Instructions For Form 2290 - 2016 (Page 8 of 14) in pdf

Enter the month the taxable gross weight increased.

The buyer MUST also do the following.

Enter the month here and in the space next to the

Determine that the seller has paid the tax for the current period. A copy

Amended Return box on Form 2290, page 1

. . . .

of the seller's stamped Schedule 1 is one way to make this determination.

From Form 2290, page 2, determine the new taxable

Enter the month after the sale on line 1.

gross weight category. Next, go to the Partial-Period

Tax Tables, later. Find the month entered on line 1

Enter the prorated tax on column (2) of page 2.

above. Read down the column to the new category;

this is the new tax. Enter the amount here

. . . . .

On the Partial-Period Tax Tables, later, find the tax

Example. On July 2, 2016, Linda paid the full tax period

under that month for the previous category reported.

tax of $550 for the use of her 80,000-pound taxable gross

Enter the amount here

weight vehicle. John purchased the used truck from Linda on

. . . . . . . . . . . . . . . . . .

Additional tax. Subtract line 3 from line 2. Enter the

September 8, 2016, and drove it on the public highway from

additional tax here and on Form 2290, line 3

Linda's home to his own home the next day. Linda, the seller,

. . . .

can claim a credit or refund of the tax she paid for the 9

months after the sale. Because of that, and that John's first

taxable use was to drive the truck to his home in the month of

If the increase in taxable gross weight occurs in July

sale (September), his prorated tax is figured from the first day

after you have filed your return, use the amounts on

of the next month (October), through the end of the taxable

Form 2290, page 2, for the new category instead of

CAUTION

period, June 30, 2017. The due date of John's Form 2290

the partial-period tax tables.

does not change, so he must file by October 31, 2016.

Line 5

Full tax period tax: $550

Complete line 5 only if you are claiming a credit for tax paid

Numerator: 9 (number of months from October through June)

on a vehicle that was either:

Denominator: 12 (full 12-month tax period, July through

Sold,

June)

Destroyed (so damaged by accident or other casualty it is

Prorated tax: 9/12 of $550 = $412.50

not economical to rebuild it) or stolen before June 1 and not

John should enter “201610” on line 1 and $412.50 on column

used during the remainder of the period, or

(2)(a) in the category V line.

Used during the prior period 5,000 miles or less (7,500

Logging vehicles. For logging vehicles, see Table II,

miles or less for agricultural vehicles).

later, for the partial-period tax table. Enter the tax in column

(2)(b) for the applicable category.

A credit, lower tax, exemption, or refund is not allowed for

an occasional light or decreased load or a discontinued or

Column (3)—Number of vehicles. Enter the number of

changed use of the vehicle.

vehicles for categories A–V in the applicable column. Add the

number of vehicles in columns (3)(a) and (3)(b), categories

The amount claimed on line 5 cannot exceed the tax

A–V, and enter the combined number on the total line in

reported on line 4. Any excess credit must be claimed as a

column (3). For category W, enter the number of suspended

refund using Form 8849, Claim for Refund of Excise Taxes,

vehicles in the applicable column.

and Schedule 6 (Form 8849), Other Claims. Also use

Schedule 6 (Form 8849) to make a claim for an overpayment

Column (4)—Amount of tax. Multiply the applicable tax

due to a mistake in tax liability previously reported on Form

amount times the number of vehicles. Add all amounts in a

2290. See When to make a claim below.

category and enter the result in column (4). Then, add the tax

amounts in column (4) for categories A–V, and enter the total

Information to be submitted. On a separate sheet of

tax amount.

paper, provide an explanation detailing the facts for each

credit.

Line 3

For vehicles destroyed, stolen, or sold include the

Complete line 3 only if the taxable gross weight of a vehicle

following.

increases during the period and the vehicle falls in a new

1. The VIN;

category. For instance, an increase in maximum load

customarily carried may change the taxable gross weight.

2. The taxable gross weight category;

3. The date of destruction, theft, or sale;

Report the additional tax for the remainder of the period

on Form 2290, line 3. Do not report any tax on line 2 unless

4. A copy of the worksheet under Figuring the credit

other taxable vehicles are being reported in addition to the

below; and

vehicle(s) with the increased taxable gross weight. Check the

5. If the vehicle was sold on or after July 1, 2015, the

Amended Return box and to the right of “Amended Return”

name and address of the purchaser of the vehicle.

write the month the taxable gross weight increased. File

Form 2290 and Schedule 1 by the last day of the month

Your claim for credit may be disallowed if you do not

following the month in which the taxable gross weight

provide all of the required information.

increased.

CAUTION

Figuring the credit. Figure the number of months of use

Figure the additional tax using the following worksheet.

and find the taxable gross weight category of the vehicle

Attach a copy of the worksheet for each vehicle.

before you complete the worksheet below. To figure the

number of months of use, start counting from the first day of

the month in the period in which the vehicle was first used to

the last day of the month in which it was destroyed, stolen, or

sold. Find the number of months of use in the Partial-Period

Tax Tables, later (the number of months is shown in

parentheses at the top of the table next to each month).

Instructions for Form 2290 (Rev. 072016)

Instructions For Form 2290 - 2016 Page 8

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