Instructions for Form 2290
taxmap/instr2/i2290-006.htm#TXMP26415647The 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 apply if you
can show reasonable cause for not filing (or paying) on time. If you receive a
penalty for filing your return late or paying your tax late and believe you have
reasonable cause for doing so, send a letter to the IRS explaining why you
believe you have reasonable cause for filing late or paying late. Do
not
attach an explanation when you file your return. Use Form 843, Claim for Refund
and Request for Abatement, to request abatement of assessed penalties or
interest on Form 2290.
taxmap/instr2/i2290-006.htm#TXMP7dd44a0ctaxmap/instr2/i2290-006.htm#TXMP05540bd5To complete Form 2290, have the following information available.
- Your employer identification number (EIN). You must have an
EIN to file Form 2290. You cannot use your social security number.
- The vehicle identification number of each vehicle.
- The taxable gross weight of each vehicle to determine its
category.
Enter the correct EIN. If you do not have an EIN, apply for one
online at
www.irs.gov/businesses/small and click on the
Employer ID Numbers
(EINs) 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.
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#TXMP483f3cebThe taxable gross weight of a vehicle (other than a bus) is the
total of:
- The actual unloaded weight of the vehicle fully equipped for
service,
- The actual unloaded weight of any trailers or semitrailers
fully equipped for service customarily used in combination with the vehicle, and
- 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#TXMP056eef35The 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#TXMP6f1c7492 | 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#TXMP5d1de286If 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#TXMP789173a3If 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#TXMP38ed9908If 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#TXMP1ff12e70In 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:
- In a state in which it is not registered,
- At more than a state's maximum weight limit, or
- 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.
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