Partial-Period Tax Tables

 

Record of Installment Payments (see page 6 for installment due dates)
Installment number	(a) Date	(b) Check or money order number	(c) Amount paid		(d) Cumulative total paid (add amounts in col. (c) through the applicable line)
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2
3
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General Instructions

What's New

New Form 2290-EZ

Form 2290-EZ, Heavy Highway Vehicle Use Tax Return for Filers With a Single Vehicle, is now available. You may be able to use Form 2290-EZ instead of Form 2290 to pay the tax on a single highway motor vehicle with a taxable gross weight of more than 75,000 pounds (not a logging or Canadian/Mexican vehicle). To order Form 2290-EZ, see How To Get Forms and Publications on page 2.

Third Party Designee

You can now allow an employee or another person to resolve certain tax issues with the IRS. See Third Party Designee on page 4.

Purpose of Form

Note:   See page 6 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 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
• 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).
• Report acquisition of a used taxable vehicle for which the tax has been suspended.

Use Schedule 1 (Form 2290):

• To report all vehicles for which you are reporting tax and those that you are reporting suspension of the tax by category and vehicle identification number (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 check or money order. 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, 2002, through June 30, 2003, 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 registration.   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 and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records, proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle 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 the vehicle was first used during the tax period while registered in the name of the previous owner, the previous owner owes the tax. If the previous owner pays the tax, you, the new owner, do not owe the tax for that tax period. A copy of Schedule 1 (Form 2290) stamped by the IRS is proof of payment. Because the previous owner was the first user of the vehicle during the tax period, the previous owner is liable for the total tax owed for the entire tax period. If the previous owner does not pay the tax and you use the vehicle before the end of the tax period, you are also liable for the total tax for the entire tax period to the extent not paid by the previous owner. In that case, you must file Form 2290 and pay the tax by the last day of the month after the month notification is received from the IRS that the tax has not been paid in full by the previous owner.

When To File

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

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

IF, in this period, the vehicle is first used during ...	THEN use the tax tables on ...	AND file by ...
July	Page 2, col. (1) of Form 2290	August 31 1
A month after July	Page 8 of the instructions	The last day of the month following the month of first use 1

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 by the next business day.

Example.   John uses a taxable vehicle on July 1, 2002. John must file Form 2290 by August 31, 2002, for the period beginning July 1, 2002, through June 30, 2003. To figure the tax, John would use the amounts in column (1) on page 2 of Form 2290.

John purchases a new, taxable vehicle on January 2, 2003. 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, 2002, through June 30, 2003. To figure the tax, John would use Table I on page 8 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 Form 2290 to:

Form 2290 with full payment (or 1st installment payment only)	Internal Revenue Service P.O. Box i55001 Atlanta, GA 30348-5421
Form 2290 without payment due or using EFTPS for payment or 2nd-4th installment payments	Internal Revenue Service Cincinnati, OH 45999-0031

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 October 2001. This list includes only the following:

• Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service.
• DHL Worldwide Express (DHL): DHL Same Day Service and DHL USA Overnight.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and 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., UPS Worldwide Express Plus, and UPS Worldwide Express.

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 the VIN.
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 filing false or fraudulent returns. These penalties are in addition to the interest charge on late payments. The penalty for filing a return late or paying the tax late will not be imposed if you can show reasonable cause for not filing (or paying) on time. If you file after the due date (including extensions), attach an explanation to the return to show reasonable cause.

How To Get Forms and Publications

Personal Computer

You can access the IRS 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 tax 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.
• Frequently requested 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 $21 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) to buy the CD-ROM for $21 (plus $5 handling fee).

Phone

You can order forms, publications, and automated information 24 hours a day, 7 days a week, by phone. Call 1-800-TAX-FORM (1-800-829-3676) to order current and prior year forms, instructions, and publications. You should receive your order within 10 days.

Walk-in

You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some IRS offices, libraries, city and county government offices, credit unions, grocery stores, office supply stores, and copy centers have an extensive collection of products available to photocopy or print from a CD-ROM.

Prior Period Forms

If you need a Form 2290 for a period prior to July 2002, specify the prior period. For example, to order for a taxable vehicle first used in January 2001, specify the return for the period "July 1, 2000, through June 30, 2001."

Form 2290 Call Site

You can get immediate help with your Form 2290 questions by calling the Form 2290 call site. The hours of operation are Monday - Friday, 7:00 a.m. to 7:00 p.m., local time.

IF you are calling from...	THEN use this number...
The United States	866-699-4096 (toll free)
Canada or Mexico	859-669-5733 (not toll free)

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 Issues

If you have attempted to deal with an IRS problem unsuccessfully, you should contact the Taxpayer Advocate. The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels.

While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review.

Your assigned personal advocate will listen to your point of view and will work with you to address the concerns. You can expect the advocate to provide:

• A "fresh look" at a new or on-going problem.
• Timely acknowledgment.
• The name and phone number of the individual assigned to your case.
• Updates on progress.
• Timeframes for action.
• Speedy resolution.
• Courteous service.

When contacting the Taxpayer Advocate, you should provide the following information:

• Your name, address, and employer identification number.
• The name and telephone number of an authorized contact person and the hours he or she can be reached.
• The type of tax return and year(s) involved.
• A detailed description of the problem.
• Previous attempts to solve the problem and the office that had been contacted.
• A description of the hardship you are facing (if applicable).

You may contact a Taxpayer Advocate by calling a toll-free number, 1-877-777-4778. Persons who have access to TTY/TDD equipment may call 1-800-829-4059 and ask for Taxpayer Advocate assistance. If you prefer, you may call, write, or fax the Taxpayer Advocate office in your area. See Pub. 1546, The Taxpayer Advocate Service of the IRS, for a list of addresses and fax numbers.

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