skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous pagePrevious Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Form 2290 Call Site
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Name and Address
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr2/i2290-006.htm#TXMP2e6ac659

taxmap/instr2/i2290-006.htm#TXMP280a3f3e
Penalties and Interest


rule
spacer

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.
taxmap/instr2/i2290-006.htm#TXMP36a66bfb

taxmap/instr2/i2290-006.htm#TXMP1fd955ff
Specific Instructions


rule
spacer

taxmap/instr2/i2290-006.htm#TXMP34c6bf28

taxmap/instr2/i2290-006.htm#TXMP11ff5d93
Getting Started


rule
spacer

To complete Form 2290, have the following information available.
  1. Your employer identification number (EIN). You must have an EIN to file Form 2290. You cannot use your social security number.
  2. The vehicle identification number of each vehicle.
  3. The taxable gross weight of each vehicle to determine its category.
taxmap/instr2/i2290-006.htm#TXMP5d56752c

taxmap/instr2/i2290-006.htm#TXMP3100b9b5
Employer Identification Number (EIN)


rule
spacer

If the EIN on the preaddressed Form 2290 is wrong or you did not receive a preaddressed Form 2290, enter the correct number. If you do not have an EIN, you may apply for one online. Go to the IRS website at www.irs.gov/ businesses/small and click on the Employer ID Numbers link. You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS.
taxmap/instr2/i2290-006.htm#TXMP1626e70c

taxmap/instr2/i2290-006.htm#TXMP7c995597
Vehicle Identification Number (VIN)


rule
spacer

The VIN of your vehicle can be obtained from the registration, title, or actual vehicle. Generally, the VIN is 17 characters made up of numbers and letters. Be sure to use the VIN for the vehicle and not from the trailer.
taxmap/instr2/i2290-006.htm#TXMP5a6e1a4f

taxmap/instr2/i2290-006.htm#TXMP1eb90447
Taxable Gross Weight


rule
spacer

The taxable gross weight of a vehicle (other than a bus) is the total of:
  1. The actual unloaded weight of the vehicle fully equipped for service,
  2. The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
  3. The weight of the maximum load customarily carried on the vehicle and on any trailers or semitrailers customarily used in combination with the vehicle.
Actual unloaded weight of a vehicle is the empty (tare) weight of the vehicle.
A trailer or semitrailer is treated as customarily used in connection with a vehicle if the vehicle is equipped to tow the trailer or semitrailer.
Fully equipped for service includes the body (whether or not designed for transporting cargo, such as a concrete mixer); all accessories; all equipment attached to or carried on the vehicle for use in its operation or maintenance; and a full supply of fuel, oil, and water. The term does not include the driver; any equipment (not including the body) mounted on, or attached to, the vehicle, for use in handling, protecting, or preserving cargo; or any special equipment (such as an air compressor, crane, or specialized oilfield equipment).
taxmap/instr2/i2290-006.htm#TXMP0577c3c0

taxmap/instr2/i2290-006.htm#TXMP5629ab6b
Buses


rule
spacer

The taxable gross weight of a bus is its actual unloaded weight fully equipped for service plus 150 pounds for each seat provided for passengers and driver.
taxmap/instr2/i2290-006.htm#TXMP425fc902

taxmap/instr2/i2290-006.htm#TXMP23c2bf4c
Determining Taxable Gross Weight


rule
spacer

caution
The weight declared for registering a vehicle in a state may affect the taxable gross weight used to figure the tax. 
taxmap/instr2/i2290-006.htm#TXMP1fe1652c

taxmap/instr2/i2290-006.htm#TXMP1313228f
State registration by specific gross weight.

rule
spacer

If the vehicle is registered in any state that requires a declaration of gross weight in a specific amount, including proportional or prorated registration or payment of any other fees or taxes, then the vehicle's taxable gross weight must be no less than the highest gross weight declared for the vehicle in any state. If the vehicle is a tractor-trailer or truck-trailer combination, the taxable gross weight must be no less than the highest combined gross weight declared.
taxmap/instr2/i2290-006.htm#TXMP73a7e47c

taxmap/instr2/i2290-006.htm#TXMP146d1139
State registration by gross weight category.

rule
spacer

If the vehicle is registered in any state that requires vehicles to be registered on the basis of gross weight, and the vehicle is not registered in any state that requires a declaration of specific gross weight, then the vehicle's taxable gross weight must fall within the highest gross weight category for which the vehicle is registered in that state.
taxmap/instr2/i2290-006.htm#TXMP4e08fb3e

taxmap/instr2/i2290-006.htm#TXMP1be0dda3
State registration by actual unloaded weight.

rule
spacer

If the vehicle is registered only in a state or states that base registration on actual unloaded weight, then the taxable gross weight is the total of the three items listed under Taxable Gross Weight above.
taxmap/instr2/i2290-006.htm#TXMP0ec77861

taxmap/instr2/i2290-006.htm#TXMP1057beaf
Special permits.

rule
spacer

In determining a vehicle's taxable gross weight, do not consider weights declared to obtain special temporary travel permits. These are permits that allow a vehicle to operate:
  1. In a state in which it is not registered,
  2. At more than a state's maximum weight limit, or
  3. At more than the weight at which it is registered in the state.
However, special temporary travel permits do not include permits that are issued for your vehicle if the total amount of time covered by those permits is more than 60 days or (if issued on a monthly basis) more than 2 months during a taxable year.
previous pagePrevious Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Form 2290 Call Site
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Name and Address
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions