The tax on the use of heavy highway vehicles, which is filed using IRS Form 2290, is a tax levied only against those vehicles that have a taxable gross weight of 55,000 pounds or more. In order for the Internal Revenue Service (IRS) to efficiently process this tax return, there is one piece of identification that is required for the taxpayer and may not be substituted with a Social Security Number.

The Required Taxpayer Identification: Employer Identification Number (EIN)

The type of identification that is to be included on Form 2290 but cannot be substituted with an SSN is called the Employer Identification Number (EIN).

The EIN is a unique nine-digit number assigned by the IRS to business entities operating in the United States for tax administration. Even if you are an owner-operator who does not have employees, you are considered a business entity for the purpose of the HVUT and must use an EIN.

• Business Classification: HVUT is a business excise tax and not an income tax on an individual. The EIN accurately reflects which commercial entity or owner-operator is responsible for the vehicle, even when the business happens to be a sole proprietorship.
• It is an absolute rule: any Form 2290 filed with an SSN instead of an EIN will be automatically rejected by the IRS processing system. A mismatch or the use of an incorrect identifier, such as an SSN, results in a rejection and significantly delays the issuance of the stamped Schedule 1.
• Proof of Payment: The Schedule 1 must be stamped to prove your payment, and it needs to reflect your applied-for EIN. This document is required by states' DMVs or similar jurisdictional agencies at the time of renewing vehicle registrations.

Key Information Needed for Form 2290 Compliance

While the EIN is the required taxpayer identification, there are other critical pieces of information that are needed for a successful HVUT e-file:

• Employer Identification Number (EIN): The ID required for taxpayer identification. If you do not have one, apply directly with the IRS - allow time for it to be activated in the e-file system.
• VIN : The 17-character unique identifier for every taxable vehicle.
• Taxable Gross Weight: Used in the calculation to determine proper tax liability.

Failure to provide or providing an incorrect EIN will completely delay the whole process of HVUT filing and may lead to penalties and interest for filing late.

Note: For more information, visit IRS website