Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return

Mail your 2nd, 3rd, or 4th installment payment to the

are responsible for any penalties or interest if the return is

Internal Revenue Service, Cincinnati, OH 45999-0031.

filed late or lost by the DMV.

If you pay in installments and later sell the vehicle,

you are still liable for the full tax and must pay any

Third Party Designee

remaining installments.

CAUTION

If you want to allow an employee of your business, a return

Late payments. If you pay an installment late, the whole

preparer, or other third party to discuss your Form 2290 with

amount of the unpaid tax becomes due and is payable upon

the IRS, check the “Yes” box in the Third Party Designee

notice and demand from the IRS.

section of Form 2290. Also, enter the designee’s name,

phone number, and any five digits that person chooses as

his or her personal identification number (PIN). The

Form 2290, Schedule 1

authorization applies only to the tax return on which it

Complete both copies of Schedule 1 and file them with your

appears.

return. Your return may be rejected if Schedule 1 is not

By checking the “Yes” box, you are authorizing the IRS to

attached to Form 2290. A copy of Schedule 1 will be

call the designee to answer any questions relating to the

stamped and returned to you.

information reported on Form 2290. You are also authorizing

Note. If you want a copy of a prior-period Schedule 1

the designee to:

•

returned to you, you must send a written request to the

Exchange information concerning Form 2290 with the IRS

Internal Revenue Service Center, Cincinnati, OH

and

•

45999-0031.

Request and receive written tax return information relating

to Form 2290, including copies of notices, correspondence,

Name and address. The first time you file, enter your name

and account transcripts.

and address on Schedule 1 exactly as shown on

Form 2290. See Name and Address on page 4.

You are not authorizing the designee to bind you to

Part I. Enter by category the VIN of each vehicle for which

anything (including additional tax liability) or otherwise

you are reporting tax. If you need more space, attach

represent you before the IRS. If you want to expand the

separate lists. Be sure to write your name and EIN on each

designee’s authority, see Pub. 947, Practice Before the IRS

list you attach.

and Power of Attorney.

Part II. Enter the VIN of each vehicle for which you are

The authorization will automatically expire one year from

claiming suspension from the tax. If you need more space,

the due date (without regard to extensions) for filing your

attach separate lists. Be sure to write your name and EIN on

Form 2290. If you or your designee wants to revoke this

each list you attach.

authorization, send a written statement of revocation to the

Note. Instead of completing Parts I and II, you may attach a

Internal Revenue Service Center, Cincinnati, OH 45999.

statement to Schedule 1 that lists the VINs by category. You

See Pub. 947 for more information.

must attach two copies of the statement. Be sure to write

Signature

your name and EIN on each statement you attach.

Part III. Complete as follows:

Sign the return. Returns filed without a signature will be sent

•

Enter on line a, the total number of taxable vehicles that

back to you for signing. An unsigned return is not

you reported on Form 2290, page 2, column (3),

considered filed.

categories A-V.

•

Enter on line b, the total number of taxable vehicles that

Where To File

you reported on Form 2290, page 2, column (3),

Mail Form 2290 to:

category W.

Proof of payment for state registration. Generally, states

will require verification of payment of the tax for any taxable

Form 2290 with full payment

Internal Revenue Service

vehicle before they will register the vehicle.

(or 1st installment

P.O. Box 105421

payment only)

Atlanta, GA 30348-5421

Use the stamped copy of Schedule 1 as proof of payment

when:

•

Registering vehicles with the state or

Form 2290 without payment due

•

Entering a Canadian or Mexican vehicle into the United

or using EFTPS for payment or

Internal Revenue Service

States.

2nd-4th installment payments

Cincinnati, OH 45999-0031

If you do not have the stamped copy, you may use a

photocopy of Form 2290, Schedule 1, and both sides of your

Private Delivery Services

canceled check as proof of payment.

You can use certain private delivery services designated by

No proof of payment is required for a newly

the IRS to meet the “timely mailing as timely filing/paying”

purchased vehicle, if you present to the state a copy of the

rule for tax returns and payments. The most recent list of

bill of sale showing that the vehicle was purchased within

designated private delivery services was published by the

the last 60 days. However, you must file a return and pay

IRS in September 2002. This list includes only the following:

any tax due. See When To File on page 3.

•

Airborne Express (Airborne): Overnight Air Express

A limited number of states have agreed to participate in

Service, Next Afternoon Service, and Second Day Service.

•

an alternate proof of payment program with the IRS. In

DHL Worldwide Express (DHL): DHL “Same Day” Service

those states, the Department of Motor Vehicles (DMV) may

and DHL USA Overnight.

•

forward your return to the IRS if certain requirements are

Federal Express (FedEx): FedEx Priority Overnight,

met. If you give your Form 2290 (with voucher and payment)

FedEx Standard Overnight, FedEx 2Day, FedEx

to your DMV to be forwarded to the IRS, no further proof of

International Priority, and FedEx International First.

•

payment is needed to register your vehicle. Contact your

United Parcel Service (UPS): UPS Next Day Air, UPS

local DMV to see if your state participates in this program.

Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air

If you give the DMV your Form 2290 to forward, your

A.M., UPS Worldwide Express Plus, and UPS Worldwide

return is not considered filed until the IRS receives it. You

Express.

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Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2004 Page 7

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