Heavy Highway Vehicle Use Tax Return

Instructions for Form 2290

Department of the Treasury
Internal Revenue Service

(Rev. July 2011)

Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code unless
otherwise noted.

Contents
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . .
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dual Registration . . . . . . . . . . . . . . . . . . . . . . . .
Dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Used Vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . .
Logging Vehicles . . . . . . . . . . . . . . . . . . . . . . . .
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . .
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . .
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . .
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employer Identification Number (EIN) . . . . . . . . .
Vehicle Identification Number (VIN) . . . . . . . . . . .
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . . . . . . . . . . . . . . . .
Part I. Figuring The Tax . . . . . . . . . . . . . . . . . . . . .
Line 2. Tax Computation . . . . . . . . . . . . . . . . . .
Line 3. Additional Tax From Increase in Taxable
Gross Weight . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 5. Credits . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II. Statement in Support of Suspension . . . . . .
Line 7 through Line 9 . . . . . . . . . . . . . . . . . . . . .
Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Suspended Vehicles Exceeding the Mileage Use
Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Agricultural Vehicles . . . . . . . . . . . . . . . . . . . . . .
How To Pay The Tax . . . . . . . . . . . . . . . . . . . . . . .
How To Make Your Payment . . . . . . . . . . . . . . .
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . .
Consent to Disclosure of Tax Information . . . . . .
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . .
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . .
Privacy Act and Paperwork Reduction Act Notice . .
Partial-Period Tax Tables . . . . . . . . . . . . . . . . . . .

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What’s New
Expanded Schedule 1. Schedule 1 has been expanded to
allow the reporting of more vehicles. You should complete
and file both copies of Schedule 1. The second copy will be
stamped and returned to you for use as proof of payment.

Reminders
Electronic filing. Electronic filing is required for each
return reporting 25 or more vehicles that the taxpayer files
during the tax period. However, all taxpayers are
encouraged to file electronically. File Form 2290
electronically through a provider participating in the IRS
Nov 02, 2011

e-file program for excise taxes. Once your return is accepted
by the IRS, your stamped Schedule 1 can be available in as
little as 24 hours. For more information on e-file, visit www.
lrs.gov and search “2290 e-file” or visit www.irs.gov/trucker.
Return for July, August, or September 2011. Taxpayers
who become liable for the heavy highway vehicle use tax in
July, August, or September 2011 must file their returns
during the month of November 2011. See When To File later
for more information. The tax due will be based on the tax
rate for a 12-month period. See Figuring the Tax later.
Getting your tags and/or registering your vehicle.
Taxpayers can register their vehicles between July 1, 2011,
and November 30, 2011, using a bill of sale from within 150
days or a stamped Schedule 1 from the previous year’s
taxable period. See Proof of payment for state registration
later.

General Instructions
Purpose of Form
Use Form 2290 to:
• Figure and pay the tax due on highway motor vehicles
used during the period with a taxable gross weight of 55,000
pounds or more.
• Figure and pay the tax due on a vehicle for which you
completed the suspension statement on another Form 2290
if that vehicle later exceeded the mileage use limit during the
period. See Suspended vehicles exceeding the mileage use
limit later.
• Figure and pay the tax due if, during the period, the
taxable gross weight of a vehicle increases and the vehicle
falls into a new category. See the instructions for line 3 later.
• Claim suspension from the tax when a vehicle is expected
to be used 5,000 miles or less (7,500 miles or less for
agricultural vehicles) during the period.
• Claim a credit for tax paid on vehicles that were
destroyed, stolen, sold, or used 5,000 miles or less (7,500
miles or less for agricultural vehicles).
• Report acquisition of a used taxable vehicle for which the
tax has been suspended.
• Figure and pay the tax due on a used taxable vehicle
acquired and used during the period. See Used vehicle
later.
Use Schedule 1 (Form 2290):
• To report all vehicles for which you are reporting tax
(including an increase in taxable gross weight) and those
that you are reporting suspension of the tax by category and
vehicle identification number (VIN).
• As proof of payment to register your vehicle(s) (unless
specifically exempted) in any state. Use the copy of
Schedule 1 stamped and returned to you by the IRS for this
purpose. For vehicles registered July 1 through November
30, 2011, see Proof of payment for state registration later.
Use Form 2290-V, Payment Voucher, to accompany your
check or money order. Form 2290-V is used to credit your
heavy highway vehicle use tax payment to your account. If
filing electronically, see How To Make Your Payment later.

