Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2010
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10Department of the Treasury
Instructions for Form 2290
Internal Revenue Service
(Rev. July 2010)
Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code unless
electronically through any electronic return originator (ERO),
transmitter, and/or intermediate service provider (ISP)
otherwise noted.
participating in the IRS e-file program for excise taxes. For
Contents
Page
more information on e-file, visit the IRS website at
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Dual Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
General Instructions
Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Used Vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Purpose of Form
Logging Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Use Form 2290 to:
•
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Figure and pay the tax due on highway motor vehicles
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
used during the period with a taxable gross weight of 55,000
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
pounds or more.
•
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Figure and pay the tax due on a vehicle for which you
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
completed the suspension statement on another Form 2290
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
if that vehicle later exceeded the mileage use limit during the
period. See Suspended vehicles exceeding the mileage use
Employer Identification Number (EIN) . . . . . . . . . . . . . . 4
limit on page 6.
Vehicle Identification Number (VIN) . . . . . . . . . . . . . . . . 4
•
Figure and pay the tax due if, during the period, the
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . 4
taxable gross weight of a vehicle increases and the vehicle
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
falls into a new category. See the instructions for line 3 on
Part I. Figuring The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 5
page 5.
Line 2. Tax Computation . . . . . . . . . . . . . . . . . . . . . . . 5
•
Claim suspension from the tax when a vehicle is expected
Line 3. Additional Tax From Increase in Taxable
to be used 5,000 miles or less (7,500 miles or less for
Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
agricultural vehicles) during the period.
Line 5. Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
•
Claim a credit for tax paid on vehicles that were
Part II. Statement in Support of Suspension . . . . . . . . . . . 6
destroyed, stolen, sold, or used 5,000 miles or less (7,500
Line 7 through Line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 6
miles or less for agricultural vehicles).
•
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Report acquisition of a used taxable vehicle for which the
Suspended Vehicles Exceeding the Mileage Use
tax has been suspended.
•
Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Figure and pay the tax due on a used taxable vehicle
Agricultural Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
acquired and used during the period. See Used vehicle on
How To Pay The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
page 2.
How To Make Your Payment . . . . . . . . . . . . . . . . . . . . 7
Use Schedule 1 (Form 2290):
•
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . . . . . . . 7
To report all vehicles for which you are reporting tax
Consent to Disclosure of Tax Information . . . . . . . . . . . 7
(including an increase in taxable gross weight) and those
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
that you are reporting suspension of the tax by category and
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
vehicle identification number (VIN).
•
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
As proof of payment to register your vehicle(s) (unless
specifically exempted) in any state. Use the Schedule 1
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
stamped and returned to you by the IRS for this purpose.
Privacy Act and Paperwork Reduction Act Notice . . . . . . . 9
Partial-Period Tax Tables . . . . . . . . . . . . . . . . . . . . . . . 10
Use Form 2290-V, Payment Voucher, to accompany your
check or money order. Form 2290-V is used to credit your
heavy highway vehicle use tax payment to your account. If
What’s New
filing electronically, see How To Make Your Payment on
page 7.
Consent to disclosure of tax information. The consent
on page 2 of Schedule 1 (Form 2290) was updated so the
Who Must File
IRS can use the American Association of Motor Vehicle
You must file Form 2290 and Schedule 1 for the tax period
Administrators (AAMVA), a third-party nonprofit
beginning on July 1, 2010, and ending on June 30, 2011, if a
organization, as an intermediary to transmit information from
taxable highway motor vehicle (defined below) is registered,
Schedule 1 to the state Departments of Motor Vehicles.
or required to be registered, in your name under state,
District of Columbia, Canadian, or Mexican law at the time of
Reminders
its first use during the period and the vehicle has a taxable
gross weight of 55,000 pounds or more. See the examples
under When To File on page 3.
Electronic filing. Electronic filing is required for each
return reporting 25 or more vehicles that the taxpayer files
You may be an individual, limited liability company (LLC),
during the tax period. However, all taxpayers are
corporation, partnership, or any other type of organization
encouraged to file electronically. File Form 2290
(including nonprofit, charitable, educational, etc.).
Cat. No. 27231L
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