Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2009
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10Department of the Treasury
Instructions for Form 2290
Internal Revenue Service
(Rev. July 2009)
Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.
General Instructions
Contents
Page
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Purpose of Form
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Use Form 2290 to:
•
Dual Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Figure and pay the tax due on highway motor vehicles
Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
used during the period with a taxable gross weight of 55,000
Used Vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
pounds or more.
•
Logging Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Figure and pay the tax due on a vehicle for which you
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
completed the suspension statement on another Form 2290
if that vehicle later exceeded the mileage use limit during the
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
period. See Suspended vehicles exceeding the mileage use
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
limit on page 6.
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
•
Figure and pay the tax due if, during the period, the
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
taxable gross weight of a vehicle increases and the vehicle
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
falls into a new category. See the instructions for line 3 on
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
page 5.
Employer Identification Number (EIN) . . . . . . . . . . . . . . 4
•
Claim suspension from the tax when a vehicle is expected
Vehicle Identification Number (VIN) . . . . . . . . . . . . . . . . 4
to be used 5,000 miles or less (7,500 miles or less for
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . 4
agricultural vehicles) during the period.
•
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Claim a credit for tax paid on vehicles that were
Part I. Figuring The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 5
destroyed, stolen, sold, or used 5,000 miles or less (7,500
Line 2. Tax Computation . . . . . . . . . . . . . . . . . . . . . . . 5
miles or less for agricultural vehicles).
•
Line 3. Additional Tax From Increase in Taxable
Report acquisition of a used taxable vehicle for which the
Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
tax has been suspended.
•
Line 5. Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Figure and pay the tax due on a used taxable vehicle
acquired and used during the period. See Used vehicle on
Part II. Statement in Support of Suspension . . . . . . . . . . . 6
page 2.
Line 7 through Line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Use Schedule 1 (Form 2290):
•
Suspended Vehicles Exceeding the Mileage Use
To report all vehicles for which you are reporting tax
Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
(including an increase in taxable gross weight) and those
that you are reporting suspension of the tax by category and
Agricultural Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
vehicle identification number (VIN).
How To Pay The Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
•
As proof of payment to register your vehicle(s) (unless
How To Make Your Payment . . . . . . . . . . . . . . . . . . . . 7
specifically exempted) in any state. Use the Schedule 1
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . . . . . . . 7
stamped and returned to you by the IRS for this purpose.
Consent to Disclosure of Tax Information . . . . . . . . . . . 7
Use Form 2290-V, Payment Voucher, to accompany your
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
check or money order. Form 2290-V is used to credit your
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
heavy highway vehicle use tax payment to your account. If
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
filing electronically, see How To Make Your Payment on
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
page 7.
Privacy Act and Paperwork Reduction Act Notice . . . . . . . 9
Partial-Period Tax Tables . . . . . . . . . . . . . . . . . . . . . . . 10
Who Must File
You must file Form 2290 and Schedule 1 for the tax period
What’s New
beginning on July 1, 2009, and ending on June 30, 2010, if a
taxable highway motor vehicle (defined below) is registered,
Electronic filing. Electronic filing is required for each
or required to be registered, in your name under state,
return reporting 25 or more vehicles that the taxpayer files
District of Columbia, Canadian, or Mexican law at the time of
during the tax period. However, all taxpayers are
its first use during the period and the vehicle has a taxable
encouraged to file electronically. File Form 2290
gross weight of 55,000 pounds or more. See the examples
electronically through any electronic return originator (ERO),
under When To File on page 3.
transmitter, and/or intermediate service provider (ISP)
You may be an individual, limited liability company (LLC),
participating in the IRS e-file program for excise taxes. For
corporation, partnership, or any other type of organization
more information on e-file, visit the IRS website at
(including nonprofit, charitable, educational, etc.).
Disregarded entities and qualified subchapter S
Amended returns, VIN correction. Taxpayers can now
subsidiaries. Qualified subchapter S subsidiaries (QSubs)
check boxes on page 1 of Form 2290 to indicate if the return
and eligible single-owner disregarded entities are treated as
is amended or if a Vehicle Identification Number (VIN) is
separate entities for excise tax and reporting purposes.
being corrected. For more information see page 5.
QSubs and eligible single-owner disregarded entities must
Cat. No. 27231L
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