What is an EIN?

An EIN, or Employer Identification Number, is a nine-digit number that IRS assigns in the following format: XX-XXXXXXX. The IRS uses the number to identify taxpayers that are required to file various business tax returns. EINs are used by employers, sole proprietors, corporations, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities. Use your EIN on all of the items that you send to the IRS and the Social Security Administration (SSA). An EIN is for use in connection with your business activities only. Do not use your EIN in place of your social security number (SSN).

What to do if you lose or misplace your EIN

If you previously applied for and received an EIN for your business, but have since misplaced it, try any or all of the following actions to locate the number:

• Find the computer-generated notice that was issued by the IRS when you applied for your EIN. This notice is issued as a confirmation of your application for, and receipt of an EIN.
• If you used your EIN to open a bank account, or apply for any type of state or local license, you should contact the bank or agency to secure your EIN.
• Find a previously filed tax return for your existing entity (if you have filed a return) for which you have your lost or misplaced EIN.  Your previously filed return should be notated with your EIN.
• Ask the IRS to search for your EIN by calling the Business & Specialty Tax Line at (800) 829-4933. The hours of operation are 7:00 a.m. - 7:00 p.m. local time, Monday through Friday. An assistor will ask you for identifying information and provide the number to you over the telephone, as long as you are a person who is  authorized to receive it. Examples of an authorized person include, but are not limited to, a sole proprietor, a partner in a partnership, a corporate officer, a trustee of a trust, or an executor of an estate.

How to Cancel EIN or Close Account

The IRS cannot cancel your EIN. Once an EIN has been assigned to a business entity, it becomes the permanent Federal taxpayer identification number for that entity. Regardless of whether the EIN is ever used to file Federal tax returns, the EIN is never reused or reassigned to another business entity. The EIN will still belong to the business entity and can be used at a later date, should the need arise.

If you receive an EIN but later determine you do not need the number (the new business never started up, for example), the IRS can close your business account.

To close your business account, send a letter that includes the complete legal name of the entity, the EIN, the business address and the reason you wish to close your account. Include a copy of the EIN Assignment Notice that was issued when your EIN was assigned, if you have it and send to:

Internal Revenue Service

Cincinnati, Ohio 45999

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ATTN Commercial Drivers

As of May 21, 2014 all new USDOT physicals for commercial drivers must be performed by Certified Medical Examiners. The FMCSA physical examination is required to help ensure that a person is medically qualified to safely operate a Commercial Motor Vehicle (CMV). In the interest of public safety, CMV drivers are held to higher physical, mental and emotional standards than passenger car drivers.These physicals are required at least every two years to obtain a valid medical certificate, maintain their CDL and legally operate a commercial motor vehicle. Carriers who have a current medical certificate, are not required to obtain a physical through a certified medical examiner until the expiration shown on their current medical card.

FMCSA developed the National Registry of Certified Medical Examiners program as part of the agency’s commitment to enhancing the medical oversight of interstate drivers, and preventing commercial vehicle-related crashes, injuries, and fatalities. Currently there are approximately 22,000 listed on the National Registry with another 27,000 that have begun the certification process. To learn more, visit http://nationalregistry.fmcsa.dot.gov.

To find out more information see the full news release from the US Department of Transportation’s Federal Motor Carrier Safety Administration.

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Are you Ready for Roadcheck 2014?

From June 3, 2014 - June 5, 2014, an estimated 10,000 CVSA-certified local, state, provincial and federal inspectors will perform truck and bus inspections at over 2,000 locations across the US, Canada and Mexico during Roadcheck 2014. The main purpose of Roadcheck is to increase compliance with safety regulations and traffic laws to reduce crashes and save lives. During Roadcheck, three times as many inspections are conducted per day than on a normal day.

So what can drivers expect for Roadcheck 2014? The focus for Roadcheck 2014 is on hazardous materials (HM) inspections and HM safety compliance, but all other types of vehicles and cargo are also subject to inspections.

