Instructions for Form 2290 - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 4481 requires
that the use of certain
types of highway motor vehicles be taxed. Form 2290 is used to determine the amount of tax you owe. Section 6011 requires
you to provide the requested
information. Section 6109 requires you to provide your taxpayer identification number. Routine uses of this information include
giving it to the
Department of Justice for civil and criminal litigation, and cities, states, and the District of Columbia for use in administering
their tax laws. We
may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat terrorism. If you fail to provide this information in a timely
manner, you may be liable
for penalties and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by
section 6103.
The time needed to complete and file Form 2290 and Schedule 1 will vary depending on individual circumstances. The estimated
average time is:
Recordkeeping, 37 hr., 4 min.; Learning about the law or the form, 24 min.; Preparing, copying, and sending the form to the
IRS, 1 hr., 1 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406,
Washington, DC 20224. Do not send Form 2290 to this address. Instead, see Where To File on page 7.