Cat. No. 27231L

Who Must File

harvested forest products. A vehicle will be considered to be
registered under the laws of a state as a highway motor
vehicle used exclusively in the transportation of harvested
forest products if the vehicle is so registered under a state
statute or legally valid regulations. In addition, no special tag
or license plate identifying a vehicle as being used in the
transportation of harvested forest products is required.

You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2011, and ending on June 30, 2012, if a
taxable highway motor vehicle (defined below) is registered,
or required to be registered, in your name under state,
District of Columbia, Canadian, or Mexican law at the time of
its first use during the period and the vehicle has a taxable
gross weight of 55,000 pounds or more. See the examples
under When To File later.
You may be an individual, limited liability company (LLC),
corporation, partnership, or any other type of organization
(including nonprofit, charitable, educational, etc.).
Disregarded entities and qualified subchapter S
subsidiaries. Qualified subchapter S subsidiaries (QSubs)
and eligible single-owner disregarded entities are treated as
separate entities for excise tax and reporting purposes.
QSubs and eligible single-owner disregarded entities must
pay and report excise taxes, register for excise tax activities,
and claim any refunds, credits, and payments under the
entity’s employer identification number (EIN). These actions
cannot take place under the owner’s taxpayer identification
number (TIN). Some QSubs and disregarded entities may
already have an EIN. However, if you are unsure, please
call the IRS Business and Specialty Tax line at
1-800-829-4933. For more information on applying for an
EIN, see Employer Identification Number (EIN) later.
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities for
other federal tax purposes (other than employment taxes).
For more information, see Regulations section
301.7701-2(c)(2)(v).
Dual registration. If a taxable vehicle is registered in the
name of both the owner and another person, the owner is
liable for the tax. This rule also applies to dual registration of
a leased vehicle.
Dealers. Any vehicle operated under a dealer’s tag,
license, or permit is considered registered in the name of the
dealer.
Used vehicle. 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.

Products harvested from the forested site may include
timber that has been processed for commercial use by
sawing into lumber, chipping or other milling operations if
the processing occurs before transportation from the
forested site.
Logging vehicles are taxed at reduced rates. See
TIP Logging vehicles later.

Taxable Vehicles
Highway motor vehicles that have a taxable gross weight of
55,000 pounds or more are taxable.
A highway motor vehicle includes any self-propelled
vehicle designed to carry a load over public highways,
whether or not also designed to perform other functions.
Examples of vehicles that are designed to carry a load over
public highways include trucks, truck tractors, and buses.
Generally, vans, pickup trucks, panel trucks, and similar
trucks are not subject to this tax because they have a
taxable gross weight less than 55,000 pounds.
A vehicle consists of a chassis, or a chassis and body,
but does not include the load. It does not matter if the
vehicle is designed to perform a highway transportation
function for only a particular type of load, such as
passengers, furnishings, and personal effects (as in a
house, office, or utility trailer), or a special kind of cargo,
goods, supplies, or materials. It does not matter if machinery
or equipment is specially designed (and permanently
mounted) to perform some off-highway task unrelated to
highway transportation except to the extent discussed below
under Vehicles not considered highway motor vehicles.
Use means the use of a vehicle with power from its own
motor on any public highway in the United States.
A public highway is any road in the United States that is
not a private roadway. This includes federal, state, county,
and city roads.
Exemptions. To be exempt from the tax, a highway motor
vehicle must be used and actually operated by:
• The Federal Government,
• The District of Columbia,
• A state or local government,
• The American National Red Cross,
• A nonprofit volunteer fire department, ambulance
association, or rescue squad,
• An Indian tribal government but only if the vehicle’s use
involves the exercise of an essential tribal government
function, or
• A mass transportation authority if it is created under a
statute that gives it certain powers normally exercised by the
state.
Also exempt from the tax (not required to file Form 2290)
are:
• Qualified blood collector vehicles (see below) used by
qualified blood collector organizations, and
• Mobile machinery that meets the specifications for a
chassis as described under Specially designed mobile
machinery for nontransportation functions, later.
Qualified blood collector vehicle. A qualified blood
collector vehicle is a vehicle at least 80% of the use of which
during the prior tax period was by a qualified blood collector
organization for the collection, storage, or transportation of

If you acquire a vehicle and use it on the public
highways in any month other than July, you are liable
CAUTION for the tax for the prorated tax period. You must file
Form 2290 and pay the tax by the last day of the month after
the month you first use the vehicle, or by November 30,
2011, whichever date is later.
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.
Logging vehicles. A vehicle qualifies as a logging vehicle
if:

!

1. It is used exclusively for the transportation of products
harvested from the forested site, or it exclusively transports
the products harvested from the forested site to and from
locations on a forested site (public highways may be used
between the forested site locations), and
2. It is registered (under the laws of the State or States in
which the vehicle is required to be registered) as a highway
motor vehicle used exclusively in the transportation of

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blood. A vehicle first placed in service in a tax period will be
treated as a qualified blood collector vehicle for the tax
period if the qualified blood collector organization certifies
that the organization reasonably expects at least 80% of the
use of the vehicle by the organization during the tax period
will be in the collection, storage, or transportation of blood.

through June 30, 2012. To figure the tax, John would use
the amounts on Form 2290, page 2, column (1).
Example 2. John purchases a new taxable vehicle on
January 3, 2012. The vehicle is required to be registered in
his name. The vehicle is first used on the public highway in
January. John must file another Form 2290 reporting the
new vehicle by February 29, 2012, for the period beginning
July 1, 2011, through June 30, 2012. To figure the tax, John
would use Table I, later.
Example 3. All of Trucker A’s vehicles are first used in
the current period in July, 2011. Trucker A must file one
Form 2290 in November 2011. Trucker B first uses vehicles
on the public highway in July and August. Trucker B must
file two Forms 2290 in November 2011. Trucker C first uses
vehicles on the public highway in July, August, September,
and October, and must file four Forms 2290 in November,
2011.

Vehicles not considered highway motor vehicles.
Generally, the following kinds of vehicles are not considered
highway vehicles.
1. Specially designed mobile machinery for
nontransportation functions. A self-propelled vehicle is
not a highway vehicle if all the following apply.
a. The chassis has permanently mounted to it machinery
or equipment used to perform certain operations
(construction, manufacturing, drilling, mining, timbering,
processing, farming, or similar operations) if the operation of
the machinery or equipment is unrelated to transportation on
or off the public highways.
b. The chassis has been specially designed to serve only
as a mobile carriage and mount (and power source, if
applicable) for the machinery or equipment, whether or not
the machinery or equipment is in operation.
c. The chassis could not, because of its special design
and without substantial structural modification, be used as
part of a vehicle designed to carry any other load.
2. Vehicles specially designed for off-highway
transportation. A vehicle is not treated as a highway
vehicle if the vehicle is specially designed for the primary
function of transporting a particular type of load other than
over the public highway and because of this special design,
the vehicle’s capability to transport a load over a public
highway is substantially limited or impaired.
To make this determination, you can take into account
the vehicle’s size, whether the vehicle is subject to licensing,
safety, or other requirements, and whether the vehicle can
transport a load at a sustained speed of at least 25 miles per
hour. It does not matter that the vehicle can carry heavier
loads off highway than it is allowed to carry over the
highway.
3. Nontransportation trailers and semi-trailers. A
trailer or semi-trailer will not be treated as a highway vehicle
if it is specially designed to function as an enclosed
stationary shelter for carrying on a nontransportation
function at an off-highway site. For example, a trailer that is
capable only of functioning as an office for an off-highway
construction operation is not a highway vehicle.

IF, in this period, the
vehicle is first used
during ...

THEN, file Form 2290
and enter
and make your payment this date
by1...
on Form
2290, line 1

July, 2011

November 30, 2011

201107

August, 2011

November 30, 2011

201108

September, 2011

November 30, 2011

201109

October, 2011

November 30, 2011

201110

November, 2011

December 31, 2011

201111

December, 2011

January 31, 2012

201112

January, 2012

February 29, 2012

201201

February, 2012

March 31, 2012

201202

March, 2012

April 30, 2012

201203

April, 2012

May 31, 2012

201204

May, 2012

June 30, 2012

201205

June, 2012

July 31, 2012

201206

File by this date regardless of when state registration for the vehicle is
due.
1

Note. If any due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.
Extension of time to file. Before the due date of the
return, you may request an extension of time to file your
return by writing to the Department of the Treasury, Internal
Revenue Service, Cincinnati, OH 45999-0031. In your letter,
you must fully explain the cause of the delay. Except for
taxpayers abroad, the extension may be for no more than 6
months. An extension of time to file does not extend the time
to pay the tax. If you want an extension of time to pay, you
must request that separately.

