Instructions for Form 2290
taxmap/instr2/i2290-006.htm#TXMP02025472If 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.
taxmap/instr2/i2290-006.htm#TXMP71106af1taxmap/instr2/i2290-006.htm#TXMP1a7630f7To 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#TXMP5954fdefThe 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#TXMP55266aebThe 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#TXMP5e629e9f | 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#TXMP1fe1652cIf 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#TXMP73a7e47cIf 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#TXMP400622c7If 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, earlier.
taxmap/instr2/i2290-006.htm#TXMP64483e94In 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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