Avoiding Problems
This section provides information on recordkeeping, scams and schemes among others.

Trucking Industry Publication

Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds).

Form 2290 Information

• How to Sign Up to Pay Federal Taxes Online (PDF)
• Enrolling and Making Payments Online Using EFTPS
• Form 2290 - Complete Online & Print (PDF)
• Form 2290 - Instructions (PDF)
• Form 2290 - Frequently Asked Questions for Indian Tribal Governments
• Forma 2290-SP (Español - PDF)
• Instrucciones para el Formulario 2290-SP (Español - PDF)

Notice 1374 (1-2008) Imported Heavy Vehicle Notice
The article you are importing may be subject to 12% Federal Excise Tax (Use Form 720).

Electronic Excise Tax Returns Are Here - Formerly Known as "ETEC" (Excise Tax e-File & Compliance) Programs - Forms 2290, 720 & 8849 Join the Ranks of e-file!
The variety of federal tax forms that can be electronically-filed continues to grow, as the IRS now offers e-filing to a new population of taxpayers in the transportation industry.

On August 8, 2007, the IRS processed its first-ever Electronic Excise tax return -- Form 2290, Heavy Highway Vehicle Use Tax Return. Later in the year, two additional Electronic Excise forms became available for e-file:

• Form 720, Quarterly Federal Excise Tax Return
• Form 8849, Claim for Refund of Excise Taxes

General Information for Businesses

Tax Information for All Small Businesses
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.

Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.