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IRS.gov Website
Instructions for Form 2290
taxmap/instr2/i2290-008.htm#en_us_publink100030266

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Part I. Figuring the Tax(p5)

rule
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Line 1(p5)

rule
For used vehicles purchased from a private seller during the period, see Used vehicles below.
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Line 2(p5)

rule
To 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.
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taxmap/instr2/i2290-008.htm#TXMP3911e77a
Column 1—Annual tax.(p5)
rule
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 Logging vehicles under Who Must File, earlier.
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taxmap/instr2/i2290-008.htm#TXMP27197ab7
Column 2—Partial-period tax.(p5)
rule
For used vehicles purchased from a private seller during the period, see Used vehicles next. For all other vehicles, if 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.
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Used vehicles.
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If you acquire and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.
If there is an unpaid tax liability for the months before you acquire and use the vehicle during the tax period, you are liable for the total tax for the entire period, to the extent not paid. In that case, you must file Form 2290 and pay the tax by the last day of the month after the month notification is received from the IRS that the tax has not been paid in full.
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New tax computation for privately purchased used vehicles and required claim information for privately sold used vehicles.
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  1. For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2015, but before June 1, 2016, and the buyer's first use (such as driving it from the purchase location to the buyer's home or business location) is in the month of sale, the buyer's total tax for the tax period does not include the tax for the month of sale.
  2. Note.The due date of Form 2290 does not change. The buyer should enter the month after the sale on Form 2290, line 1 (Example: November 2015 is entered as "201511").

  3. If a vehicle is sold, the name and address of the purchaser (along with previously required information) must be included with the seller's claim for a credit or refund of tax paid for the remaining months of the current period.
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taxmap/instr2/i2290-008.htm#TXMP51047588
For vehicle purchases from a seller who has paid the tax for the current period: Buyer's tax computation for a used vehicle privately purchased on or after July 1, 2015, but before June 1, 2016, when the buyer's first use is in the month of sale.
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The tax on the buyer's use of a vehicle after the purchase is prorated by multiplying a full tax period's tax by a fraction.
  1. The numerator is the number of months in the period from the first day of the month after the month of sale through the end of the tax period.
  2. The denominator is the number of months in the entire tax period.
The buyer must do the following.

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Example.(p6)

On July 2, 2015, Linda paid the full tax period tax of $550 for the use of her 80,000-pound taxable gross weight vehicle. John purchased the used truck from Linda on September 8, 2015, and drove it on the public highway from Linda's home to his own home the next day. Linda, the seller, can claim a credit or refund of the tax she paid for the 9 months after the sale. Because of that, and that John's first taxable use was to drive the truck to his home in the month of sale (September), his prorated tax is figured from the first day of the next month (October), through the end of the taxable period, June 30, 2016. The due date of John's Form 2290 does not change, so he must file by October 31, 2015.

Full tax period tax: $550
Numerator: 9 (number of months from October through June)
Denominator: 12 (full 12-month tax period, July through June)
Prorated tax: 9/12 of $550 = $412.50
John should enter "201510" on line 1.
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Logging vehicles.
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For logging vehicles, see Table II, later, 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.(p6)
rule
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.(p6)
rule
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(p6)

rule
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. 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 in the space next to the Amended Return box on Form 2290, page 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 $
caution
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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taxmap/instr2/i2290-008.htm#TXMP0d87df0d
Line 5(p6)

rule
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 (Form 8849), Other Claims. Also use Schedule 6 (Form 8849) 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.
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Information to be submitted.(p6)
rule
On a separate sheet of paper, provide an explanation detailing the facts for each credit.
For vehicles destroyed, stolen, or sold include the following.
  1. The VIN;
  2. The taxable gross weight category;
  3. The date of destruction, theft, or sale;
  4. A copy of the worksheet under Figuring the credit below; and
  5. If the vehicle was sold on or after July 1, 2015, the name and address of the purchaser of the vehicle.
.
caution
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 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 Form 2290, line 5 $
The credit for each vehicle must be calculated separately.
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Vehicle used less than the mileage use limit.(p7)
rule
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.(p7)
rule
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, 2015, through June 30, 2016, 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, 2016.