When To File
Form 2290 must be filed for each month a taxable vehicle is
first used on public highways during the current period. For
the current period, which begins July 1, 2011, and ends
June 30, 2012, you must file Form 2290 and pay the tax by
the last day of the month after the month you first use the
vehicle, or by November 30, 2011, whichever date is later
(as shown in the chart below). Taxpayers should not file
Form 2290 for the current period before November 1, 2011.
The IRS will not provide a stamped Schedule 1 for the
current period until November 1.

How To File
Electronic filing is required for each return reporting
25 or more vehicles. However, all taxpayers are
CAUTION encouraged to file electronically. Electronic filing
generally allows for quicker processing of your return. A
stamped Schedule 1 can be available in as little as 24 hours
after filing.
Electronically. File Form 2290 electronically through any
electronic return originator (ERO), transmitter, and/or
intermediate service provider (ISP) participating in the IRS
e-file program for excise taxes. For more information on
e-file, visit the IRS website at www.irs.gov/efile or visit www.
irs.gov/trucker.

!

If you first use multiple vehicles in more than one month,
then a separate Form 2290 must be filed for each month, as
shown in Example 3 below.
The filing rules apply whether you are paying the tax or
reporting suspension of the tax. The following examples
demonstrate these rules.
Example 1. John uses a taxable vehicle on a public
highway July 1, 2011. John must file Form 2290 by
November 30, 2011, for the period beginning July 1, 2011,

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Paper. Mail Form 2290 to the address shown under Where
To File. If you did not pay the tax using the Electronic
Federal Tax Payment System (EFTPS), mail Form 2290-V
and your check or money order with Form 2290. For more
information on payments, see How To Pay The Tax later.

request abatement of assessed penalties or interest on
Form 2290.

Specific Instructions

Where To File

Getting Started

If you are not filing electronically, mail Form 2290 to:
Form 2290 with full payment

To complete Form 2290, have the following information
available.
1. Your employer identification number (EIN). You must
have an EIN to file Form 2290. You cannot use your social
security number.
2. The vehicle identification number of each vehicle.
3. The taxable gross weight of each vehicle to determine
its category.

Internal Revenue Service
P.O. Box 804525
Cincinnati, OH 45280-4525

Form 2290 without payment due
or using EFTPS for payment

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

Employer Identification Number (EIN)
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.

Private Delivery Services
You can use certain private delivery services designated by
the IRS to meet the “timely mailing as timely filing/paying”
rule for tax returns and payments. These private delivery
services include only the following.
• DHL Express (DHL): DHL Same Day Service.
• Federal Express (FedEx): FedEx Priority Overnight,
FedEx Standard Overnight, FedEx 2Day, FedEx
International Priority, and FedEx International First.
• United Parcel Service (UPS): UPS Next Day Air, UPS
Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air
A.M., UPS Worldwide Express Plus, and UPS Worldwide
Express.
The private delivery service can tell you how to get
written proof of the mailing date.

!

CAUTION

Vehicle Identification Number (VIN)
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.

Taxable Gross Weight
The taxable gross weight of a vehicle (other than a bus) is
the total of:
1. The actual unloaded weight of the vehicle fully
equipped for service,
2. The actual unloaded weight of any trailers or
semitrailers fully equipped for service customarily used in
combination with the vehicle, and
3. The weight of the maximum load customarily carried
on the vehicle and on any trailers or semitrailers customarily
used in combination with the vehicle.

Private delivery services cannot deliver items to P.O.
boxes. You must use the U.S. Postal Service to mail
any item to an IRS P.O. box address.

Form 2290 Call Site
You can get immediate help with your Form 2290 questions
by calling the Form 2290 call site. The hours of operation
are Monday – Friday, 8:00 a.m. to 6:00 p.m., eastern time.
IF you are calling from...

THEN use this number...

