Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2004 Page 3
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10When To File
Specific Instructions
Form 2290 must be filed for each month a taxable vehicle is
first used on public highways during the current period. The
Getting Started
current period begins July 1, 2004, and ends June 30, 2005.
Form 2290 must be filed by the last day of the month
To complete Form 2290, have the following information
following the month of first use (as shown in the chart
available:
below). The filing rules apply whether you are paying the tax
1. Your employer identification number (EIN). You must
or reporting suspension of the tax. The following examples
have an EIN to file Form 2290. You cannot use your social
demonstrate these rules.
security number.
Example. John uses a taxable vehicle on July 1, 2004.
2. The vehicle identification number of each vehicle.
John must file Form 2290 by August 31, 2004, for the period
3. The taxable gross weight of each vehicle to determine
beginning July 1, 2004, through June 30, 2005. To figure the
its category.
tax, John would use the amounts on Form 2290, page 2,
column (1).
Employer Identification Number (EIN)
Example, continued. John purchases a new taxable
If the EIN on the preaddressed Form 2290 is wrong or you
vehicle on January 3, 2005. The vehicle is required to be
did not receive a preaddressed Form 2290, enter the correct
registered in his name. The vehicle is first used in January.
number. If you do not have an EIN, you can receive your
John must file another Form 2290 reporting the new vehicle
EIN by internet and use it immediately to file a return or
by February 28, 2005, for the period beginning July 1, 2004,
make a payment. Go to the IRS website at
through June 30, 2005. To figure the tax, John would use
businesses/ and click on Employer ID Numbers under
related topics. You may also apply for an EIN by telephone
Table I on page 10.
by calling 1-800-829-4933, or you can fax or mail Form
SS-4, Application for Employer Identification Number,
IF, in this period, the
THEN, file Form 2290
and enter
to the IRS.
vehicle is first used
and make your
this date
during ...
payment by...
1
Form 2290,
Vehicle Identification Number (VIN)
line 1
The VIN of your vehicle can be obtained from the
July
August 31
200407
registration, title, or actual vehicle. The VIN is 19 characters
made up of numbers and letters. Be sure to use the VIN for
August
September 30
200408
the vehicle and not from the trailer.
September
October 31
200409
Taxable Gross Weight
October
November 30
200410
The taxable gross weight of a vehicle (other than a bus) is
November
December 31
200411
the total of:
December
January 31
200412
1. The actual unloaded weight of the vehicle fully
equipped for service,
January
February 28
200501
2. The actual unloaded weight of any trailers or
semitrailers fully equipped for service customarily used in
February
March 31
200502
combination with the vehicle, and
March
April 30
200503
3. The weight of the maximum load customarily carried
on the vehicle and on any trailers or semitrailers customarily
April
May 31
200504
used in combination with the vehicle.
May
June 30
200505
Actual unloaded weight of a vehicle is the empty (tare)
June
July 31
200506
weight of the vehicle.
1
File by this date regardless of when state registration for the vehicle is
A trailer or semitrailer is treated as customarily used in
due.
connection with a vehicle if the vehicle is equipped to tow
the trailer or semitrailer.
Note: If any due date falls on a Saturday, Sunday, or legal
Fully equipped for service includes the body (whether
holiday, file by the next business day.
or not designed for transporting cargo (such as a concrete
Extension of time to file. You may request an extension of
mixer)); all accessories; all equipment attached to or carried
on the vehicle for use in its operation or maintenance; and a
time to file your return by writing to the Internal Revenue
Service Center, Cincinnati, OH 45999-0031. In your letter,
full supply of fuel, oil, and water. The term does not include
you must fully explain the cause of the delay. Except for
the driver, any equipment (not including the body) mounted
taxpayers abroad, the extension may be for no more than 6
on, or attached to, the vehicle, for use in handling,
months. An extension of time to file does not extend the time
protecting, or preserving cargo, or any special equipment
to pay the tax. If you want an extension of time to pay, you
(such as an air compressor, crane, or specialized oilfield
must request that separately.
equipment).
Buses
Penalties and Interest
The taxable gross weight of a bus is its actual unloaded
The law provides penalties for failing to file returns or pay
weight fully equipped for service plus 150 pounds for each
taxes when due. There are also penalties for filing false or
seat provided for passengers and driver.
fraudulent returns. These penalties are in addition to the
Determining Taxable Gross Weight
interest charge on late payments. The penalty for filing a
return late or paying the tax late will not be imposed if you
The weight declared for registering a vehicle in a
can show reasonable cause for not filing (or paying) on time.
!
state may affect the taxable gross weight used to
If you file after the due date (including extensions), attach an
figure the tax.
explanation to the return to show reasonable cause.
CAUTION
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