Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2004

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Department of the Treasury
Instructions for Form 2290
Internal Revenue Service
(Rev. July 2004)
Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code.
Contents
Page
Form 2290-EZ Will No Longer Be Available
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
All filers will use Form 2290 to report.
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Enhanced Third Party Designee Authority
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Dual Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
The authority given to a designee has been expanded and is
now revocable. Designees will now be able to exchange
Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
information with the IRS concerning Form 2290. They may
Used Vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
also request and receive written tax information relating to
Canadian/Mexican Vehicles . . . . . . . . . . . . . . . . . . . . . 2
Form 2290, including copies of notices, correspondence,
Logging Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
and account transcripts. The designee may now be any
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
individual, corporation, firm, organization, or partnership.
See Third Party Designee on page 7.
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Purpose of Form
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Use Form 2290 to:
Employer Identification Number (EIN) . . . . . . . . . . . . . . 3
Figure and pay the tax due on highway motor vehicles
Vehicle Identification Number (VIN) . . . . . . . . . . . . . . . . 3
used during the period with a taxable gross weight of 55,000
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . 3
pounds or more.
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Figure and pay the tax due on a vehicle for which you
completed the suspension statement on another Form 2290
Part I. Figuring The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 4
if that vehicle later exceeded the mileage use limit during the
Line 2. Tax Computation . . . . . . . . . . . . . . . . . . . . . . . 4
period. See Suspended vehicles exceeding the mileage use
Line 3. Additional Tax From Increase in Taxable
limit on page 5.
Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Figure and pay the tax due if during the period the taxable
Line 5. Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
gross weight of a vehicle increases and the vehicle falls into
a new category. See the instructions for line 3 on page 4.
Record of Installment Payments . . . . . . . . . . . . . . . . . . . . 5
Claim suspension from the tax when a vehicle is expected
Part II. Statement in Support of Suspension . . . . . . . . . . . 5
to be used 5,000 miles or less (7,500 miles or less for
Line 8 through Line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 5
agricultural vehicles) during the period.
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Claim a credit for tax paid on vehicles that were destroyed
Suspended Vehicles Exceeding the Mileage Use
or stolen or used 5,000 miles or less (7,500 miles or less for
Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
agricultural vehicles).
Report acquisition of a used taxable vehicle for which the
Agricultural Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
tax has been suspended.
How To Pay The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
How To Make Your Payment . . . . . . . . . . . . . . . . . . . . 6
Use Schedule 1 (Form 2290):
To report all vehicles for which you are reporting tax
Paying in Installments . . . . . . . . . . . . . . . . . . . . . . . . . 6
(including an increase in taxable gross weight) and those
Form 2290, Schedule 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 7
that you are reporting suspension of the tax by category and
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
vehicle identification number (VIN).
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
As proof of payment to register your vehicle(s) in any
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
state. Use the Schedule 1 stamped and returned to you by
the IRS for this purpose.
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
How To Get Forms and Publications . . . . . . . . . . . . . . . . 8
Use Form 2290-V, Payment Voucher, to accompany your
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
check or money order. Form 2290-V is used to credit your
heavy highway vehicle use tax payment to your account.
Unresolved Tax Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Privacy Act and Paperwork Reduction Act Notice . . . . . . . 9
Who Must File
Partial-Period Tax Tables . . . . . . . . . . . . . . . . . . . . . . . 10
You must file Form 2290 and Schedule 1 for the July 1,
2004, through June 30, 2005, period if a taxable highway
Instructions
motor vehicle (defined on page 2) is registered, or required
to be registered, in your name under state, District of
What’s New
Columbia, Canadian, or Mexican law at the time of its first
use during the period and the vehicle has a taxable gross
weight of 55,000 pounds or more. See the examples under
Form 2290 Line Changes
When To File on page 3.
New line 4, total tax, has been added, which is the total of
line 2 and line 3. Lines 4-9 from last year are renumbered
You may be an individual, limited liability company (LLC),
5-10. Line 6 (line 5 last year) is now balance due instead of
corporation, partnership, or any other type of organization
tax as adjusted.
(including nonprofit, charitable, educational, etc.).
Cat. No. 27231L

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