Inspections include a full visible vehicle inspection, including the vehicle’s underside.  Driver credentials, including log books, supporting documents, CDL, Bills of lading, medical cards, IFTA, IRP among other required documents may also be inspected.

For more information regarding Roadcheck 2014 see the Commercial Vehicle Safety Alliance’s May 14th webinar.

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Hazmat Carrier Registration Filing Period Open

If you are a person that offers for transportation or transports in commerce a shipment containing hazardous materials, including hazardous wastes, you are required to to file a registration statement with the U.S. Department of Transportation and to pay an annual registration fee. This program is administered by the Pipeline and Hazardous Materials Safety Administration (PHMSA).  The registration period runs from July 1 through June 30 of the following year.

Penalties For Failure To Register: The requirement to register is based on the federal hazmat law. The enforcement of this requirement is conducted cooperatively by federal, state, and local agencies. Federal, state, or local officials may impose penalties for failing to register or failing to meet the recordkeeping requirements.

Copies of the registration statement and the certificate of registration must be kept for three years at your principal place of business and must be available for inspection. Motor carriers and vessel operators must also have on board a copy of the current certificate of registration, or another document bearing the current year’s registration number identified as the “U.S. DOT Hazmat Reg. No.” Every truck or truck tractor or vessel you use for the transportation of a hazardous material that meets the registration criteria must have this proof of registration on board.

The Hazardous Material Registration Statement is due no later than June 30, 2014. You can apply online, by mail or contact Truck Services of North America.  As a premier processing agency, TSNAmerica can file your HazMat Renewal for you.

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Be Prepared For An IFTA Audit

Base jurisdictions are required to audit 3% of the IFTA accounts that are required to report per year, excluding new accounts.  You can prepare yourself by keeping accurate records.

Supporting Documents Required:

1. Completed copy of a driver trip record or trip sheet from one of the 12 most  recent quarters.

• Date of the trip (starting and ending)

• Trip origin and destination
• Route of travel and/or beginning and ending odometer or hubometer reading of the trip
• Total trip miles or kilometers
• Miles/kilometers by jurisdiction
• Unit number or vehicle identification number
• Vehicle fleet number
• Registrant's name
• Trailer number
• Driver’s signature and/or name
• Fuel Purchases

1. Copy of an actual Over-the-Road fuel receipt.
2. Completed copy of a bulk fuel withdrawal log, if applicable.
3. Copy of monthly or quarterly summary, if applicable.
4. Detailed equipment list including the make, model, and gross weight for IFTA qualified units.

Your Distance Records should include taxable and non-taxable fuel use, distance traveled for each, and distance traveled in each jurisdiction.

Fuel Records should include date of receipt, name and address where fuel was purchased, number of gallons purchased, and fuel type.  Separate records must be kept for each fuel type and bulk fuel purchases.  If you operated under a trip permit, keep a copy of that permit and do not record those fuel purchases on your IFTA report.

You want to be sure that your reports are accurate and legible, including your fuel receipt copies.  All information needs to be complete with no gaps between mileage. Incomplete, inconsistent or illegible records may require you to produce secondary documents.

You are required to keep your records for 4 years from the return due date or filing date, whichever is later, plus any time period included as a result of waivers or jeopardy assessments.

If a licensee fails to provide the required records for audit, the 4 year retention requirement is extended until the required records are provided.

At Truck Services of North America, we prepare and file your quarterly returns for you. TSNA takes the paperwork out of your way.  Check out all our services at TSNAmerica.com and fill out the Service Request Form, email us at support@TSNAmerica.com or call 803.386.0320.

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New York IRP extension

The following was posted to the International Registration Plan website:

Friday, March 28, 2014  

Please be advised that the State of New York has issued a one month extension of IRP registrations, which expire March 31, 2014.

Please see the memo for more information.

If you have any questions or concerns, please contact the International Registration Bureau at (518) 473-5834.

Need help with your renewal?  Give Truck Services of North America a call and we can assist you! For more information about IRP or any of our other services, contact us at TSNAmerica.com, email support@TSNAmerica.com or call 803.386.0320.

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1st Quarter Filing Period Now Open!

