Table of Contents
To complete Form 2290, have the following information available.
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Your employer identification number (EIN). You must have an EIN to file Form 2290. You cannot use your social security number.
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The vehicle identification number of each vehicle.
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The taxable gross weight of each vehicle to determine its category.
If the EIN on the preaddressed Form 2290 is wrong or you did not receive a preaddressed Form 2290, enter the correct number.
If you do not have an
EIN, you may apply for one online. Go to the IRS website at
www.irs.gov/businesses/small and click on the “Employer ID
Numbers” 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.
The taxable gross weight of a vehicle (other than a bus) is the total of:
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The actual unloaded weight of the vehicle fully equipped for service,
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The actual unloaded weight of any trailers or semitrailers fully equipped for service customarily used in combination with the vehicle, and
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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).
The 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.

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In a state in which it is not registered,
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At more than a state's maximum weight limit, or
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At more than the weight at which it is registered in the state.
The first time you file Form 2290, enter your name and address. Include the suite, room, or other unit number after the street address. Each period after that, the IRS will mail you a Package 2290 with your information preprinted on the form. If you receive a preprinted form, check your information. Make any corrections on the form. If your address has changed, check the Address change box on Form 2290.
To figure the tax on line 2, complete the Tax Computation on Form 2290, page 2.

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. At the top of Form 2290, write the word "Amended" and 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 on page 10. 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 page 10, 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 | $ |

Complete line 5 only if you are claiming a credit for tax paid on a vehicle that was either:
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Sold,
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Destroyed or stolen before June 1 and not used during the remainder of the period, or
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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 on page 6.