The United States

866-699-4096 (toll free)

Canada or Mexico

859-669-5733 (not toll free)

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 assistor will have access to your Form 2290 account
information. Spanish speaking assistors are available. Have
your Form 2290 and information about your filing available
when you call. For help with other returns filed, taxes paid,
etc., call 1-800-829-1040 for individual returns or
1-800-829-4933 for business returns.

Penalties and Interest
The law provides penalties for failing to file returns or pay
taxes when due. There are also penalties for filing false or
fraudulent returns. These penalties are in addition to the
interest charge on late payments. The penalty for filing a
return late or paying the tax late will not apply if you can
show reasonable cause for not filing (or paying) on time. If
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. Use
Form 843, Claim for Refund and Request for Abatement, to

Buses
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.

Determining Taxable Gross Weight

!

CAUTION

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The weight declared for registering a vehicle in a
state may affect the taxable gross weight used to
figure the tax.

State registration by specific gross weight. If 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.
State registration by gross weight category. If 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.
State registration by actual unloaded weight. If 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 above.
Special permits. In 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:
1. In a state in which it is not registered,
2. At more than a state’s maximum weight limit, or
3. At more than the weight at which it is registered in the
state.

tax from an increase in taxable gross weight. Instead, report
the additional tax on line 3.
Column 1 — Annual tax. Use the tax amounts listed in
column 1(a) for a vehicle used during July.
Logging vehicles. 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.
Column 2 — Partial-period tax. 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.

!

CAUTION

You must figure and pay the tax due on a used
taxable vehicle acquired and used during the period.
See Used vehicle earlier.

Logging vehicles. For logging vehicles, see Table II
later for the partial-period tax table. Enter the tax in column
2(b) for the applicable category.
Column 3 — Number of vehicles. 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.
Column 4 — Amount of tax. 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.

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.

Line 3. Additional Tax From Increase in
Taxable Gross Weight

Name and Address

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.

Enter your name and address. Include the suite, room, or
other unit number after the street address. If your address
has changed, check the Address change box on Form 2290.
P.O. box. If the post office does not deliver mail to the
street address and you have a P.O. box, show the box
number instead of the street address.
Canadian or Mexican address. If your address is in
Canada or Mexico, enter the information in the following
order: city, province or state, and country. Follow the
country’s practice for entering the postal code. Do not
abbreviate the country name.
Final return. If you no longer have vehicles to report on,
file a final return. Check the Final Return box on Form 2290,
sign the return, and mail it to the IRS.
Amended return. Check the Amended Return box only 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 the box for any other
reason. For more information, see Line 3. Additional Tax
From Increase in Taxable Gross Weight, below; or
Suspended vehicles exceeding the mileage use limit later.
VIN correction. Check the VIN Correction 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.

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 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 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 . . . . . .

Part I. Figuring the Tax

.

.

$

.

$

.

$

If the increase in taxable gross weight occurs in July
after you have filed your return, use the amounts on
CAUTION Form 2290, page 2, for the new category instead of
the partial-period tax tables.

Line 2. Tax Computation

!

To figure the tax on line 2, complete the Tax Computation
on Form 2290, page 2. Do not use line 2 to report additional

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Part II. Statement in Support of
Suspension

Line 5. Credits
Complete line 5 only if you are claiming a credit for tax paid
on a vehicle that was either:
• Sold,
• Destroyed or stolen before June 1 and not used during
the remainder of the period, or
• 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, below.
Information to be submitted. On a separate sheet of
paper, provide an explanation detailing the facts for each
credit.
For vehicles destroyed, stolen, or sold include: the VIN;
taxable gross weight category; date of the accident, theft, or
sale; and a copy of the worksheet under Figuring the credit
below. A vehicle is destroyed when it is damaged by
accident or other casualty to such an extent that it is not
economical to rebuild.

!

Line 7
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:

• List the vehicles on which the tax is suspended in

Schedule 1. See Schedule 1 (Form 2290) later, and
• You must also count the number of tax-suspended
vehicles (designated by Category “W”) listed in Part I of
Schedule 1, and enter the number on line b of Part II of
Schedule 1.

Line 8
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.

Line 9
If in the prior period, Form 2290, line 7 was completed and
the tax-suspended vehicles were sold or otherwise
transferred, complete line 9.

Sales
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 date shown in the table under When to
File, earlier.

