Heavy Highway Vehicle Use Tax Return

A Change To Note

All vehicles for which you are reporting tax and those that you are reporting suspension of the tax must be listed on Schedule 1 (Form 2290), Schedule of Heavy Highway Vehicles, by vehicle identification number (VIN) and category. See page 4.

Purpose of Form

Note: See page 7 for definitions of the terms used in these instructions.

Use Form 2290 to:

• Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
• Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period. See Suspended vehicles exceeding the mileage use limit on page 3.
• Figure and pay the tax due if during the period the taxable gross weight of a vehicle increases and the vehicle falls into a new category. See the instructions for line 3 on page 3.
• Claim suspension from the tax when a vehicle is expected to be used during the period 5,000 miles or less (7,500 miles or less for agricultural vehicles).
• Claim a credit for tax paid on vehicles that were destroyed or stolen or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).

Use Schedule 1 (Form 2290):

• To report your vehicle(s) by category and VIN.
• As proof of payment to register your vehicle(s) in any state. Use the Schedule 1 stamped and returned to you by the IRS for this purpose.

Use Form 2290-V, Payment Voucher, to accompany your payment. Form 2290-V is used to credit your heavy highway vehicle use tax payment to your account.

Who Must File

You must file Form 2290 and Schedule 1 for the July 1, 2000, through June 30, 2001, period if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period.

You may be an individual, corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).

Dual ownership. If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax. This rule also applies to dual registration of a leased vehicle.

Dealers. Any vehicle operated under a dealer's tag, license, or permit is considered registered in the name of the dealer.

Used vehicle. If you acquire a used taxable vehicle and have it registered in your name during the period, you must have proof of use of this vehicle in the period and, if applicable, suspension of the tax, before it was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.

If a taxable vehicle is used in the period while registered in the name of the prior user, that person owes the tax. If the prior user pays it, no later users owe the tax for that period. A copy of Schedule 1 (Form 2290) stamped by the IRS is proof of payment of tax. However, if you obtain, register, and use a vehicle in a period for which the tax is due and not paid, you are liable for the unpaid tax for the entire period of taxable use. It does not matter that the prior user, who failed to pay the tax, had filed a return. As the later user in a period, you must report or pay the tax by the last day of the month after the month the IRS notifies you that a return must be filed.

When To File

A separate Form 2290 must be filed for each month you first use a taxable vehicle on public highways.

The following rules on filing apply whether you are paying the tax or reporting suspension of the tax.

¹ File by this date regardless of when state registration for the vehicle is due.

Note: If any due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.

Example. John uses a taxable vehicle on July 1, 2000. John must file Form 2290 by August 31, 2000, for the period beginning July 1, 2000, through June 30, 2001. To figure the tax, John would use the rates in column (1) on page 2 of Form 2290.

John purchases a new, taxable vehicle on January 2, 2001. The vehicle is first used in January. John must file another Form 2290 reporting the new vehicle by February 28 for the period beginning July 1, 2000, through June 30, 2001. To figure the tax, John would use Table I on page 5 of the instructions.

Extension of time to file. You may request an extension of time to file your return by writing to the Internal Revenue Service Center, Cincinnati, OH 45999-0031. In your letter, you must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file does not extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.

Where To File

Mail the return to:

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. The most recent list of designated private delivery services was published by the IRS in August 1999. This list includes only the following:

• Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, Second Day Service.
• DHL Worldwide Express (DHL): DHL Same Day Service, DHL USA Overnight.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day.
• United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M.

The private delivery service can tell you how to get written proof of the mailing date. Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

Recordkeeping

Keep records for all taxable highway vehicles registered in your name for at least 3 years after the date the tax is due or paid, whichever is later. They must be available at all times for inspection by the IRS. Also keep copies of all returns and schedules you have filed. Keep your records even if a vehicle is registered in your name for only a portion of a period. If the tax is suspended on a highway motor vehicle for a period because its use on public highways during the period did not exceed 5,000 miles (7,500 miles for agricultural vehicles), the owner must keep the records at least 3 years after the end of the period to which the suspension applies.

Records for each vehicle should show:

1. A detailed description of the vehicle (including serial number or other manufacturer's number).
2. The weight of loads carried by the vehicle in the same form as required by any state in which the vehicle is registered or required to be registered.
3. The date you acquired the vehicle and the name and address of the person from whom you acquired it.
4. The first month of each period in which a taxable use occurred and any prior month in which the vehicle was used in the period while registered in your name, with proof that the prior use was not a taxable use.
5. The date the vehicle was sold and the name and address of the purchaser. If it was not sold, the records must show how and when you disposed of it.
6. If the tax is suspended for a vehicle, keep a record of actual highway mileage. For an agricultural vehicle, keep accurate records of the number of miles it is driven on a farm. See Part II - Statement in Support of Suspension on page 4.

