Instructions For Form 2290 - 2016 (Page 5 of 14) in pdf

the machinery or equipment is unrelated to transportation on

and enter

or off the public highways.

IF, in this period, the

this date on

b. The chassis has been specially designed to serve only

vehicle is first used

THEN, file Form 2290 and

Form 2290,

as a mobile carriage and mount (and power source, if

during ...

make your payment by

...

line 1

applicable) for the machinery or equipment, whether or not

July, 2016

August 31, 2016

201607

the machinery or equipment is in operation.

August, 2016

September 30, 2016

201608

c. The chassis could not, because of its special design

and without substantial structural modification, be used as

September, 2016

October 31, 2016

201609

part of a vehicle designed to carry any other load.

October, 2016

November 30, 2016

201610

2. Vehicles specially designed for offhighway

November, 2016

January 3, 2017

201611

transportation. A vehicle is not treated as a highway vehicle

if the vehicle is specially designed for the primary function of

December, 2016

January 31, 2017

201612

transporting a particular type of load other than over the

January, 2017

February 28, 2017

201701

public highway and because of this special design, the

vehicle's capability to transport a load over a public highway

February, 2017

March 31, 2017

201702

is substantially limited or impaired.

March, 2017

May 1, 2017

201703

To make this determination, you can take into account the

April, 2017

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vehicle's size, whether the vehicle is subject to licensing,

safety, or other requirements, and whether the vehicle can

May, 2017

June 30, 2017

201705

transport a load at a sustained speed of at least 25 miles per

June, 2017

July 31, 2017

201706

hour. It does not matter that the vehicle can carry heavier

File by this date regardless of when state registration for the vehicle is due. If any

loads off highway than it is allowed to carry over the highway.

due date falls on a Saturday, Sunday, or legal holiday, file by the next business

When To File

day.

This date may not apply for privately purchased used vehicles. See New tax

Form 2290 must be filed for the month the taxable vehicle is

computation for privately purchased used vehicles and required claim information

first used on public highways during the current period. The

for privately sold used vehicles, later.

current period begins July 1, 2016, and ends June 30, 2017.

Form 2290 must be filed by the last day of the month

following the month of first use (as shown in the chart below).

Note. If any due date falls on a Saturday, Sunday, or legal

Extension of time to file. Before the due date of the return,

holiday, file by the next business day.

you may request an extension of time to file your return by

writing to:

If you first use multiple vehicles in more than one month,

then a separate Form 2290 must be filed for each month, as

Department of the Treasury

shown in Example 3 below.

Internal Revenue Service

The filing rules apply whether you are paying the tax or

Cincinnati, OH 45999-0031

reporting suspension of the tax. The following examples

demonstrate these rules.

In your letter, you must fully explain the cause of the delay.

Except for taxpayers abroad, the extension may be for no

Example 1. John uses a taxable vehicle on a public

more than 6 months. An extension of time to file does not

highway by driving it home from the dealership on July 1,

extend the time to pay the tax. If you want an extension of

2016, after purchasing it. John must file Form 2290 by

time to pay, you must request that separately.

August 31, 2016, for the period beginning July 1, 2016,

through June 30, 2017. To figure the tax, John would use the

How To File

amounts on Form 2290, page 2, column (1).

Example 2. John purchases a new taxable vehicle on

Electronic filing is required for each return reporting

November 3, 2016. The vehicle is required to be registered in

25 or more vehicles. However, all taxpayers are

his name. The vehicle is first used on the public highway by

encouraged to file electronically. Electronic filing

CAUTION

driving it home from the dealership after purchasing it in

generally allows for quicker processing of your return. A

November. John must file another Form 2290 reporting the

stamped Schedule 1 can be available within minutes after

new vehicle by December 31, 2016, for the period beginning

filing and acceptance by the IRS.

November 1, 2016, through June 30, 2017. Because

Electronically. File Form 2290 electronically through any

December 31, 2016, falls on a Saturday, John doesn't have

electronic return originator (ERO), transmitter, and/or

to file until the next business day, January 3, 2017 (January 2

intermediate service provider (ISP) participating in the IRS

is the New Year's Day designated holiday as January 1 falls

e-file program for excise taxes. For more information on

on a Sunday). To figure the tax, John would use Table I,

e-file, visit the IRS website at

or visit

later.

Example 3. All of Trucker A's vehicles are first used in

the current period in July 2016 by driving them from the

Paper. Mail Form 2290 to the address shown under Where

dealership on the public highway to his warehouse after

To File. If you did not pay the tax using the Electronic Federal

purchasing them. Trucker A must file one Form 2290 on or

Tax Payment System (EFTPS), mail Form 2290-V and your

before August 31, 2016. Trucker B first uses vehicles on the

check or money order with Form 2290. For more information

public highway in July and August. Trucker B must report the

on payments, see How To Pay the Tax, later.

vehicle first used in July on the return normally due on August

Where To File

31, 2016, and the vehicle first used in August on a separate

return filed by September 30, 2016.

If you are not filing electronically, mail Form 2290 to:

Instructions for Form 2290 (Rev. 072016)

Instructions For Form 2290 - 2016 Page 5

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