Instructions For Form 2290 - 2016 (Page 7 of 14) in pdf

Line 2

State registration by specific gross weight. If the vehicle

is registered in any state that requires a declaration of gross

To figure the tax on line 2, complete the Tax Computation on

weight in a specific amount, including proportional or

Form 2290, page 2. Do not use line 2 to report additional tax

prorated registration or payment of any other fees or taxes,

from an increase in taxable gross weight. Instead, report the

then the vehicle's taxable gross weight must be no less than

additional tax on line 3.

the highest gross weight declared for the vehicle in any state.

Column (1)—Annual tax. Use the tax amounts listed in

If the vehicle is a tractor-trailer or truck-trailer combination,

column (1)(a) for a vehicle used during July.

the taxable gross weight must be no less than the highest

Logging vehicles. Use the tax amounts listed in column

combined gross weight declared.

(1)(b) for logging vehicles used in July. For more information

State registration by gross weight category. If the

on these vehicles, see Logging vehicles under Who Must

vehicle is registered in any state that requires vehicles to be

File, earlier.

registered on the basis of gross weight, and the vehicle is not

Column (2)—Partialperiod tax. For used vehicles

registered in any state that requires a declaration of specific

purchased from a private seller during the period, see Used

gross weight, then the vehicle's taxable gross weight must

vehicles next. For all other vehicles, if the vehicle is first used

fall within the highest gross weight category for which the

after July, the tax is based on the number of months

vehicle is registered in that state.

remaining in the period. See Table I, later, for the

State registration by actual unloaded weight. If the

partial-period tax table. Enter the tax in column (2)(a) for the

vehicle is registered only in a state or states that base

applicable category.

registration on actual unloaded weight, then the taxable

Used vehicles. If you acquire and register or are required

gross weight is the total of the three items listed under

to register a used taxable vehicle in your name during the tax

Taxable Gross Weight, earlier.

period, you must keep as part of your records proof showing

whether there was a use of the vehicle or a suspension of the

Special permits. In determining a vehicle's taxable gross

tax during the period before the vehicle was registered in

weight, do not consider weights declared to obtain special

your name. The evidence may be a written statement signed

temporary travel permits. These are permits that allow a

and dated by the person (or dealer) from whom you

vehicle to operate:

purchased the vehicle.

1. In a state in which it is not registered,

If there is an unpaid tax liability for the months before you

2. At more than a state's maximum weight limit, or

acquire and use the vehicle during the tax period, you are

3. At more than the weight at which it is registered in the

liable for the total tax for the entire period, to the extent not

state.

paid. In that case, you must file Form 2290 and pay the tax by

the last day of the month after the month notification is

However, special temporary travel permits do not include

received from the IRS that the tax has not been paid in full.

permits that are issued for your vehicle if the total amount of

New tax computation for privately purchased used

time covered by those permits is more than 60 days or (if

vehicles and required claim information for privately

issued on a monthly basis) more than 2 months during a

sold used vehicles.

taxable year.

1. For vehicles purchased from a seller who has paid the

Name and Address

tax for the current period: If a vehicle is purchased on or after

July 1, 2016, but before June 1, 2017, and the buyer's first

Enter your name and address. Include the suite, room, or

use (such as driving it from the purchase location to the

other unit number after the street address. If your address

buyer's home or business location) is in the month of sale,

has changed, check the Address change box on Form 2290.

the buyer's total tax for the tax period does not include the tax

P.O. box. If the post office does not deliver mail to the street

for the month of sale.

address and you have a P.O. box, show the box number

Note. The due date of Form 2290 does not change. The

instead of the street address.

buyer should enter the month after the sale on Form 2290,

Canadian or Mexican address. Follow the country's

line 1 (Example: November 2016 is entered as “201611”).

practice for entering the postal code. Do not abbreviate the

2. If a vehicle is sold, the name and address of the

country name.

purchaser (along with previously required information) must

Final return. If you no longer have vehicles to report, file a

be included with the seller's claim for a credit or refund of tax

final return. Check the Final Return box on Form 2290, sign

paid for the remaining months of the current period.

the return, and mail it to the IRS.

For vehicle purchases from a seller who has paid the

Amended return. Check the Amended Return box only if

tax for the current period: Buyer's tax computation for a

reporting (a) additional tax from an increase in taxable gross

used vehicle privately purchased on or after July 1,

vehicle weight or (b) suspended vehicles exceeding the

2016, but before June 1, 2017, when the buyer's first

mileage use limit. Do not check the box for any other reason.

use is in the month of sale. The tax on the buyer's use of a

For more information, see Line 3, or Suspended vehicles

vehicle after the purchase is prorated by multiplying a full tax

exceeding the mileage use limit, later.

period's tax by a fraction.

1. The numerator is the number of months in the period

VIN correction. Check the VIN Correction box if you are

from the first day of the month after the month of sale through

correcting a VIN listed on a previously filed Schedule 1. Do

the end of the tax period.

not check this box for any other reason.

Part I. Figuring the Tax

2. The denominator is the number of months in the entire

tax period.

Line 1

For used vehicles purchased from a private seller during the

period, see Used vehicles below.

Instructions for Form 2290 (Rev. 072016)

Instructions For Form 2290 - 2016 Page 7

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