Your claim for credit may be disallowed if you do not
provide all of the required information.

CAUTION

Figuring the credit. 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
line 5 of Form 2290 . . . . . . . . . . . . . . . . . . . . . . . . .

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 below.

$

Suspended vehicles exceeding the mileage use
limit

$

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.

$

The credit for each vehicle must be calculated separately.
Vehicle used less than the mileage use limit. 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.
When to make a claim. 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, 2011, through June 30, 2012, 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, 2012.

Figure the tax on Form 2290, page 2, based on the
month the vehicle was first used in the period. Report the
tax on Form 2290, line 2. Check the Amended Return box
on page 1 and to the right of “Amended Return” write the
month in which the mileage use limit was exceeded. Do not
complete Form 2290, Part II, or Schedule 1, Part II. File the
amended Form 2290 and Schedule 1 by the last day of the
month following the month in which the mileage use limit
was exceeded.

Agricultural vehicles
An agricultural vehicle is any highway motor vehicle that is:
1. Used (or expected to be used) primarily for farming
purposes, and
2. 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

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Payment voucher. Complete Form 2290-V, Payment
Voucher. If you have your Form 2290 prepared by a third
party, provide this payment voucher to the return preparer.
Box 1. Enter your EIN. If you do not have an EIN, see
Employer Identification Number (EIN), earlier.
Box 2. Enter the amount you are paying with Form 2290.
Box 3. Enter the same date that you entered on Form
2290, Part I, line 1.
Box 4. Enter your name and address exactly as shown on
Form 2290. Print your name clearly.

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 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.

Schedule 1 (Form 2290)
Complete and file both copies of Schedule 1. The second
copy will be stamped and returned to you for use as proof of
payment. Your return may be rejected if Schedule 1 is not
attached to Form 2290.
E-file. If Form 2290 is filed electronically, a copy of
Schedule 1 with an IRS watermark will be sent to the ERO,
transmitter, and/or ISP electronically. Ask the ERO,
transmitter, and/or ISP for the original electronic copy of
Schedule 1.
Note. If you want a copy of a prior-period Schedule 1
returned, you must send a written request to the Department
of the Treasury, Internal Revenue Service, Cincinnati, OH
45999-0031.
Name and address. Enter your name and address on
Schedule 1 exactly as shown on Form 2290. See Name and
Address later.
Part I. Enter by category the VIN of each vehicle for which
you are reporting tax. If you need more space, attach
separate lists. Be sure to write your name, EIN, and the
taxable period for each list you attach. Failure to include the
full VIN may prevent you from registering your vehicle with
the state.
Note. Instead of completing Part I, 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, EIN, and the taxable period for each statement
you attach.

How To Pay The Tax
There are three methods to pay the tax.
• Electronic funds withdrawal (direct debit) if filing
electronically.
• Electronic Federal Tax Payment System (EFTPS).
• Check or money order using the payment voucher.
You must pay the tax in full with your Form 2290.

How To Make Your Payment
Electronic funds withdrawal (direct debit). If you are
filing Form 2290 electronically, you can authorize a direct
debit to make your payment. For more information on e-file,
visit the IRS website at www.irs.gov/efile.
EFTPS. Using EFTPS is voluntary, but you must enroll in
EFTPS before you can use it. To get more information or to
enroll in EFTPS, visit the EFTPS website at www.eftps.gov
or call 1-800-555-4477.
If you make your payment using EFTPS, do not include
the payment voucher. If filing a paper Form 2290, mail Form
2290 to the Department of the Treasury, Internal Revenue
Service, Cincinnati, OH 45999-0031.
Paying on time. For EFTPS payments to be on time,
you must initiate the transaction at least 1 business day
before the date the payment is due.
Check or money order. If you use this method, you must
also complete the payment voucher. See Payment voucher
below.
• 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 earlier.
• Do not staple your payment to the voucher or Form 2290.

