Instructions For Form 2290 - 2016 (Page 11 of 14) in pdf

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

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

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

form as required by any state in which the vehicle is

phone number, and any five digits that person chooses as his

registered or required to be registered.

or her personal identification number (PIN). The authorization

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

applies only to the tax return on which it appears.

address of the person from whom you acquired it.

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

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

occurred and any prior month in which the vehicle was used

speak with the designee to answer any questions relating to

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

the information reported on Form 2290. You are also

the prior use was not a taxable use.

authorizing the designee to:

Exchange information concerning Form 2290 with the IRS,

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

and

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

Request and receive written tax return information relating

not sold, the records must show how and when you disposed

to Form 2290, including copies of notices, correspondence,

of it.

and account transcripts.

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

actual highway mileage. For an agricultural vehicle, keep

You are not authorizing the designee to bind you to

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

anything (including additional tax liability) or otherwise

See Part II. Statement in Support of Suspension, earlier.

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

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

How To Get Tax Help

and Power of Attorney.

The information below is general tax information and

The authorization will automatically expire 1 year from the

does not necessarily apply to Form 2290.

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

2290. If you or your designee wants to revoke this

CAUTION

authorization, send a written statement of revocation to:

If you have questions about a tax issue, need help

preparing your tax return, or want to download free

Department of the Treasury

publications, forms, or instructions, go to IRS.gov and find

Internal Revenue Service

resources that can help you right away.

Cincinnati, OH 45999

Preparing and filing your tax return. Find free options to

prepare and file your return on IRS.gov or in your local

See Pub. 947 for more information.

community if you qualify.

Signature

Go to IRS.gov and click on the Filing tab to see your

options.

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

Enter “Free File” in the search box to use brand-name

back to you for signing. An unsigned return is not considered

software to prepare and e-file your federal tax return for free.

filed.

Enter “VITA” in the search box, download the free IRS2Go

Paid Preparer Use Only

app, or call 1-800-906-9887 to find the nearest Volunteer

Income Tax Assistance or Tax Counseling for the Elderly

A paid preparer must sign Form 2290 and provide the

(TCE) location for free tax preparation.

information in the Paid Preparer Use Only section at the end

Enter “TCE” in the search box, download the free IRS2Go

of the form if the preparer was paid to prepare the form and is

app, or call 1-888-227-7669 to find the nearest Tax

not an employee of the filing entity. The preparer must give

Counseling for the Elderly location for free tax preparation.

you a copy of the form in addition to the copy to be filed with

The Volunteer Income Tax Assistance (VITA) program

the IRS. If you are a paid preparer, enter your Preparer Tax

offers free tax help to people who generally make $54,000 or

Identification Number (PTIN) in the space provided. Include

less, persons with disabilities, the elderly, and

your complete address. If you work for a firm, you also must

limited-English-speaking taxpayers who need help preparing

enter the firm’s name and the EIN of the firm. However, you

their own tax returns. The Tax Counseling for the Elderly

cannot use the PTIN of the tax preparation firm in place of

(TCE) program offers free tax help for all taxpayers,

your PTIN. You can apply for a PTIN online or by filing Form

particularly those who are 60 years of age and older. TCE

W-12, IRS Paid Preparer Tax Identification Number (PTIN)

volunteers specialize in answering questions about pensions

Application and Renewal. For more information about

and retirement-related issues unique to seniors.

applying for a PTIN online, visit the IRS website at

Getting answers to your tax law questions. On

Recordkeeping

IRS.gov, get answers to your tax questions anytime,

anywhere.

Keep records for all taxable highway vehicles registered in

Go to

&-Resources

for a variety of tools

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

that will help you with your taxes.

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

Enter “ITA” in the search box on IRS.gov for the Interactive

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

Tax Assistant, a tool that will ask you questions on a number

schedules you have filed. Keep your records even if a vehicle

of tax law topics and provide answers. You can print the

is registered in your name for only a portion of a period. If the

entire interview and the final response.

tax is suspended on a highway motor vehicle for a period

Enter “Pub 17” in the search box to get Pub. 17, Your

because its use on public highways during the period did not

Federal Income Tax for Individuals, which features details on

exceed 5,000 miles (7,500 miles for agricultural vehicles), the

tax-saving opportunities, 2015 tax changes, and thousands

registrant must keep the records at least 3 years after the end

of interactive links to help you find answers to your questions.

of the period to which the suspension applies.

Additionally, you may be able to access tax law

information in your electronic filing software.

Records for each vehicle should show all of the following

information.

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

Instructions for Form 2290 (Rev. 072016)

Instructions For Form 2290 - 2016 Page 11

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