Instructions for Form 2290
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1239taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1249To figure the tax on line 2, complete the
Tax Computation
on Form 2290, page 2. Do not use line 2 to report additional tax from an
increase in taxable gross weight. Instead, report the additional tax on line 3.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1268Use the tax amounts listed in column 1(a) for a vehicle used during July.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1275Use the tax amounts listed in column 1(b) for logging vehicles used in July. For more information on these vehicles, see
Logging vehicles under
Who Must File, earlier.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1292If the vehicle is first used after July, the tax is based on the number of months remaining in the period. See
Table I, later, for the partial-period tax table. Enter the tax in column 2(a) for the applicable
category.
 | You must figure and pay the tax due on a used taxable vehicle acquired and used during the period. See Used vehicle,
earlier. |
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1311For logging vehicles, see Table II, later, for the partial-period tax table. Enter the tax in column 2(b) for the applicable category.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1324Enter 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.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1332Multiply 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.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1341Complete 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. Do not report any tax on line 2 unless other taxable vehicles are being reported in addition to the vehicle(s) with the increased taxable gross weight. 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, later. 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 the Partial-Period Tax Tables, later, 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
| $ |
| 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. |
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1453Complete line 5 only if you are claiming a credit for tax paid on a vehicle that was either:
- Sold,
- Destroyed or stolen before June 1 and not used during the remainder of the period,
or
- Used during the prior period 5,000 miles or less (7,500 miles or less for agricultural
vehicles).
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, below.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1522On 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
below. A vehicle is destroyed when it is damaged by accident or other casualty
to such an extent that it is not economical to rebuild.
| Your claim for credit may be disallowed if you do not provide all of the required
information. |
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1541Figure 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
Partial-Period Tax Tables, later (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 the
Partial-Period Tax Tables,
later, 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.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1619If 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.
taxmap/instr2/i2290-008.htm#en_us_publink_27231ld0e1627For 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, 2011, through June 30, 2012, 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,
2012.
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