1st Quarter Filing Period for IFTA (International Fuel Tax Agreement), KYU (Kentucky Use Tax), New Mexico Weight Distance Tax, and NY HUT (New York Highway Use Tax) is now open. The deadline for 1st quarter filing is April 30, 2014 and we encourage you not to wait until the last minute to file.

If you first placed your vehicle on the road anytime during the month of March, you must file your Form 2290 by April 30, 2014. If a vehicle was used during any part of a month, the tax will be calculated for that month as a whole. For example, if a vehicle was used on December 20th, it will be taxed as though it was used the entire month. The tax will be prorated based on the number of months the vehicle will have been used during the tax year. So vehicles that were placed in service during the month of December will need to file HVUT using the Form 2290 by April 30th, and the tax will be based on 4 months, instead of the full year.

As a premier processing agency, Truck Services of North America can assist with your your IFTA, NY HUT, KYU, and New Mexico Taxes as well as filing your Form 2290 over the phone.  We can help you obtain the necessary credentials and file your quarterly taxes for you. TSNA takes the paperwork out of your way.

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IFTA Filing Services

The filing period for 1st Quarter IFTA opens April 1, 2014. Truck Services of North America can prepare and file for your.  We have packages to suit your needs, from the very basic to the complete.

We have the following IFTA Packages:

• IFTA Basic: $75 Quarterly + State Fees
  

  • Send us total miles and fuel purchased per state at the end of the quarter and we file for you.

• IFTA Premium: $95 Quarterly + State Fees (additional vehicle fees will apply)
  

  • Send us copies of trip sheets & fuel receipts and we calculate and file for you. Does NOT include auditing. We report the information exactly as we receive and no questions asked. Send on monthly basis and save $15 per quarter! (Info due no later than the 15th of the following month to qualify for the discount!)

• IFTA Complete: $150 Quarterly + State Fees (additional vehicle fees will apply)
  

  • Send us copies of trip sheets & fuel receipts, we calculate AND audit the information. Auditing includes checking state adjacency, missing miles & fuel reported. Information MUST be submitted on a monthly basis. (Price reflects monthly discount. Information due no later than the 15th of the following month, if received after the 15th late fees may be incurred.)

These packages are for IFTA Services only, any state use tax filings are additional. If you would like to use our IFTA Filing Service, simply choose your package and let us know and we’ll take the paperwork out of your way!

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IRP Renewals

What is IRP?

IRP is the International Registration Plan that is an agreement for the registration of commercial motor vehicles involved in interjurisdictional travel throughout the 48 contiguous United States and 10 provinces in Canada.

Benefits of IRP?

IRP facilitates the collection and distribution of registration fees you pay between member jurisdictions while reducing the requirement of multiple license plates, cab cards or registration trip permits The fees are based on percentage of total distance the registered fleet of vehicles operated in each jurisdiction.

What are the IRP fees used for?

The fees are used to support highway infrastructure and safety related programs providing safer, more efficient highways.

IRP Renewals

The IRP renewal period and process varies from state to state.  Contact your base jurisdiction to determine when your IRP expires and what the process is in order to get it renewed. For more information on IRP, check out www.irponline.org, your base jurisdiction or TSNAmerica to handle your renewal for you.  

Jurisdiction Responsibilities

• Register apportioned vehicles
• Calculate, collect and distribute fees
• Audit carriers
• Provide required information to carriers
• Enforce requirements

Registrant Responsibilities

• Applying for IRP registration
• Provide proper documentation
• Pay IRP registration fees
• Display registration credentials
• Maintain accurate distance records
• Make records available for review

Importance of maintaining accurate records

Clear and accurate record keeping is critical to the fair assessment and distribution of IRP registration fees. Records must be maintained for 3 years after the close of the registration period. If requested for an audit, they must be made available.  

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The Dos & Don’ts of a DOT Safety Audit by Jason Engkjer

Our featured contributor for Issue 2 of our quarterly Newsletter, Trucking Info Hub, is attorney Jason Engkjer, of Kalina, Wills, Gisvold & Clark, PLLP in Minneapolis, MN.  As a general practice firm, they offer services in Transportation Law, Employment Law, Corporate, Business & Tax Matters among other areas.

