Instructions For Form 2290 - 2016 Page 3
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14Instructions for Form 2290
Department of the Treasury
Internal Revenue Service
(Rev. July 2016)
Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code unless
Electronic filing. Electronic filing is required for each return
otherwise noted.
reporting 25 or more vehicles that you file during the tax
Contents
Page
period. However, you are encouraged to file electronically
regardless of the number of vehicles being reported. File
Purpose of Form
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2290 electronically through a provider participating in
Who Must File
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the IRS e-file program for excise taxes. Once your return is
Taxable Vehicles
2
. . . . . . . . . . . . . . . . . . . . . . . . . . .
accepted by the IRS, your stamped Schedule 1 can be
available within minutes. For more information on e-file, visit
When To File
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
and search “2290 e-file” or visit
/
How To File
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
trucker.
Where To File
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2290 Call Site
4
. . . . . . . . . . . . . . . . . . . . . . . . .
General Instructions
Penalties and Interest
4
. . . . . . . . . . . . . . . . . . . . . . . .
Purpose of Form
Getting Started
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer Identification Number (EIN)
4
. . . . . . . . . .
Use Form 2290 for the following actions.
Vehicle Identification Number (VIN)
4
. . . . . . . . . . .
Figure and pay the tax due on highway motor vehicles
Taxable Gross Weight
4
. . . . . . . . . . . . . . . . . . . .
used during the period with a taxable gross weight of 55,000
Name and Address
5
pounds or more.
. . . . . . . . . . . . . . . . . . . . . . . . . .
Figure and pay the tax due on a vehicle for which you
Part I. Figuring the Tax
5
. . . . . . . . . . . . . . . . . . . . . . .
completed the suspension statement on another Form 2290
Line 2
5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
if that vehicle later exceeded the mileage use limit during the
How To Pay the Tax
7
. . . . . . . . . . . . . . . . . . . . . . . . .
period. See Suspended vehicles exceeding the mileage use
limit, later.
Schedule 1 (Form 2290)
8
. . . . . . . . . . . . . . . . . . . . . .
Figure and pay the tax due if, during the period, the
Schedule 1 (Form 2290), Consent to
taxable gross weight of a vehicle increases and the vehicle
Disclosure of Tax Information
8
. . . . . . . . . . . . .
falls into a new category. See Line 3, later.
Third Party Designee
8
. . . . . . . . . . . . . . . . . . . . . . . .
Claim suspension from the tax when a vehicle is expected
Signature
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
to be used 5,000 miles or less (7,500 miles or less for
agricultural vehicles) during the period.
Recordkeeping
9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Claim a credit for tax paid on vehicles that were destroyed,
How To Get Tax Help
9
. . . . . . . . . . . . . . . . . . . . . . . .
stolen, sold, or used 5,000 miles or less (7,500 miles or less
Partial-Period Tax Tables (for vehicles first used
for agricultural vehicles).
after July of the period)
12
. . . . . . . . . . . . . . . . . . .
Report acquisition of a used taxable vehicle for which the
tax has been suspended.
Future Developments
Figure and pay the tax due on a used taxable vehicle
acquired and used during the period. See Used vehicle, later.
For the latest information about developments related to
Use Schedule 1 for the following actions.
Form 2290 and its instructions, such as legislation enacted
after they were published, go to /form2290.
To report all vehicles for which you are reporting tax
(including an increase in taxable gross weight) and those that
Reminders
you are reporting suspension of the tax by category and
vehicle identification number (VIN).
Disposition of vehicles on or after July 1, 2015. For
As proof of payment to register your vehicle(s) (unless
dispositions of vehicles on or after July 1, 2015, Treasury
specifically exempted) in any state. Use the copy of
Decision 9698 changed the following.
Schedule 1 stamped and returned to you by the IRS for this
The information to be submitted for credit or refund claims
purpose.
for vehicles sold.
Use Form 2290-V, Payment Voucher, to accompany your
The tax computation for privately purchased used
check or money order. Form 2290-V is used to credit your
vehicles.
heavy highway vehicle use tax payment to your account. If
See Information to be submitted under Line 5, and New tax
filing electronically, see How To Pay the Tax, later.
computation for privately purchased used vehicles and
required claim information for privately sold used vehicles,
Who Must File
under Line 2, later.
You must file Form 2290 and Schedule 1 for the tax period
U.S. Customs. U.S. Customs requires proof of payment for
beginning on July 1, 2016, and ending on June 30, 2017, if a
entering a Canadian or Mexican vehicle into the United
taxable highway motor vehicle (defined below) is registered,
States. See Proof of payment for state registration and entry
or required to be registered, in your name under state,
into the United States, later.
District of Columbia, Canadian, or Mexican law at the time of
Expanded Schedule 1. You should complete and file both
its first use during the period and the vehicle has a taxable
copies of Schedule 1. The second copy will be stamped and
gross weight of 55,000 pounds or more. See the examples
returned to you for use as proof of payment.
under When To File, later.
Apr 12, 2016
Cat. No. 27231L
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