Instructions For Form 2290 - 2016 (Page 6 of 14) in pdf

Form 2290 with full payment

Internal Revenue Service

Specific Instructions

P.O. Box 804525

Cincinnati, OH 45280-4525

Getting Started

To complete Form 2290, have the following information

Form 2290 without payment due

available.

or using EFTPS for payment

Department of the Treasury

Internal Revenue Service

1. Your employer identification number (EIN). You must

Cincinnati, OH 45999-0031

have an EIN to file Form 2290. You cannot use your social

security number.

2. The vehicle identification number (VIN) of each

vehicle.

Private Delivery Services

3. The taxable gross weight of each vehicle to determine

its category.

You can use certain private delivery services designated by

the IRS to meet the “timely mailing as timely filing/paying”

Employer Identification Number (EIN)

rule for tax returns and payments. These private delivery

services include only the following.

Enter the correct EIN. If you do not have an EIN, apply for

DHL Express (DHL): DHL Express 9:00, DHL Express

one online at

and click on the

10:30, DHL Express 12:00, DHL Express Worldwide, DHL

“Employer ID Numbers (EINs)” link. You may also apply for

Express Envelope, DHL Import Express 10:30, DHL Import

an EIN by faxing or mailing Form SS-4, Application for

Express 12:00, and DHL Import Express Worldwide.

Employer Identification Number, to the IRS.

Federal Express (FedEx): FedEx First Overnight, FedEx

Vehicle Identification Number (VIN)

Priority Overnight, FedEx Standard Overnight, FedEx 2 Day,

FedEx International Next Flight Out, FedEx International

The VIN of your vehicle can be obtained from the registration,

Priority, FedEx International First, and FedEx International

title, or actual vehicle. Generally, the VIN is 17 characters

Economy.

made up of numbers and letters. Be sure to use the VIN for

United Parcel Service (UPS): UPS Next Day Air Early AM,

the vehicle and not from the trailer.

UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day

Taxable Gross Weight

Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus,

and UPS Worldwide Express.

The taxable gross weight of a vehicle (other than a bus) is the

total of:

The private delivery service can tell you how to get written

proof of the mailing date.

1. The actual unloaded weight of the vehicle fully

equipped for service,

Private delivery services cannot deliver items to P.O.

2. The actual unloaded weight of any trailers or

boxes. You must use the U.S. Postal Service to mail

semitrailers fully equipped for service customarily used in

any item to an IRS P.O. box address.

CAUTION

combination with the vehicle, and

Form 2290 Call Site

3. The weight of the maximum load customarily carried

on the vehicle and on any trailers or semitrailers customarily

You can get immediate help with your Form 2290 questions

used in combination with the vehicle.

by calling the Form 2290 call site. The hours of operation are

Monday – Friday, 8:00 a.m. to 6:00 p.m., Eastern time.

Actual unloaded weight of a vehicle is the empty (tare)

weight of the vehicle.

IF you are calling from...

THEN use this number:

A trailer or semitrailer is treated as customarily used in

connection with a vehicle if the vehicle is equipped to tow the

The United States

866-699-4096 (toll free)

trailer or semitrailer.

Canada or Mexico

859-669-5733 (not toll free)

Fully equipped for service includes the body (whether

or not designed for transporting cargo, such as a concrete

mixer); all accessories; all equipment attached to or carried

The assistor will have access to your Form 2290 account

on the vehicle for use in its operation or maintenance; and a

information. Spanish-speaking assistors are available. Have

full supply of fuel, oil, and water. The term does not include

your Form 2290 and information about your filing available

the driver; any equipment (not including the body) mounted

when you call. For help with other returns filed, taxes paid,

on, or attached to, the vehicle, for use in handling, protecting,

etc., visit

for individual

or preserving cargo; or any special equipment (such as an air

returns or call 1-800-829-4933 for business returns.

compressor, crane, or specialized oilfield equipment).

Penalties and Interest

Buses

If you receive a penalty for filing your return late or paying

your tax late and believe you have reasonable cause for

The taxable gross weight of a bus is its actual unloaded

doing so, send a letter to the IRS explaining why you believe

weight fully equipped for service plus 150 pounds for each

you have reasonable cause for filing late or paying late.

seat provided for passengers and driver.

Alternatively, you may visit

Businesses- &-Self-Employed/Penalties-at-a-Glance

for more

Determining Taxable Gross Weight

information on how to request penalty relief, or call the

number on the notice you received from the IRS informing

The weight declared for registering a vehicle in a

you of the penalty and/or interest assessed. Do not attach an

state may affect the taxable gross weight used to

explanation when you file your return.

figure the tax.

CAUTION

Instructions for Form 2290 (Rev. 072016)

Instructions For Form 2290 - 2016 Page 6

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