Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2008
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10Department of the Treasury
Instructions for Form 2290
Internal Revenue Service
(Rev. July 2008)
Heavy Highway Vehicle Use Tax Return
excise tax and reporting purposes. QSubs and eligible
Section references are to the Internal Revenue Code unless
single-owner disregarded entities must pay and report
otherwise noted.
excise taxes, register for excise tax activities, and claim any
Contents
Page
refunds, credits, and payments under the entity’s employer
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
identification number (EIN). These actions cannot take place
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
under the owner’s taxpayer identification number (TIN).
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Some QSubs and disregarded entities may already have an
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
EIN. However, if you are unsure, please call the IRS
Dual Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Business and Specialty Tax line at 1-800-829-4933. For
Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
more information on applying for an EIN, see Employer
Used Vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Identification Number (EIN) on page 4.
Logging Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Generally, QSubs and eligible single-owner disregarded
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
entities will continue to be treated as disregarded entities for
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
other federal tax purposes (other than employment taxes).
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
For more information on these new regulations, see
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Treasury Decision (T.D.) 9356. You can find T.D. 9356 on
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
page 675 of Internal Revenue Bulletin 2007-39 at
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Employer Identification Number (EIN) . . . . . . . . . . . . . . 4
Reminders
Vehicle Identification Number (VIN) . . . . . . . . . . . . . . . . 4
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . 4
Qualified blood collector vehicles. After June 30, 2007,
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
qualified blood collector vehicles used by qualified blood
Part I. Figuring The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 5
collector organizations are exempt from the highway vehicle
Line 2. Tax Computation . . . . . . . . . . . . . . . . . . . . . . . 5
use tax. See Qualified blood collector vehicle on page 2 for
Line 3. Additional Tax From Increase in Taxable
details. Also, the organization must be registered by the
Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
IRS. To apply for registration, see Form 637, Application for
Line 5. Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Registration (For Certain Excise Tax Activities). Qualified
Part II. Statement in Support of Suspension . . . . . . . . . . . 6
blood collector organizations are not required to file Form
Line 7 through Line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 6
2290 for qualified blood collector vehicles.
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Suspended Vehicles Exceeding the Mileage Use
General Instructions
Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Agricultural Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
How To Pay The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Purpose of Form
How To Make Your Payment . . . . . . . . . . . . . . . . . . . . 7
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . . . . . . . 7
Use Form 2290 to:
•
Consent to Disclosure of Tax Information . . . . . . . . . . . 7
Figure and pay the tax due on highway motor vehicles
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
used during the period with a taxable gross weight of 55,000
pounds or more.
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
•
Figure and pay the tax due on a vehicle for which you
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
completed the suspension statement on another Form 2290
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
if that vehicle later exceeded the mileage use limit during the
Privacy Act and Paperwork Reduction Act Notice . . . . . . . 9
period. See Suspended vehicles exceeding the mileage use
Partial-Period Tax Tables . . . . . . . . . . . . . . . . . . . . . . . 10
limit on page 6.
•
Figure and pay the tax due if, during the period, the
What’s New
taxable gross weight of a vehicle increases and the vehicle
falls into a new category. See the instructions for line 3 on
page 5.
Electronic filing. Electronic filing is required for each
•
return reporting 25 or more vehicles that the taxpayer files
Claim suspension from the tax when a vehicle is expected
during the tax period. However, all taxpayers are
to be used 5,000 miles or less (7,500 miles or less for
encouraged to file electronically. File Form 2290
agricultural vehicles) during the period.
•
electronically through any electronic return originator (ERO),
Claim a credit for tax paid on vehicles that were
transmitter, and/or intermediate service provider (ISP)
destroyed, stolen, sold, or used 5,000 miles or less (7,500
participating in the IRS e-file program for excise taxes. For
miles or less for agricultural vehicles).
•
more information on e-file, visit the IRS website at
Report acquisition of a used taxable vehicle for which the
tax has been suspended.
•
Figure and pay the tax due on a used taxable vehicle
Disregarded entities and qualified subchapter S
acquired and used during the period. See Used vehicle on
subsidiaries. After December 31, 2007, qualified
page 2.
subchapter S subsidiaries (QSubs) and eligible single-owner
disregarded entities are treated as separate entities for
Cat. No. 27231L
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