loads across state lines, and have a GVWR of 26,001-lbs or more with a power unit, or CGWR of 26,001-lbs or greater with a power unit and trailer, you will need to register for a USDOT number, Federal MC Authority, the Unified Carrier Registration (UCR) process, and with the state of Texas for a Texas DOT certificate, commonly known as State of Texas DOT.

The Name You Choose for Your Trucking Authority: You can use any one of several ways to name your trucking business. Most truck ownerws prefer to use their own name followed by a 'Doing Business As' name (d/b/a name). When an application for ICC Authority is made, you need to make sure that both your name and the d/b/a name is correctly entered.  You can then have the signs for your truck made up with only the d/b/a name on them. You still need the city, state, USDOT number and the MC number put on the signs. If you go this route, most states require you to register the d/b/a name at your local county courthouse or county offices.  In the process of applying for your Trucking Authority, your insurance policy needs to also show your name followed by the d/b/a name, otherwise there will be a conflict in the application process and the application for your authority will be held up until both the full application name and the insurance policy name match exactly

Have you thought about Incorporating or becoming an LLC (Limited Liability Company):  As mentioned above, the name you choose for your DOT Authority can be your personal name, your personal name followed by a d/b/a name, or you can Incorporate or become a Limited Liability Company (LLC). Breifly, by Incorporating or becoming an LLC, this sets up a certain amount of Personal Injury and Property Damage liablity protection for your personal assets. This will not neccessarily protect your business from liability (beyond the liability amounts covered by the Personal Injury / Property Damge liability insurance amount), but it may protect your personal assets from any liability lawsuits taht may be filed against your trucking business.  You will first need to pick a name for your Corporation or Limited Liability Company, then register the Corporation or Limited Liability Company name with the Secretary of State in your home state and obtain a Federal Identification Number (EIN) which we can do for you. When you choose a name, this name must be a name that has not already been registered with the Secretary of State.  Before applying for ICC Authority, we need to register the name of your Corporation or LLC with the Secretary of State. If you want to Incorporate or become an LLC, we should be able to register the name and get you an EIN Federal ID Number.  There is something else to consider when doing this. If you already have a USDOT Number in your personal name, do you want to assign this USDOT Number to the LLC or Corporate name, or do you want to get a different USDOT Number for the LLC or Corporate name. If you already have an IRP license plate in your name from the IRP office, the plate was issued in both your personal name and a USDOT Number associated with your personal name. The two go together. By assigning this USDOT Number to the new LLC name or Corporate name, you will be moving the USDOT Number from one legal entity (you, and your Social Security Number and/or personal Federal ID Number you use for your 2290 Federal highway Use Tax) to a different legal entity (the new LLC or Corporate name with it's own new EIN Federal ID Number). This could cause a problem with your IRP license plate. If you decide to use the same USDOT Number you currently have associated with your personal name and assign it to the LLC or Corporate name, you will no longer have a USDOT Number assigned to your personal name, and you need this number in association with your IRP license plate. In short, the IRP noffice could demand the plate back from you without compensating you for the unused portion of the plate, and insist you apply for a new IRP plate in the LLC or Corporate name.  the answer is, of course, to get a new USDOT Number in the LLC or Corporate name, and keep the current USDOT Number in your personal name. Boy, that's a mouthful!  Call us and let's see what we can do to get you Trucking Authority and possibly register you with the Secretary of State and get you an EIN Federal Identification Number.  By the way, we can process and take your 2290 Federal Highway Use Tax to the IRS for you. 

Federal Identification Number / Emloyer Identification Number (EIN): When you establish a Corporation or a Limited Liability Company (LLC), the main purpose is to create a separate legal entity from yourself. This is done by having a name for the Corporation or LLC, and a Federal Identification Number, or Employer Identification Number (EIN) associated with the Corporation of Limited Liability Company. Once you have a Federal Identification Number associated with your Corporation or Limited Liability Company, you will use this EIN Employer Identification Number when you file your 2290 Federal Highway Use Tax with the IRS if your truck is plated at 55,000-lbs or more. If you are going to establish an LLC or a Corporation for your DOT Authority, you will need a separate EIN Number for the Corporation or LLC from the EIN Number you may have in your personal name as this will separate the two legal entities.