In the article below, Jason shares his expertise on DOT safety audits.

A U.S. Department of Transportation (DOT) audit can be stressful for a motor carrier. The key to navigating an audit is to understand the dos and don’ts before, during and after the audit. Here are a few suggestions to help the motor carrier through the audit process.

DO implement a written set of recordkeeping protocols before an audit ever occurs. Written protocols can prove helpful for a number of reasons. First, written protocols help ensure compliance with federal recordkeeping laws. Second, written protocols provide your safety and recordkeeping managers with a quick reference guide in the case of a question. Finally, showing a DOT inspector a set of written protocols can help mitigate a violation the inspector may discover during the course of the investigation. Thorough and accurate recordkeeping will lead to a successful audit.

DO NOT, after receiving notice of an audit, attempt to re-write or falsify records. Obviously the wrong thing to do, but carriers attempt to re-write, and even falsify, records after receiving an audit notice. Never attempt to falsely revise or re-write records before an audit. Falsified records carry a hefty price that can include substantial financial penalties, criminal prosecution, and a downgrade in the carrier’s safety rating. Consult with an attorney before you revise anything.

DO control the audit environment. Inspectors may attempt to conduct a “surprise” audit. Scheduling is a relatively murky issue, but try to reschedule the inspection to a later convenient time for you and the inspector. Request the list of records the inspector wants to review well before the audit. Have those records ready the day of the audit, and be prepared to locate additional documents during the audit. On the day of the audit, provide the inspector with a separate room to review documents. Do not allow the inspector to wander around the terminal unescorted or randomly interview employees. If the inspector asks to interview someone, schedule the interview for a later time. Assign a staff member to sit with the inspector during the audit to observe and obtain documents. The staff member should not talk substantively with the inspector without a supervisor or counsel present. Most importantly, be polite and cooperative. If you feel the inspector is overstepping bounds, contact your attorney.

DO NOT sign anything before consulting with an attorney. An inspector’s job is to enforce motor carrier laws and regulations. However, inspectors may pressure carriers into signing documents during or immediately after an audit. The form may look fairly benign. Other times, the inspector may ask the motor carrier to acknowledge violations to support a later Notice of Claim (NOC). Do not succumb to the pressure or sign any document without consulting your attorney first. If you do receive a NOC, contact your attorney immediately to discuss the violation(s), the penalties, and your options to contest the NOC or negotiate a settlement.

Navigating a US DOT audit can be a daunting task. Following a few simple rules will not only help lead to a successful audit, but keep the roads safe for all.

Truck Services of North America thanks Jason for his time and expertise on this subject.  If you have any questions regarding audits or any other transportation law related matters, please contact Jason Engkjer at (763) 259-3458 or engkjer@kwgc-law.com.

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How To Avoid IFTA Penalties

IFTA is the International Fuel Tax Agreement between the 48 contiguous States and 10 Canadian Provinces, where the member jurisdictions act cooperatively to administer and collect motor fuel use taxes.

Under IFTA, you are required to file Quarterly Fuel Tax Returns, if you hold an IFTA license, regardless if you operated or not.  If you did not operate and no fuel was used, you would submit a “zero” report. IFTA Returns are due on the last day of the month following the end of each calendar quarter. 1st Quarter IFTA Returns are due April 30, 2014.

What can you do to avoid penalty for late filing?

1. Prepare Now - Don’t wait until the last minute to try to get your records together for the entire quarter.  Keep track of your miles and fuel as you go.  This saves you a lot of time (and stress) in the end.
2. Know the rules - By holding a valid IFTA license, it is your responsibility to be aware of the rules and to abide by them. If you do not know, find out what they are.
3. Keep proper records - this will help you should you ever have to go through an IFTA audit.
4. File on time - tax reports must be postmarked no later than midnight on the date indicated. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day will be considered as filed timely.

At Truck Services of North America, we make it even simpler by preparing and filing your quarterly returns for you.

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