Form 2290 Heavy Highway Vehicle Use Tax Return

2290

Heavy Highway Vehicle Use Tax Return

Form
(Rev. July 2011)
Department of the Treasury
Internal Revenue Service (99)

Keep a copy of this
return for your records.

For the period July 1, 2011, through June 30, 2012
▶ Attach

both copies of Schedule 1 to this return.
the separate instructions.

OMB No. 1545-0143

▶ See

Employer identification number

Name

–
Type
or Print

Address (number, street, and room or suite no.)

City, state, and ZIP code (For Canadian or Mexican address, see the separate instructions.)

Check if applicable:
Address change

VIN Correction
Check this box if you are correcting a vehicle
identification number (VIN) listed on a previously filed
Schedule 1 (Form 2290). Do not check this box for any
other reason.

Amended Return
Check this box if reporting (a) additional tax from an
increase in taxable gross vehicle weight or (b) suspended
vehicles exceeding the mileage use limit. Do not check
this box for any other reason.

Part I

Final Return
Check this box if you no longer have taxable vehicles to
report.

Figuring the Tax
Y

Y

Y

Y

M

M

1

Was the vehicle(s) reported on this return used on public highways during July 2011? If YES,
1
enter 201107 in the boxes to the right. If NO, see the table on page 3 of the instructions . ▶
2
Tax. Enter the Total from Form 2290, page 2, column (4) . . . . . . . . . . . ▶
2
.
3
Additional tax from increase in taxable gross weight (see instructions) . . . . . . . ▶
3
.
4
.
4
Total tax. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . ▶
5
Credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . ▶
5
.
6
Balance due. Subtract line 5 from line 4. This is the amount you owe. If payment through
EFTPS, check here
. . . . . . . . . . . . . . . . . . . . . . ▶
6
.
Statement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.)
Part II
I declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways
7
(check the boxes that apply):
5,000 miles or less
7,500 miles or less for agricultural vehicles
during the period July 1, 2011, through June 30, 2012, and are suspended from the tax. Complete and attach Schedule 1.
8a

I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2010, through June 30, 2011, were
not subject to the tax for that period except for any vehicles listed on line 8b. Check this box if applicable. ▶
b Vehicle identification numbers

9

I declare that vehicle identification numbers
were listed as suspended on the Form 2290 filed for the period July 1, 2010, through June 30, 2011. These vehicles were sold or
,
on
transferred to
.
At the time of the transfer, the vehicles were still eligible for the suspension of the tax. Attach a separate list if needed.

Third
Party
Designee

Yes. Complete the following.

Do you want to allow another person to discuss this return with the IRS (see instructions)?
Designee’s
▶
name

Phone
no.

Personal identification
number (PIN)

▶

No

▶

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

▲

Sign
Here

Signature

Type or print name below signature.

Paid
Preparer
Use Only

Print/Type preparer’s name

Preparer's signature

Date

Telephone number
Date
Check
if
self-employed

Firm’s name

▶

Firm's EIN

Firm's address

▶

Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11250O

PTIN

▶

Form

2290 (Rev. 7-2011)

Page 2

Form 2290 (Rev. 7-2011)

Category

(1)
Annual tax
(vehicles used
during July)

.

Taxable gross weight
(in pounds)
.

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

.

55,000
55,001 – 56,000
56,001 – 57,000
57,001 – 58,000
58,001 – 59,000
59,001 – 60,000
60,001 – 61,000
61,001 – 62,000
62,001 – 63,000
63,001 – 64,000
64,001 – 65,000
65,001 – 66,000
66,001 – 67,000
67,001 – 68,000
68,001 – 69,000
69,001 – 70,000
70,001 – 71,000
71,001 – 72,000
72,001 – 73,000
73,001 – 74,000
74,001 – 75,000
over 75,000

(a)
Vehicles
except
logging*

$100.00
122.00
144.00
166.00
188.00
210.00
232.00
254.00
276.00
298.00
320.00
342.00
364.00
386.00
408.00
430.00
452.00
474.00
496.00
518.00
540.00
550.00

(2)
Partial-period tax
(vehicles first used after July)
(See the tables at the end of
the separate instructions.)

(b)
Logging
vehicles*

(a)
Vehicles
except logging*
.

.

$75.00 $
91.50
108.00
124.50
141.00
157.50
174.00
190.50
207.00
223.50
240.00
256.50
273.00
289.50
306.00
322.50
339.00
355.50
372.00
388.50
405.00
412.50

(3)
Number of
vehicles

(b)
Logging
vehicles*
.

(a)
Vehicles
except logging*
.

(b)
Logging
vehicles*
.

$

Totals. Add the number of vehicles in columns (3a) and (3b). Enter the total here
(this should be the same total of taxable vehicles shown on Schedule 1, Part II, line c).
Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . ▶

w

(4)
Amount of tax
(col. (1) or (2)
mutiplied by
col. (3))

Tax-Suspended Vehicles
(See Part II on page 6 of
the instructions.)

Category

Tax Computation

.

.

$

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

$

Complete both copies of Schedule 1 (Form 2290) and attach them to Form 2290.
* See page 2 of the instructions for information on logging vehicles.
Form

2290 (Rev. 7-2011)

Schedule of Heavy Highway Vehicles

SCHEDULE 1
(Form 2290)
(Rev. July 2011)
Department of the Treasury
Internal Revenue Service

For the period July 1, 2011, through June 30, 2012

▶

OMB No. 1545-0143

Complete and file both copies of Schedule 1. One copy will be stamped and returned to
you for use as proof of payment when registering vehicle(s) with a state.