2290 Federal Highway Use Tax / Form 2290:

  • Who has to file the IRS Form 2290: Farmers; Private Carriers; For-Hire truck owners hauling exempt commodoties; For-Hire truck owners huling non-exempt commodities that require Trucking Authority, Dealers. If you are plated at 54,999-lbs or less, you are not required to file or pay on the IRS Form 2290. If you are plated at 55,000-lbs or more, you are required to file and pay the Form 2290 tax with the IRS each year. The IRS describes who must file as: You must file the 2290, and the Schedule 1 of the form 2290 for the tax period beginning July 1 (of each year) and ending on June 30 (of the following year), if a taxable IRS 2290 highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of it's first use during the 2290 tax period and the vehicle has a 2290 taxable gross weight of 55,000-lbs or more. You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organiation (including nonprofit, charitable, educational, etc) that may be filing the IRS tax form 2290. Disregarded entities and qualified subchapter S subsidiaries: Qualified subchapter S Subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for the IRS form 2290 excise tax and reporting purposes for the 2290. QSubs and eligible single-owner disregarded entities must pay and report excise taxes on the 2290 form, register for excise tax activities, and claim any refunds, credits, and payments under the entities employer identification number (EIN). These 2290 filing 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 (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).  Dealers: Any vehicle operated unders a dealer's tag, license, or permit is considered registered in the name of the dealer for the purposes of filing an IRS form 2290. Used Vehicle: If you acquire and register or are required to register a used taxable vehicle in your name during the form 2290 tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the 2290 tax during the period before the vehicle was registered in your name. This implies that if the previous owner used the vehicle, but failed to pay the IRS form 2290 tax for the tax period (July 1 - June 30) you purchased the vehicle, the IRS may hold you liable for this unpaid form 2290 tax. No kidding! The form 2290 proof of payment evidence, or lack of payment of the IRS tax form 2290 to the IRS may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle. Bottom line: when you buy a used tractor or truck from an individual or trucking company, make sure the previous owner filed and paid the IRS form 2290 for the one year tax period (July 1 - June 30) on the tractor or tuck you just bought by giving you a copy of his or the company's form 2290, schedule 1, to show proof he or the company has paid the tax. Otherwise the IRS may force you to pay the form 2290 tax for the entire tax year, July 1 - June 30.  No, you cannot use this IRS form 2290 from the previous owner to cover your own form 2290 tax on the truck or tractor for the rest of the IRS tax form 2290 tax year, but it is proof you will not have to pay the 2290 tax for the entire year because they may not have paid the IRS form 2290 tax. A dealer may have had the truck parked since the start of the IRS form 2290 tax period (July 1), so get a written and signed statement from the dealer stating non-operational use of the truck since July 1 for your form 2290 tax purposes and possible 2290 audit. Better to be cautious than sorry.
  • IRS Form 2290 for Logging Vehicles: A vehicle qualifies for the filing of the IRS form 2290 as a logging vehicle if: 1). 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 2). It is registered for purposes of form 2290 filings (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 products. As logging vehicles qualify for a lower 2290 tax rate than regular trucks, the IRS tax form 2290 qualification is important. Logging vehicles do not use public highways 100% of the time, and assigned a lower 2290 tax rate assigned to logging vehicles when the form 2290 is filed. For the 2290 form reporting purposes, 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. For IRS 2290 reporting purposes, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required as no provision is supplied on the IRS form 2290. Products harvested from the forested site may include timber that has been processed for commercial use by sawing lumber, chipping or other milling operations if the processing occurs before transportation from the forested site. The IRS form 2290 tax rate for 80,000-lbs logging trucks for a full year is $412.50. For a non-logging vehicle, the form 2290 rate for a full year is $550. The 2290 tax-exempt status for logging vehicles is 5,000 miles or less per year. The filing of the IRS form 2290 for logging vehicles is the same if they stay in state or cross state lines. There is a pro-rated form 2290 tax rate for logging vehicles that are purchased after July. 
