Backlog at the IRS may delay proof of 2290 payments

August 31, 2020

Land Line Staff


Along with so many other things affected by the COVID-19 pandemic, truckers who are needing proof of their annual Form 2290 payment are going to be waiting a while.

The Internal Revenue Service sent a notice to states regarding the enforcement of Form 2290 payments.

“Due to the current health crisis, taxpayers who filed a paper Form 2290 to report and pay the highway use tax for the taxable period July 1, 2020, through June 30, 2021, can expect a significant delay in receiving their IRS-stamped Form 2290 Schedule 1 receipt,” the notice stated.

Form 2290 payments for the July 1, 2020, to June 30, 2021, period were due Aug. 31. However, owner-operators and fleets who paid by check won’t be getting their Schedule 1 proof of payment anytime soon. The notice to the states did not estimate a timeline for the proof of payments to be processed and delivered.

However, there are ways to prove to law enforcement that the Form 2290 obligation has been paid, according to the notice.

“A photocopy of the Form 2290 (with the Schedule 1 attached) that was filed with the IRS for the vehicle being registered, along with sufficient documentation that the taxpayer paid the tax due at the time the Form 2290 was filed,” the notice stated. “For example, this documentation may consist of (i) if a taxpayer has paid by paper check, a photocopy of both sides of a canceled check; (ii) if a taxpayer has paid using the Electronic Federal Tax Payment System, a copy of the acknowledgment of payment; or (iii) if the taxpayer has paid using an Electronic Funds Withdrawal, a copy of the taxpayer’s monthly bank statement indicating ‘IRS USA Tax Payment,’ ‘IRS USA Tax Pymt,’ or similar language.”

For truckers needing to renew the registration of a vehicle during July, August and September, they are allowed to use this past year’s Schedule 1 proof of Form 2290 payment, according to the notice. New vehicle registrations will be required to present the bill or sale indicating it was purchased or ownership was transferred during the preceding 60 days before the state receives the application for registration of the vehicle.