Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return

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

How To Get Tax Help

phone number, and any five digits that person chooses as

You can get help with unresolved tax issues, order free

his or her personal identification number (PIN). The

publications and forms, ask tax questions, and get

authorization applies only to the tax return on which it

information from the IRS in several ways. By selecting the

appears.

method that is best for you, you will have quick and easy

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

access to tax help.

speak with the designee to answer any questions relating to

Contacting your Taxpayer Advocate. The Taxpayer

the information reported on Form 2290. You are also

Advocate Service (TAS) is an independent organization

authorizing the designee to:

within the IRS whose employees assist taxpayers who are

•

Exchange information concerning Form 2290 with the

experiencing economic harm, who are seeking help in

IRS, and

resolving tax problems that have not been resolved through

•

Request and receive written tax return information relating

normal channels, or who believe that an IRS system or

to Form 2290, including copies of notices, correspondence,

procedure is not working as it should.

and account transcripts.

You can contact the TAS by calling the TAS toll-free case

intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059

You are not authorizing the designee to bind you to

to see if you are eligible for assistance. You can also call or

anything (including additional tax liability) or otherwise

write your local taxpayer advocate, whose phone number

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

and address are listed in your local telephone directory and

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

in Publication 1546, Taxpayer Advocate Service — Your

and Power of Attorney.

Voice at the IRS.

The authorization will automatically expire 1 year from the

You can file Form 911, Request for Taxpayer Advocate

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

Service Assistance (And Application for Taxpayer

2290. If you or your designee wants to revoke this

Assistance Order), or ask an IRS employee to complete it

authorization, send a written statement of revocation to the

on your behalf. For more information, go to

Department of the Treasury, Internal Revenue Service,

advocate.

Cincinnati, OH 45999. See Pub. 947 for more information.

Low Income Taxpayer Clinics(LITCs). LITCs are

independent organizations that provide low income

Signature

taxpayers with representation in federal tax controversies

with the IRS for free or for a nominal charge. The clinics also

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

provide tax education and outreach for taxpayers who speak

back to you for signing. An unsigned return is not

English as a second language. Publication 4134, Low

considered filed.

Income Taxpayer Clinic List, provides information on clinics

in your area. It is available at your local IRS

office.

Recordkeeping

Free tax services. To find out what services are available,

Keep records for all taxable highway vehicles registered in

get Publication 910, IRS Guide to Free Tax Services. It

your name for at least 3 years after the date the tax is due or

contains lists of free tax information sources, including

paid, whichever is later. They must be available at all times

publications, services, and free tax education and

for inspection by the IRS. Also keep copies of all returns and

assistance programs. It also has an index of over 100

schedules you have filed. Keep your records even if a

TeleTax topics (recorded tax information) you can listen to

vehicle is registered in your name for only a portion of a

on your telephone.

period. If the tax is suspended on a highway motor vehicle

Accessible versions of IRS published products are

for a period because its use on public highways during the

available on request in a variety of alternative formats for

period did not exceed 5,000 miles (7,500 miles for

people with disabilities.

agricultural vehicles), the registrant must keep the records at

least 3 years after the end of the period to which the

Free help with your return. Free help in preparing your

suspension applies.

return is available nationwide from IRS-trained volunteers.

The Volunteer Income Tax Assistance (VITA) program is

Records for each vehicle should show all of the following

designed to help low-income taxpayers and the Tax

information.

Counseling for the Elderly (TCE) program is designed to

1. A detailed description of the vehicle, including the VIN.

assist taxpayers age 60 and older with their tax returns.

2. The weight of loads carried by the vehicle in the same

Many VITA sites offer free electronic filing and all volunteers

form as required by any state in which the vehicle is

will let you know about credits and deductions you may be

registered or required to be registered.

entitled to claim. To find the nearest Vita or TCE site, call

3. The date you acquired the vehicle and the name and

1-800-829-1040.

address of the person from whom you acquired it.

As part of the TCE program, AARP offers the Tax-Aide

4. The first month of each period in which a taxable use

counseling program. To find the nearest AARP Tax-Aide

occurred and any prior month in which the vehicle was used

site, call 1-888-227-7669 or visit AARP’s website at

in the period while registered in your name, with proof that

the prior use was not a taxable use.

For more information on these programs, go to

5. The date the vehicle was sold or transferred and the

gov and enter keyword “VITA” in the upper right-hand

name and address of the purchaser or transferee. If it was

corner.

not sold, the records must show how and when you

disposed of it.

Internet. You can access the IRS website at www.

6. If the tax is suspended for a vehicle, keep a record of

irs.gov 24 hours a day, 7 days a week to:

actual highway mileage. For an agricultural vehicle, keep

•

accurate records of the number of miles it is driven on a

E-file your return. Find out about commercial tax

farm. See Part II. Statement in Support of Suspension on

preparation and e-file services available free to eligible

page 6.

taxpayers.

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Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2009 Page 8

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