Major Changes for Form 2290

Description of Major Changes for
Form 2290, Heavy Highway Vehicle Use Tax Return (Rev. 7-2008)
•

Form 2290 will now be a 6 page product (both mailout and OTC versions). We
moved Form 2290-V, Payment Voucher, to page 5. Page 6 will be blank. This
change was made to accommodate the paid preparer’s signature box.

•

We added the paid preparer’s signature box per section 8246 of the Small
Business and Work Opportunity Tax Act of 2007 (P.L. 110-28).

Description of Major Changes for
Instructions for Form 2290,
Heavy Highway Vehicle Use Tax Return
(Rev. July 2008)
General Changes
• Throughout the instructions we added “Department of the Treasury” to all two
line addresses. Per the U.S. Postal Service, all addresses must be at least three lines.
• We updated various dates throughout the instructions.
Specific Changes
Page 1
• Under What’s New, we retained the discussion on Electronic filing to further
promote this option.
• Under What’s New, we added Disregarded entities and qualified subchapter S
subsidiaries because after December 31, 2007, these entities are not disregarded for
certain excise taxes. This change was made under T.D. 9356.
Page 2
• Under Used vehicle, we removed all instances of the term owner. The terms
owner and previous owner have caused confusion in the industry. This change was
coordinated with SBSE Excise and CC:PSI:7.
• Under Qualified blood collector vehicle, we updated the language for
consistency with section 4483(h).
Page 5
• Under Line 5. Credits, we added a Caution to state that a claim for credit may be
disallowed if all of the required information is not included with the claim. This
change was requested by CC: PSI:7.
Page 9
• Under Mail, we updated the address for the National Distribution Center. This
information was provided by M&P Publishing.