Penalties and Interest

The law provides penalties for failing to file returns or pay taxes when due. There are also penalties for late filing and for filing false or fraudulent returns. These penalties are in addition to the interest charge on late payments. The penalty for filing a return late will not be imposed if you can show reasonable cause for not filing on time. If you file after the due date (including extensions), attach an explanation to the return to show reasonable cause.

Examination and Appeal Procedures

Get information on audit and appeal procedures from Pub. 556, Examination of Returns, Appeal Rights, and Claims for Refund. An unagreed case can only be contested in court after payment of the tax by filing a suit for a refund in the United States District Court or the United States Court of Federal Claims.

How To Get Forms and Publications

Personal Computer

You can access the IRS's Internet Web Site 24 hours a day, 7 days a week at www.irs.gov to:

• Download Forms, Instructions, and Publications.
• See Answers to Frequently Asked Questions.
• Search Publications On-Line by Topic or Keyword.
• Send Us Comments or Request Help by E-Mail.
• Sign up to Receive Local and National Tax News by E-Mail.

You can also reach us using File Transfer Protocol at ftp.irs.gov.

CD-ROM

Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

• Current Year Forms, Instructions, and Publications.
• Prior Year Forms, Instructions, and Publications.
• Popular Tax Forms That May Be Filled in Electronically, Printed out for Submission, and Saved for Recordkeeping.
• The Internal Revenue Bulletin.

Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $16 (plus a $5 handling fee) and save 30%, or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $23 (plus $5 handling fee).

By Phone and In Person

You can order forms and publications 24 hours a day, 7 days a week, by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

Prior Period Forms

If you are filing a Form 2290 for a period prior to July 2000, specify the prior period. For example, to order for a taxable vehicle first used in January 1999, specify the return for the period "July 1, 1998, through June 30, 1999."

Form 2290 Call Site

You can get immediate help with your Form 2290 questions by calling the Cincinnati Service Center (not toll free):

• From 6:00 a.m. to 3:30 p.m., 859-292-5733 or
• From 3:30 p.m. to midnight, 859-292-5130.

The assistor will have access to your Form 2290 individual account information. Have your Form 2290 and information about your filing available when you call. For help with other returns filed, taxes paid, etc., call 1-800-829-1040.

Unresolved Tax Problems

Most problems can be resolved with one contact by calling, writing, or visiting an IRS office. But if you have tried unsuccessfully to resolve a problem with the IRS, you should contact the Taxpayer Advocate's office. You will be assigned a personal advocate who is in the best position to try to resolve the problem.

Contact the Taxpayer Advocate if you:

• Are suffering or about to suffer a significant hardship.
• Are facing an immediate threat of adverse action.
• Will incur significant costs if relief is not granted (including fees for professional representation).
• Will suffer irreparable injury or long-term adverse impact if relief is not granted.
• Have experienced a delay of more than 30 calendar days to resolve a tax problem or inquiry.
• Have not received a response or resolution to the problem by the date promised.

You may contact a Taxpayer Advocate by calling a toll-free assistance number, 1-877-777-4778. Persons who have access to TTY/TDD equipment may call 1-800-829-4059 and ask for the Taxpayer Advocate. If you prefer, you may write to the Taxpayer Advocate at the IRS office that last contacted you.

While Taxpayer Advocates cannot change the tax law or make technical tax decisions, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. For more information about the Taxpayer Advocate, see Pub. 1546, The Taxpayer Advocate Service of the IRS.

Name and Address

The first time you file Form 2290, enter your name and address. Include the suite, room, or other unit number after the street address. Each period after that, the IRS will mail you a Package 2290 with your information preprinted on the form. If you receive a preprinted form, check your information. Make any corrections on the form.

P.O. box. If the Post Office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.

Canadian or Mexican addresses. If your address is in Canada or Mexico, enter the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Final return. If you no longer have vehicles to report on, file a final return. Check the Final return box on Form 2290, sign the return, and mail it to the IRS. The IRS will stop mailing Form 2290 to you.

Employer Identification Number (EIN)

If the preprinted EIN on the form is wrong or you did not receive a form with preprinted information, enter the correct number. If you do not have an EIN, get Form SS-4, Application for Employer Identification Number, to apply for one. Form SS-4 has information on how to apply for an EIN by mail or by telephone.

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