County Clerk Offers Reminders for Proper Registration of Heavy Motor Vehicles

The DeKalb County Clerk’s Office urges owners of heavy freight motor vehicles to make sure you meet all the state’s registration requirements.
Federal and state laws require registrants to possess a “Heavy Vehicle Use Tax” stamp or a “Tax Suspended” stamp for weighted vehicles of 55,000 pounds or more, provide proof of payment as a condition to register the vehicle in Tennessee, and file Internal Revenue Service Form 2290, Schedule 1, whether or not the vehicle is being used for the purposes of commercial, farm, logging, etc.
IRS Form 2290, Schedule 1 is used to report and pay the tax due. Owners who expect to drive vehicles 5,000 miles or less (7,500 miles or less for an agricultural vehicle) during the tax period can have their tax suspended. The suspension of the Heavy Highway Vehicle Use Tax does not relieve the registrant of paying any state registration fees associated with the vehicle and a “Tax Suspended” stamp is required along with the filing of IRS Form 2290, Schedule 1.
“During a recent state County Clerks’ Meeting, Department of Revenue officials disclosed discrepancies in that some counties were not renewing vehicles with the required IRS Form 2290, Schedule 1 as required and established under federal law,” said County Clerk James L. (Jimmy) Poss.
“If the registrant declares that his or her vehicle is driven less than 5,000 or 7,500 miles for an agricultural vehicle, a HVUT stamp is not required, but the registrant must file the IRS Form 2290 and the vehicle must be listed as “Tax Suspended” under Schedule 1. The form must be legibly verified by stamp and date from the IRS. Owners of “Tax Suspended” vehicles must also keep up to date mileage and log books for their travel,” Poss continued.
As a public courtesy, County Clerk Poss said his office is happy to assist those who need help in filing IRS Form 2290, Schedule 1.
“After numerous reports of difficulty in registrants obtaining Federal Employer Identification Numbers (FEIN) and completing documentation required to obtain a 2290 Schedule 1 Form allowing individuals to review their HVUT, I have established online access to request and receive this information for them. Once an FEIN is obtained there is a 10 day waiting period. I am then eligible to complete the information required by the federal government to obtain a 2290 Schedule 1 before renewing weighted plates for commercial or agricultural vehicles over 55,000 pounds,” Poss explained.
If you need assistance, Poss urges you to contact him.
“Due to the variety and number of transactions performed in our office daily, individuals wishing to obtain assistance with HVUTs, filing for FEIN numbers, business tax returns or sales and use tax issues are asked to please contact the office to schedule an appointment with me. Across the state these responsibilities are up to the individuals to complete themselves. However, I encourage anyone needing help to give me a call for a time to assist with either of these issues,” County Clerk Poss concluded.