Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return

State registration by specific gross weight. If the vehicle

Column 2 — Partial-period tax. If the vehicle is first used

is registered in any state that requires a declaration of gross

after July, the tax is based on the number of months

weight in a specific amount, including proportional or

remaining in the period. See page 10, Table I, for the

prorated registration or payment of any other fees or taxes,

partial-period tax table. Enter the tax in column 2(a) for the

then the vehicle’s taxable gross weight must be no less than

applicable category.

the highest gross weight declared for the vehicle in any

Reduced rate vehicles. For logging and Canadian/

state. If the vehicle is a tractor-trailer or truck-trailer

Mexican vehicles, see page 10, Table II, for the

combination, the taxable gross weight must be no less than

partial-period tax table. Enter the tax in column 2(b) for the

the highest combined gross weight declared.

applicable category.

State registration by gross weight category. If the

vehicle is registered in any state that requires vehicles to be

Column 3 — Number of vehicles. Enter the number of

registered on the basis of gross weight, and the vehicle is

vehicles for categories A-V in the applicable column. Add

not registered in any state that requires a declaration of

the number of vehicles in columns (3a) and (3b), categories

specific gross weight, then the vehicle’s taxable gross

A-V, and enter the combined number on the total line in

weight must fall within the highest gross weight category for

column 3. For category W, enter the number of suspended

which the vehicle is registered in that state.

vehicles in the applicable column.

State registration by actual unloaded weight. If the

Column 4 — Amount of tax. Multiply the applicable tax

vehicle is registered only in a state or states that base

amount times the number of vehicles. Add all amounts in a

registration on actual unloaded weight, then the taxable

category and enter the result in column 4. Then, add the tax

gross weight is the total of the three items listed under

amounts in column 4 for categories A-V, and enter the total

Taxable Gross Weight on page 3.

tax amount.

Special permits. In determining a vehicle’s taxable gross

weight, do not consider weights declared to obtain special

Line 3. Additional Tax From Increase in

temporary travel permits. These are permits that allow a

Taxable Gross Weight

vehicle to operate:

Complete line 3 only if the taxable gross weight of a vehicle

1. In a state in which it is not registered,

increases during the period and the vehicle falls in a new

2. At more than a state’s maximum weight limit, or

category. For instance, an increase in maximum load

3. At more than the weight at which it is registered in the

customarily carried may change the taxable gross weight.

state.

Report the additional tax for the remainder of the period

However, special temporary travel permits do not include

on Form 2290, line 3. At the top of Form 2290, write the

permits that are issued for your vehicle if the total amount of

word ‘‘Amended’’ and the month the taxable gross weight

time covered by those permits is more than 60 days or (if

increased. File Form 2290 and Schedule 1 by the last day of

issued on a monthly basis) more than 2 months during a

the month following the month in which the taxable gross

taxable year.

weight increased.

Name and Address

Figure the additional tax using the following worksheet.

Attach a copy of the worksheet for each vehicle.

The first time you file Form 2290, enter your name and

address. Include the suite, room, or other unit number after

1. Enter the month the taxable gross weight increased.

the street address. Each period after that, the IRS will mail

Enter the month here and on Form 2290, line 1 . . . . .

you a Package 2290 with your information preprinted on the

2. From Form 2290, page 2, determine the new taxable

form. If you receive a preprinted form, check your

gross weight category. Next, go to the Partial-Period

information. Make any corrections on the form. If your

Tax Tables on page 10. Find the month entered on

address has changed, check the Address change box.

line 1 above. Read down the column to the new

category; this is the new tax. Enter the amount here . . $

P.O. box. If the Post Office does not deliver mail to the

3. On page 10, find the tax under that month for the

street address and you have a P.O. box, show the box

previous category reported. Enter the amount here . . . $

number instead of the street address.

4. Additional tax. Subtract line 3 from line 2. Enter the

Canadian or Mexican address. If your address is in

additional tax here and on Form 2290, line 3 . . . . . . . $

Canada or Mexico, enter the information in the following

order: city, province or state, and country. Follow the

If the increase in taxable gross weight occurs in July

country’s practice for entering the postal code. Do not

after you have filed your return, use the amounts on

abbreviate the country name.

Form 2290, page 2, for the new category instead of

CAUTION

Final return. If you no longer have vehicles to report on, file

the partial-period tax tables.

a final return. Check the Final return box on Form 2290, sign

the return, and mail it to the IRS. The IRS will stop mailing

Line 5. Credits

Form 2290 to you.

Complete line 5 only if you are claiming a credit for tax paid

on a vehicle that was either:

Part I. Figuring the Tax

•

Destroyed or stolen before June 1 and not used during

the remainder of the period or

•

Line 2. Tax Computation

Used during the prior period 5,000 miles or less (7,500

To figure the tax on line 2, complete the Tax Computation

miles or less for agricultural vehicles).

on Form 2290, page 2.

The amount claimed on line 5 cannot exceed the tax

Column 1 — Annual tax. Use the tax amounts listed in

reported on line 4. Any excess credit must be claimed as a

column 1(a) for a vehicle used during July.

refund using Form 8849, Claim for Refund of Excise Taxes,

Use the tax amounts listed in column 1(b) for logging and

and Schedule 6, Other Claims. Also use Schedule 6 to

Canadian/Mexican vehicles. For more information on these

make a claim for an overpayment due to a mistake in tax

vehicles, see page 2.

liability previously reported on Form 2290.

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Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2004 Page 4

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