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previous pagePrevious Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Name and Address
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Part II. Statement in Support of Suspension
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
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Part I. Figuring the Tax


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Line 2. Tax Computation


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To figure the tax on line 2, complete the Tax Computation on Form 2290, page 2.
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Column 1—Annual tax.

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Use the tax amounts listed in column 1(a) for a vehicle used during July.
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Logging vehicles.
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Use the tax amounts listed in column 1(b) for logging vehicles used in July. For more information on these vehicles, see page 2.
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Column 2—Partial-period tax.

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If the vehicle is first used after July, the tax is based on the number of months remaining in the period. See Table I on page 10 for the partial-period tax table. Enter the tax in column 2(a) for the applicable category.
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You must figure and pay the tax due on a used taxable vehicle acquired and used during the period. See Used vehicle on page 2.
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Logging vehicles.
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For logging vehicles, see Table II on page 10 for the partial-period tax table. Enter the tax in column 2(b) for the applicable category.
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Column 3—Number of vehicles.

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Enter the number of vehicles for categories A–V in the applicable column. Add the number of vehicles in columns (3a) and (3b), categories A–V, and enter the combined number on the total line in column 3. For category W, enter the number of suspended vehicles in the applicable column.
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Column 4—Amount of tax.

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Multiply the applicable tax amount times the number of vehicles. Add all amounts in a category and enter the result in column 4. Then, add the tax amounts in column 4 for categories A–V, and enter the total tax amount.
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Line 3. Additional Tax From Increase in Taxable Gross Weight


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Complete line 3 only if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new category. For instance, an increase in maximum load customarily carried may change the taxable gross weight.
Report the additional tax for the remainder of the period on Form 2290, line 3. Check the Amended Return box and to the right of Amended Return write the month the taxable gross weight increased. File Form 2290 and Schedule 1 by the last day of the month following the month in which the taxable gross weight increased.
Figure the additional tax using the following worksheet. Attach a copy of the worksheet for each vehicle.
1. Enter the month the taxable gross weight increased. Enter the month here and on Form 2290, line 1
2.From Form 2290, page 2, determine the new taxable gross weight category. Next, go to the Partial-Period Tax Tables on page 10. Find the month entered on line 1 above. Read down the column to the new category; this is the new tax. Enter the amount here $
3.On page 10, find the tax under that month for the previous category reported. Enter the amount here$
4.Additional tax. Subtract line 3 from line 2. Enter the additional tax here and on Form 2290, line 3 $
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If the increase in taxable gross weight occurs in July after you have filed your return, use the amounts on Form 2290, page 2, for the new category instead of the partial-period tax tables.
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Line 5. Credits


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Complete line 5 only if you are claiming a credit for tax paid on a vehicle that was either:
A credit, lower tax, exemption, or refund is not allowed for an occasional light or decreased load or a discontinued or changed use of the vehicle.
The amount claimed on line 5 cannot exceed the tax reported on line 4. Any excess credit must be claimed as a refund using Form 8849, Claim for Refund of Excise Taxes, and Schedule 6, Other Claims. Also use Schedule 6 to make a claim for an overpayment due to a mistake in tax liability previously reported on Form 2290. See When to make a claim on page 6.
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Information to be submitted.

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On a separate sheet of paper, provide an explanation detailing the facts for each credit.
For vehicles destroyed, stolen, or sold include: the VIN; taxable gross weight category; date of the accident, theft, or sale; and a copy of the worksheet under Figuring the credit next. A vehicle is destroyed when it is damaged by accident or other casualty to such an extent that it is not economical to rebuild.
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Your claim for credit may be disallowed if you do not provide all of the required information.
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Figuring the credit.
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Figure the number of months of use and find the taxable gross weight category of the 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 table on page 10 (the number of months is shown in parentheses at the top of the table next to each month).
1. For the vehicle that was destroyed, stolen, or sold, enter the tax previously reported on Form 2290, line 4$
2.Partial-period tax. On page 10, find where the taxable gross weight category and months of use meet and enter the tax here $
3.Credit. Subtract line 2 from line 1. Enter here and on line 5 of Form 2290 $
The credit for each vehicle must be calculated separately.
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Vehicle used less than the mileage use limit.

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If the tax has been paid for a period on a vehicle that is used 5,000 miles or less (7,500 miles or less for agricultural vehicles), the person who paid the tax may make a claim for the credit.
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When to make a claim.

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For a vehicle that was destroyed, stolen, or sold before June 1, a credit for tax paid can be claimed on the next Form 2290 filed or a refund of tax paid can be claimed on Form 8849.
For a vehicle that was used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period, a credit for tax paid can be claimed on the first Form 2290 filed for the next period. Likewise, a refund for tax paid cannot be claimed on Form 8849 until the end of the Form 2290 tax period. For example, if the tax was paid for the period July 1, 2009, through June 30, 2010, for a vehicle used 5,000 miles or less during the period, a credit on Form 2290 (or refund on Form 8849) cannot be claimed until after June 30, 2010.
previous pagePrevious Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Name and Address
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Part II. Statement in Support of Suspension
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions