taxmap/instr2/i2290-000.htm#TXMP560c4fbf
Heavy Highway Vehicle Use Tax Return
taxmap/instr2/i2290-000.htm#TXMP3e8eff18taxmap/instr2/i2290-000.htm#TXMP06b662ea
Schedule 1 has been expanded to allow the reporting of more vehicles. You should
complete and file both copies of Schedule 1. The second copy will be stamped and
returned to you for use as proof of payment.
taxmap/instr2/i2290-000.htm#TXMP4acb752dtaxmap/instr2/i2290-000.htm#TXMP41917cd2Electronic filing is required for each return reporting 25 or
more vehicles that the taxpayer files during the tax period. However, all
taxpayers are encouraged to file electronically. File Form 2290 electronically
through a provider participating in the IRS e-file program for excise taxes.
Once your return is accepted by the IRS, your stamped Schedule 1 can be
available in as little as 24 hours. For more information on
e-file, visit
www.lrs.gov and search
2290 e-file
or visit
www.irs.gov/trucker.
Taxpayers who become liable for the heavy highway vehicle use
tax in July, August, or September 2011 must file their returns during the month
of November 2011. See
When To File
later for more information. The tax due will be based on the tax rate for a
12-month period. See
Figuring the Tax later.
taxmap/instr2/i2290-000.htm#TXMP1995652aTaxpayers can register their vehicles between July 1, 2011, and
November 30, 2011, using a bill of sale from within 150 days or a stamped
Schedule 1 from the previous year's taxable period. See
Proof of payment for state registration later.
taxmap/instr2/i2290-000.htm#TXMP1ade0209taxmap/instr2/i2290-000.htm#TXMP6717aae9Use 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 later.
- 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 later.
- 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,
stolen, sold, 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.
- Figure and pay the tax due on a used taxable vehicle acquired
and used during the period. See
Used vehicle later.
Use Schedule 1 (Form 2290):
- To report all vehicles for which you are reporting tax (including
an increase in taxable gross weight) 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) (unless specifically
exempted) in any state. Use the copy of Schedule 1 stamped and returned to you
by the IRS for this purpose. For vehicles registered July 1 through November 30,
2011, see Proof of payment for state registration later.
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. If filing electronically, see
How To Make Your Payment later.
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