  • Taxable Vehicles on the IRS form 2290: Highway motor vehicles that have a 2290 taxable gross weight of 55,000-lbs or more are deemed taxable on the form 2290 and are required to be included on filings of the IRS form 2290. For the purposes of filing the 2290, 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 which would be subject to the filing of the IRS tax form 2290. Generally, vans, pickup trucks, panel truck, and similar trucks are not subject to the form 2290 tax because they have a taxable gross weight less than 55,000-lbs and the IRS form 2290 tax starts at 55,000-lbs, meaning that the form 2290 does not have to be filed on these vehicles. For filing of the IRS form 2290 purposes, a vehicle 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 for the filing of the IRS form 2290, 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. For the purposes of filing the form 2290, it does not matter if machinary or equipment is specially designed (and permanently mounted) to perform some off-highway task unrelated to highway transportation except to the extent discussed below under Vehicles not considered highway motor vehicles. Variations to the filing of the form 2290 need to be studied. 'Use' as far as the 2290 is concerned means the use of a vehicle with power from it's own motor on any public highways 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. Exemptions to the IRS form 2290 filings are the following: To be exempt from the form 2290 tax, a highway motor vehicle must be used and actually operated by the Federal Government; the District of Columbia; a state of local government. Also exempt from filing the IRS form 2290 is the American National Red Cross; a nonprofit volunteer fire department, ambulance association, or rescue squad; an Indian tribal government is exempt from filing the IRS form 2290 only if the vehicle's use involves the excercise of an essential government function. Also exempt from filing the form 2290 is a mass transportation authority if it is created under a statute that gives it certain powers normally exercised by the state. Other vehicles that qualify to be exempt from the 2290 are qualified blood collector vehicles used by qualified blood collector organizations. Any mobile machinary that meets the specifications for a chassis described under 'Specially designed mobile machinary for non transportation functions qualifies to be exempt from the IRS tax form 2290. As mentioned, to qualify as exempt from filing an IRS form 2290, a qualified blood collector vehicle is a vehicle at least 80% of the use of which during the prior 2290 tax period was by a qualified blood collector organization for the collection, transportation or storage of blood. A vehicle first placed in service in a form 2290 tax period will be treated as a qualified blood collector vehicle for the tax period if the qualified blood collector organzation certified that the organization reasonably expects at least 80% of the use of the vehicle by the organization during the 2290 tax period will be in the collection, transportation or storage of blood. Vehicles not considered highway motor vehicles for the filing of IRS form 2290 are specially designed mobile machinary for nontransportation functions: A self-propelled vehicle is not a highway vehicle if all the following apply for the exempt qualification of the form 2290: a)The chassis has permanently mounted to it machinary or equipment used to perform certain operations (construction, manufacturing, farming, or similar operations) if the operation of the machinary or equipment is unrelated to transportation on or off the public highways. b) The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if this is applicable) for the machinary or the equipment, whether or not the machinary or the equipment is in operation. c) The chassis could not, because of it's special design and without substantial or considerable modification, be used as part of a vehicle designed to carry any other load. Vehicles specially designed for off-highway transportation:   For the filing of the IRS form 2290 purposes, 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 when filing the form 2290, you can not take into account the vehicle's size, whether the vehicle is subject to the licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Again, for 2290 purposes, it does not matter that the vehicle can carry heavier loads off the highway than it is allowed to carry over the highway. Nontransportation trailers and semi-trailers:   When determining whether to file the IRS form 2290, a trailer or semi-trailer will not be treated as a highway vehicle regarding the combined weight necessary for the filing of the form 2290 if it is specially designed to function as an enclosed stationary shelter for carrying on a non transportation function at an off-highway site. For example, a trailer that is capable of functioning as an office for an off-highway construction operation is not a highway vehicle, and if towed or transported by a vehicle unique to the transportation of these trailers, if the weight of the power unit is under 55,000-lbs, the IRS form 2290 need not be filed.
  • Federal Tax ID Number (EIN):   When you file your IRS form 2290 with the Internal Revenue Service, you are required to file the 2290 tax with a Federal Tax ID Number, also called an Empolyer Identification Number, or EIN or EIN Number. You are not supposed to file the 2290 Federal Highway Use Tax with your Social Security Number. If you do not have a Federal ID Number, we can apply for one for you. If you are going to apply for Trucking Authority, and your truck, or truck and trailer is plated at 55,000-lbs or heavier, you will need an IRS EIN Number. This Federal EIN is your permanent number and can be used immediately for most of your business needs, including opening a bank account, applying for business licenses, and filing a tax return by mail. However, no matter how the application for an EIN Number or Federal Tax ID Number is done, it will take up to two weeks before your Employer Identification Number becomes part of the IRS' permanent records. You must wait until this occurs before you can file an electronic return with the IRS, make an electronic payment, or pass a Federal Tax ID Number matching program. 
  • IRS Form 2290 Tax Year: The form 2290 tax year starts on July 1 each year and ends on June 30 the following year. The IRS requires you to pay the form 2290 tax at the start of each tax year for the upcoming year. However, the IRS does give you a one month grace period to file and pay this 2290 tax. To be more accurate, If you put your truck or semi-tractor to work hauling loads at any time within a month, you are allowed to file the IRS tax form 2290 by the last day of the following month without having penalties and interest levied against you for a late filing of the 2290 form. If you run your truck in July hauling loads, you are allowed to file the IRS form 2290 by the end of August without penalties or interest being owed to the IRS. Note: the IRS considers the date stamped on the form 2290 as the date officially received. If your 2290 tax is due by August 30, and the IRS receives the IRS tax form 2290 and payment by mail in September, it will be considered as a late payment. If you are going to mail your IRS form 2290 to the IRS, make sure the IRS receives the form 2290 and payment by the due date. Whether you stay in state hauling loads or cross state lines by applying for ICC Authority, if your truck or truck and trailer weigh 55,000-lbs or more, you will be involved with the 2290. Caution: If you acquire a vehicle and use it on the public highways in any month other than July, you are still liable for the IRS tax form 2290 filing for the prorated tax period. You must file the IRS form 2290 and pay the tax by the last day of the month after the month you use the vehicle. If there is an unpaid form 2290 tax liability for the months before you acquire and use the vehicle during the tax period, you are liable for the total 2290 tax for the entire period, to the extent not paid. In that case, you must file IRS tax form 2290 and pay the 2290 tax by the last day of the month after the month notification is received from the IRS that the IRS form 2290 tax has not been paid in full. 
  • IRS Form 2290 Tax Weight Categories: The IRS tax form 2290 is structured by weight categories. If your truck or truck and trailer are plated at 54,999-lbs or lower, you will not be involved with the form 2290 tax. If your truck or truck and trailer are plated at 55,000-lbs or heavier, you will be involved with the 2290. The lowest category on the IRS form 2290 is the 'A' category at 55,000-lbs and the annual tax for for Category A is $100. The highest category on the form 2290 is Category 'V' with weights 'Above 75,000-lbs' and the annual tax is $550. The IRS form 2290 tax categories go up in increments of 1,000-lbs.
  • Transfering the IRS Form 2290 Tax: When you sell a truck and then buy another truck to replace it, you can transfer the 2290 tax from the old truck to the newly purchased truck within the same IRS form 2290 tax year. The IRS will not allow you to transfer the form 2290 tax from the previous owner of the truck to your ownership. In other words, the 2290 tax cannot follow the truck from one ownership to a different ownership. If you park a truck you paid the IRS form 2290 tax on, but do not sell the truck, and then buy another truck, the IRS will not allow you to transfer the tax from the parked truck to the new truck as you still own the old truck. If you want to transfer the 2290 tax from the truck you park to a newly purchased truck, the old truck needs to be taken out of your ownership - you need to sell it. You will need to show proof to the IRS the sale of the truck when you file the IRS form 2290. If the truck is a write-off as a result of an accident - and it cannot be glued back together, you need to show documentation with the filing of the IRS tax form 2290 that it is a write-off and it can no longer be used. When transfering the 22902 tax, you may need to pay for an additional month. Example: If you paid $550 when you filed the IRS form 2290 for a tractor you ran in July and then sold the tractor on October 10th. and then bought and ran a tractor later that month, the IRS considers each partial month's use as a full month when you file a form 2290 on the new tractor. For the old tractor you sold on October 10th. for 2290 tax purposes, the IRS considers this as 4 months of use in the tax year, which started in July  when you filed your 2290. For the new tractor you bought and ran at the end of October, the IRS considers the form 2290 tax use as October through June of the following year, 9 months when you submit the IRS tax form 2290. Now add the 4 months from the old tractor to the 9 months of use on the new tractor and you have 13 months of taxable use on both tractors for the tax year. You paid for 12 months when you filed the form 2290 on the old tractor, and you will then need to pay an additional $45.83 for one month to the IRS when you do the 2290 tax transfer. If, as sometimes happens, you sell the old tractor in one month and buy the new tractor one month later and do a tax transfer on the IRS tax form 2290, then the math adds up to 12 months and you will not have to cough up the additional month of IRS form 2290 tax payment to the IRS, but you will still have to show proof of sale to the IRS when you file the IRS form 2290.
  • Proof of IRS Form 2290 Tax Payment with the License Branch / IRP Office:  When you buy or transfer a license plate at the license branch or IRP office, you may be asked to show proof of having filed the form 2290 tax if your plate is 55,000-lbs or heavier. If you are asked to show proof of the IRS tax form 2290 filing, you will need to show the Schedule 1 section of the IRS form 2290 showing the VIN of the truck. This is the part you get back from the IRS when you file and pay the form 2290 tax. Most license branches and IRP state offices follow the IRS practice of not requiring proof of the 2290 payment until after the following month of purchase.  License branches and IRP offices look at the date of purchase as shown on the title or Application for Title and base the requirement from that date when asking proof of payment on the IRS tax form 2290. If you bought a truck or tractor in July, for instance, the IRS would normally require the filing and payment on the IRS form 2290 by August 31st. If you buy a plate in either July or August, then you should not be asked to show proof of having filed the form 2290. But if you wait until September in this example, you will be asked to show proof of the 2290 tax filing if your plate is 55,000-lbs or more. 
  • IRS Form 2290 Tax Exempt Filings:   If your truck is used commercially and is plated at 55,000-lbs or more and travels 5,000 miles or less in a given tax year (July 1 through June 30 the following year), you will need to file the form 2290 with the IRS, but you can do an IRS form 2290 tax-exempt filing and not have to pay the 2290 tax. If you are a farmer with a farm-plated truck, you are allowed up to 7,500 miles in an IRS form 2290 tax year to be eligible for the 2290 tax-exempt status. If you file the IRS tax form 2290 with the tax-exempt status, but later find that you are exceeding the maximum mileage allowed for the form 2290 tax-exempt filing, you need to file an updated 2290 and pay the full tax associated with the month you first ran the truck or tractor in the IRS tax form 2290 tax year. You should not have to pay any penalty or interest on the 2290 tax as long as the IRS has the original tax-exempt IRS form 2290 tax filing. This usually applies to farmers and to owners of lightly used trucks. If you apply for Trucking Authority, you will probably be traveling more than 5,000 miles in any form 2290 tax year, unless you start hauling loads in June where you may not travel 5,000 miles by the end of June - the end of the 2290 tax year. You would then qualify for an IRS form 2290 tax-exempt filing for the end of that tax year.