Employer identification number

Name

–
Type
or Print

Address (number, street, and room or suite no.)

City, state, and ZIP code (For Canadian or Mexican address, see the separate instructions.)

Part I

Category A through W
(category W for
suspended vehicles)

Vehicles on Which You Are Reporting Tax. Enter VIN and category.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Part II

Summary of Reported Vehicles

a Total number of vehicles . . . . . . . . . . . . . . . . . . . . .
b Enter the total number of taxable vehicles on which the tax is suspended (category W)
c Total number of taxable vehicles. Subtract line b from line a . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

.
.
.

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.

Cat. No. 11250O

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a
b
c

Schedule 1 (Form 2290) (Rev. 7-2011)

THIS PAGE INTENTIONALLY LEFT BLANK

Schedule of Heavy Highway Vehicles

SCHEDULE 1
(Form 2290)
(Rev. July 2011)
Department of the Treasury
Internal Revenue Service

For the period July 1, 2011, through June 30, 2012

▶

OMB No. 1545-0143

Complete and file both copies of Schedule 1. One copy will be stamped and returned to
you for use as proof of payment when registering vehicle(s) with a state.

Employer identification number

Name

–
Type
or Print

Address (number, street, and room or suite no.)

City, state, and ZIP code (For Canadian or Mexican address, see the separate instructions.)

Part I

Category A through W
(category W for
suspended vehicles)

Vehicles on Which You Are Reporting Tax. Enter VIN and category.

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Part II

Summary of Reported Vehicles

a Total number of vehicles . . . . . . . . . . . . . . . . . . . . .
b Enter the total number of taxable vehicles on which the tax is suspended (category W)
c Total number of taxable vehicles. Subtract line b from line a . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

.
.
.

.
.
.

Cat. No. 11250O

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.

.
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a
b
c

Schedule 1 (Form 2290) (Rev. 7-2011)

THIS PAGE INTENTIONALLY LEFT BLANK

Schedule 1 (Form 2290) (Rev. 7-2011)

Consent to Disclosure of Tax Information
For the period July 1, 2011, through June 30, 2012
By signing, dating, and entering my employer identification number below, I hereby consent to the
Internal Revenue Service (IRS) disclosing information about my payment of the Heavy Highway
Vehicle Use Tax (HVUT) for the tax period listed above to the federal Department of Transportation
(DOT), U.S. Customs and Border Protection (CBP), and to state Departments of Motor Vehicles
(DMV). The information disclosed to the DOT, CBP, and state DMVs will be my Vehicle Identification
Number (VIN) and verification that I have paid the HVUT. The IRS may disclose the information to the
DOT, CBP, and to the DMVs of the 50 states and the District of Columbia who have other taxing,
registration, or information collecting authority. I agree that the American Association of Motor
Vehicle Administrators (AAMVA), a third-party nonprofit organization, may be used as an
intermediary to transmit my VIN and payment information from the IRS to the state DMVs.
I understand that the information to be disclosed is generally confidential under the laws
applicable to the IRS and that the agency receiving the HVUT information is not bound by these laws
and may use the information for any purpose as permitted by other federal laws and/or state law. To
be effective, this consent must be received by the IRS within 120 days of the date below.
If signed by a corporate officer or party other than the taxpayer, I certify that I have the authority to
execute this consent to disclosure of tax information.
Sign
Here

▶

▶
Date

Signature

▶
Type or print name below signature.

Employer identification number
Schedule 1 (Form 2290) (Rev. 7-2011)

Form 2290-V, Payment Voucher
Purpose of Form
Complete Form 2290-V if you are making a payment by
check or money order with Form 2290, Heavy Highway
Vehicle Use Tax Return. We will use Form 2290-V to
credit your payment more promptly and accurately, and
to improve our service to you.
If you have your return prepared by a third party and a
payment is required, provide Form 2290-V to the return
preparer.
Do not file Form 2290-V if you are paying the balance
due on line 6 of Form 2290 using the Electronic Federal
Tax Payment System (EFTPS) or electronic funds
withdrawal (direct debit). See How to Pay the Tax in the
Instructions for Form 2290.

Box 2. Enter the amount paid from line 6 of Form 2290.
Box 3. Enter the date as shown on line 1 of Form 2290.
Box 4. Enter your name and address as shown on Form
2290.
• Enclose your check or money order made payable to
the “United States Treasury.” Be sure to enter your EIN,
“Form 2290,” and the tax period on your check or money
order. Do not send cash. Do not staple Form 2290-V or
your payment to Form 2290 (or to each other).
• Detach Form 2290-V and send it with your payment and
Form 2290 to the address shown in the bottom left corner
of Form 2290-V.

Specific Instructions
Box 1. 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 (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.

Form

▲ Detach

2290-V

here ▲

Payment Voucher
For the period July 1, 2011, through June 30, 2012
▶ See How To Pay the Tax in the Instructions for Form 2290.
▶ Do not staple or attach this voucher or your payment to your return.

(Rev. July 2011)
Department of the Treasury
Internal Revenue Service
1 Employer identification number

2

OMB No. 1545-0143

Dollars

Enter the amount of your payment.
3

4

Enter date as shown on line 1 of Form 2290.

Y

Y

Y

Y

M

Name

M
Address

Send Form 2290, this voucher, and payment to:
Internal Revenue Service
P.O. Box 804525
Cincinnati, OH 45280-4525

City, state, and ZIP code (For Canadian or Mexican address, see the Instructions for Form 2290.)

Cents