| 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 page 10, 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 | $ | |
Complete line 7 to suspend the tax on vehicles expected to be used less than the mileage use limit during a period.
You must also:
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Enter the total number of tax-suspended vehicles on Form 2290, page 2, column (3), category W, and
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List the vehicles on which the tax is suspended in Schedule 1, Part II. See Schedule 1 (Form 2290) on
page 7.
If any of the vehicles listed as suspended in the prior period exceeded the mileage use limit, check the box on line 8a and list the vehicle identification numbers for those vehicles on line 8b. Attach a separate sheet if needed.
If in the prior period, Form 2290, line 7 was completed and the tax-suspended vehicles were sold or otherwise transferred, complete line 9.
If you sell a vehicle while under suspension, a statement must be given to the buyer and must show the seller's name, address, and EIN; VIN; date of the sale; odometer reading at the beginning of the period; odometer reading at the time of sale; and the buyer's name, address, and EIN. The buyer must attach this statement to Form 2290 and file the return by the last day of the month following the month the vehicle was purchased.
If, after the sale, the use of the vehicle exceeds the mileage use limit (including the highway mileage recorded on the vehicle by the former owner) for the period, and the former owner has provided the required statement, the new owner is liable for the tax on the vehicle. If the former owner has not furnished the required statement to the new owner, the former owner is also liable for the tax for that period. See Suspended vehicles exceeding the mileage use limit next.
Once a suspended vehicle exceeds the mileage use limit, the tax becomes due. Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners.
Report the tax for the whole period on Form 2290, line 2. Do not complete Form 2290, Part II, or Schedule 1, Part II. Figure the tax on Form 2290, page 2, based on the month the vehicle was first used in the period. At the top of the return, write the word "Amended" and the month in which the mileage use limit was exceeded. File Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded.
An agricultural vehicle is any highway motor vehicle that is:
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Used (or expected to be used) primarily for farming purposes, and
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Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming is not required for it to be considered an agricultural vehicle.
A vehicle is used primarily for farming purposes if more than half of the vehicle's use (based on mileage) during the period is for farming purposes (defined below).
Do not take into account the number of miles that the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded. Keep accurate records of the miles that a vehicle is used on a farm.
Farming purposes means the transporting of any farm commodity to or from a farm, or the use directly in agricultural production.
Farm commodity means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. A farm commodity does not include a commodity that has been changed by a processing operation from its raw or natural state.
Example.
Juice extracted from fruits or vegetables is not a farm commodity for purposes of the suspension of tax on agricultural vehicles.
A vehicle is considered used for farming purposes if it is used in an activity that contributes in any way to the conduct of a farm. Activities that qualify include clearing land, repairing fences and farm buildings, building terraces or irrigation ditches, cleaning tools or farm machinery, and painting. But a vehicle will not be considered used for farming purposes if used in connection with operations such as canning, freezing, packaging, or other processing operations.
There are three methods to pay the tax.
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Electronic funds withdrawal (direct debit) if filing electronically.
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Electronic Federal Tax Payment System (EFTPS).
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Check or money order using the payment voucher.
You must pay the tax in full with your Form 2290.
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Do not send cash. Make your check or money order payable to the United States Treasury. Write your name, address, EIN, “Form 2290,” and the date (as entered in
Box 3) on your payment. -
Detach the voucher and send it with the Form 2290, both copies of Schedule 1, and your payment. If you filed electronically, do not send Form 2290 and Schedule 1 with the payment voucher. See Where To File on page 3.
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Do not staple your payment to the voucher or Form 2290.
Complete both copies of Schedule 1 and file them with your return. Your return may be rejected if Schedule 1 is not attached to Form 2290. A copy of Schedule 1 will be stamped and returned to you.
Note.
If you want a copy of a prior-period Schedule 1 returned to you, you must send a written request to the Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0031.
Form 2290. See Name and Address on page 5.
Note.
Instead of completing Parts I and II, you may attach a statement to Schedule 1 that lists the VINs by category. You must attach two copies of the statement. Be sure to write your name and EIN on each statement you attach.
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Enter on line a the total number of taxable vehicles that you reported on Form 2290, page 2, column (3),
categories A-V. -
Enter on line b the total number of taxable vehicles that you reported on Form 2290, page 2, column (3),
category W.
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Registering vehicles with the state, or
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Entering a Canadian or Mexican vehicle into the United States.
Some states are participating in the electronic sharing of information reported on Form 2290 and Schedule 1. The information shared includes the VINs for all vehicles reported on Schedule 1 and verification that you paid the tax reported on line 6 of Form 2290. This information will also be shared with the Department of Transportation and U.S. Customs and Border Protection. The IRS needs your consent to release this information. If you agree to have the information released, please sign and date the consent on page 2 of Schedule 1. Check with your state to determine if it is participating in the program and if you are still required to submit a stamped Schedule 1 as proof of payment.
If you want to allow an employee of your business, a return preparer, or other third party to discuss your Form 2290 with the IRS, check the “Yes” box in the Third Party Designee section of Form 2290. Also, enter the designee's name, phone number, and any five digits that person chooses as his or her personal identification number (PIN). The authorization applies only to the tax return on which it appears.
By checking the “Yes” box, you are authorizing the IRS to speak with the designee to answer any questions relating to the information reported on Form 2290. You are also authorizing the designee to:
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Exchange information concerning Form 2290 with the IRS, and
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Request and receive written tax return information relating to Form 2290, including copies of notices, correspondence, and account transcripts.
You are not authorizing the designee to bind you to anything (including additional tax liability) or otherwise represent you before the IRS. If you want to expand the designee's authority, see Pub. 947, Practice Before the IRS and Power of Attorney.
The authorization will automatically expire 1 year from the due date (without regard to extensions) for filing your Form 2290. If you or your designee wants to revoke this authorization, send a written statement of revocation to the Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999. See Pub. 947 for more information.
Sign the return. Returns filed without a signature will be sent back to you for signing. An unsigned return is not considered filed.
Keep records for all taxable highway vehicles registered in your name for at least 3 years after the date the tax is due or paid, whichever is later. They must be available at all times for inspection by the IRS. Also keep copies of all returns and schedules you have filed. Keep your records even if a vehicle is registered in your name for only a portion of a period. If the tax is suspended on a highway motor vehicle for a period because its use on public highways during the period did not exceed 5,000 miles (7,500 miles for agricultural vehicles), the registrant must keep the records at least 3 years after the end of the period to which the suspension applies.
Records for each vehicle should show all of the following information.
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A detailed description of the vehicle, including the VIN.
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The weight of loads carried by the vehicle in the same form as required by any state in which the vehicle is registered or required to be registered.
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The date you acquired the vehicle and the name and address of the person from whom you acquired it.
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The first month of each period in which a taxable use occurred and any prior month in which the vehicle was used in the period while registered in your name, with proof that the prior use was not a taxable use.
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The date the vehicle was sold or transferred and the name and address of the purchaser or transferee. If it was not sold, the records must show how and when you disposed of it.
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If the tax is suspended for a vehicle, keep a record of actual highway mileage. For an agricultural vehicle, keep accurate records of the number of miles it is driven on a farm. See Part II. Statement in Support of Suspension on
page 6.
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

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Download forms, instructions, and publications;
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Order IRS products online;
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Learn about IRS e-file;
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Research your tax questions online;
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Search publications online by topic or keyword;
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View Internal Revenue Bulletins (IRBs) published in the last few years;
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Sign up to receive local and national tax news by email; and
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Get information on starting and operating a small business.

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Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
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Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
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TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional
answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative
to listen in on or
record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

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Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
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Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

IRS National Distribution Center
1201 North Mitsubishi Motorway
Bloomington, IL 61704-6613

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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Bonus: Historical Tax Products DVD - Ships with the final release.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
The CD/DVD is released twice during the year. The first release will ship the beginning of January and the final release will ship the beginning of March.
Buy the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change.

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Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
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All the business tax forms, instructions, and publications needed to successfully manage a business.
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Tax law changes for 2008.
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Tax Map: an electronic research tool and finding aid.
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Web links to various government agencies, business associations, and IRS organizations.
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“Rate the Product” survey—your opportunity to suggest changes for future editions.
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A site map of the CD to help you navigate the pages of the CD with ease.
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An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.
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