  •  To Avoid IRS Form 2290 Tax Penalties: If you feel you cannot afford to pay the form 2290 tax by the time it is due, you can avoid the heavy penalties associated with a late 2290 filing.  You need to complete and file the IRS tax form 2290 by the due date, but without payment. The front page of the IRS form 2290 will be stamped at the IRS office, but the back half-page of the Schedule 1, form 2290 will not be stamped until payment is made. You will be exempt from any 2290 late filing penalty, but you will still need to pay the interest on the 2290 tax once it has been paid. Once you have made payment on the IRP tax form 2290 to the IRS, the IRS will follow up by sending you a letter stating the interest due on the late payment on the 2290. When anyone files an IRS form 2290 without payment (if payment is due), the Schedule 1 section of the form 2290, as mentioned, will not be stamped until receipt of payment. When you go to the license branch or IRP office to buy or renew a license plate, the license branch or IRP office will not do the purchase or renewal transaction if proof of payment on the 2290 is required. You will need to make a 2290 tax payment before the license branch or IRP office will allow you to buy or renew your plate. Of course, if you are crossing state lines after registering for Trucking Authority, you will be involved with the IRP office and not with your local license branch. The IRP office has the same requirements on your IRS form 2290.  
  • Method of Payment for the IRS Form 2290 Tax: Currently, the IRS accepts payment for the form 2290 Highway Use Tax in the form of a check, Cashier's Check or Money Order. Credit or debit cards are not accepted for the IRS form 2290 tax payment
  • When to File: IRS form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period. For the 2290, the current period begins July 1, and ends June 30 the following year. Form 2290 must be filed by the last day of the month following the month of first use. The filing rules for the IRS tax form 2290 apply whether you are paying the IRS form 2290 tax or reporting suspension of the tax on the form 2290. The following exmples demonstrate these rules: John uses a taxable vehicle on July 1. John must file the IRS form 2290 by August 31, for the period beginning July 1 through June 30 of the following year. John then purchased a new taxable vehicle on January 3 of the following year. The vehicle is required to be registered in his name (or the name associated with his EIN number for 2290 purposes) to take advantage of an IRS form 2290 transfer . The vehicle is first used in January, soon after purchase. John must file another form 2290 reporting the new vehicle by the last day of February, the following month of use, for the period that started the previous July 1 through June 30 of the following year (the year the truck was purchased and put on the road). Note: If any due date falls on a Saturday or sunday, or legal holiday, you can file the 2290 by the next business day. Extension of time to file the IRS Form 2290: Before the due date of the return, you may request an extensionof time to file your form 2290 by writing to the Department of the Treasury, Internal Revenue Service, Cincinnatil, OH 45999-0031.  In your letter, you must fully explain the cause of the delay for the filing of the 2290. Except for Taxpayers abroad, the extension to file the IRS tax form 2290 may be for no more than 6 months. An extension of time to file the IRS form 2290 does not extend the time to pay the form 2290 tax. If you want an extension of time to pay the 2290, you must request that separately.

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For over 25 years we have obtained ICC / MC Authorities, USDOT numbers, processed quarterly IFTA fuel taxes for owners, registered for New York Highway Use Taxes, New Mexico permits, Kentucky KYU numbers and Oregon registrations. We have also applied for Federal ID numbers and helped with the registration for Corporations and Limited Liability Companies. Great Lakes is a small family owned company that specializes in maintaining a professional and accurate approach to all our clients needs.  If you would like us to help, contact us and we will see what we can do for you.



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