The North Dakota Department of Transportation (NDDOT) would like to encourage owners of heavy trucks to use an online IRS Form 2290 to avoid penalties for late filing. The NDDOT was recently informed by the Internal Revenue Service (IRS) that the timeline for processing of these forms has increased and could cause issues with meeting the filing deadline.
This notice pertains to motor vehicle owners, operators and carriers of heavy vehicles registered at 55,000 lbs. or more per 23 USC 141(C) that prior to issuing or renewing vehicle registration, may experience significant delays in the processing of the mailed in Form 2290. This form is for the Heavy Vehicle Use Tax for the period of July 1, 2020 through June 30, 2021.
In order to prevent delays in your ability to renew your vehicle that expires in December, you can file your Form 2290 online with the IRS at https://www.irs.gov/e-file-providers/e-file-form-2290. Filing online results in nearly instant issuance of your IRS-stamped Schedule 1 Form 2290.
IRS service centers in Bismarck, Fargo, Minot and Grand Forks may have appointments available to assist with Form 2290 filing. Appointment availability can be checked by calling 1-844-545-5640.
If you have already submitted your Form 2290 renewal and payment to the IRS by mail but have not received your IRS-stamped Form 2290, you can use the following documentation to process your renewal:
- A photocopy of the Form 2290 Schedule 1 filed with IRS along with a photocopy of both sides of the cancelled check submitted.
- A photocopy of the Form 2290 Schedule 1 filed with IRS along with a copy of the acknowledgement of payment from the Electronic Federal Tax Payment System.
- A photocopy of the Form 2290 Schedule 1 filed with IRS along with a copy of the bank statement containing “IRS USA Tax Payment,” “IRS USA Tax Pymt,” or similar language.
Taxpayers are responsible for any penalties or interest if the return is filed late.