Part II. Complete as follows:
• Enter on line a the total vehicles reported on Form 2290,
page 2.
• Enter on line b the total number of taxable vehicles on
which the tax is suspended, reported on Form 2290, page 2,
column (3), category W.
• Enter on line c the total number of taxable vehicles.
(Subtract line b from line a.)
Proof of payment for state registration. Generally, states
will require verification of payment of the tax for any taxable
vehicle before they will register the vehicle.
Registrations July 1 through November 30, 2011.
During the period July 1 through November 30, 2010, states
must accept the stamped prior-year Schedule 1 for the
taxable period ending June 30, 2011, as a substitute proof
of payment.
For newly-acquired heavy highway use vehicles
registered during the period July 1 through November 30,
2011, states must register a vehicle without proof of highway
use tax payment if:
• You present the original or a photocopy of a bill of sale
showing that the vehicle was purchased by the owner during
the 150 days before the date the state received the
application for registration; and
• The vehicle has not been registered in any state after the
date of purchase.

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Registrations after November 30, 2011. Use the stamped
copy of Schedule 1 for the taxable period beginning July 1,
2011, as proof of payment when registering vehicles with
the state, or entering a Canadian or Mexican vehicle into the
United States.

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.

If you do not have the stamped copy, you may use a
photocopy of Form 2290, Schedule 1, and both sides of your
canceled check as proof of payment.

Signature

No proof of payment is required for a newly purchased
vehicle, if you present to the state a copy of the bill of sale
showing that the vehicle was purchased within the last 60
days. However, you must file a return and pay any tax due.
See When To File earlier.

Sign the return. Returns filed without a signature will be sent
back to you for signing. An unsigned return is not
considered filed.

A limited number of states have agreed to participate in
an alternate proof of payment program with the IRS. In
those states, the Department of Motor Vehicles (DMV) may
forward your return to the IRS if certain requirements are
met. If you give your Form 2290 (with voucher and payment)
to your DMV to be forwarded to the IRS, no further proof of
payment is needed to register your vehicle. Contact your
local DMV to see if your state participates in this program.

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.

Recordkeeping

If you give the DMV your Form 2290 to forward, your
return is not considered filed until the IRS receives it. You
are responsible for any penalties or interest if the return is
filed late or lost by the DMV.

Records for each vehicle should show all of the following
information.
1. A detailed description of the vehicle, including the VIN.
2. 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.
3. The date you acquired the vehicle and the name and
address of the person from whom you acquired it.
4. 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.
5. 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.
6. 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
earlier.

Schedule 1 (Form 2290), Consent to
Disclosure of Tax Information
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, U.S.
Customs and Border Protection, state Departments of Motor
Vehicles, and the American Association of Motor Vehicle
Administrators. The IRS needs your consent to release this
information. If you agree to have the information released,
please sign and date the consent. 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.

Third Party Designee
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.

How To Get Tax Help
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, you will have quick and easy access to
tax help.
Contacting your Taxpayer Advocate. The Taxpayer
Advocate Service (TAS) is an independent organization
within the IRS whose employees assist taxpayers who are
experiencing economic harm, who are seeking help in
resolving tax problems that have not been resolved through
normal channels, or who believe that an IRS system or
procedure is not working as it should. Here are seven things
every taxpayer should know about TAS:
• TAS is your voice at the IRS.
• Our service is free, confidential, and tailored to meet your
needs.
• You may be eligible for TAS help if you have tried to
resolve your tax problem through normal IRS channels and
have gotten nowhere, or you believe an IRS procedure just
isn’t working as it should.

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:
• Exchange information concerning Form 2290 with the
IRS, and
• 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.

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• TAS helps taxpayers whose problems are causing

Phone. Many services are available by phone.

financial difficulty or significant cost, including the cost of
professional representation. This includes businesses as
well as individuals.
• TAS employees know the IRS and how to navigate it. We
will listen to your problem, help you understand what needs
to be done to resolve it, and stay with you every step of the
way until your problem is resolved.
• TAS has at least one local taxpayer advocate in every
state, the District of Columbia, and Puerto Rico. You can call
your local advocate, whose number is in your phone book,
in Pub. 1546, Taxpayer Advocate Service — Your Voice at
the IRS, and on our website at www.irs.gov/advocate. You
can also call our toll-free line at 1-877-777-4778 or TTY/
TDD 1-800-829-4059.
• You can learn about your rights and responsibilities as a
taxpayer by visiting www.taxtoolkit.irs.gov.
Low Income Taxpayer Clinics (LITCs). LITCs are
independent organizations that provide low income
taxpayers with representation in federal tax controversies
with the IRS for free or for a nominal charge. The clinics also
provide tax education and outreach for taxpayers who speak
English as a second language. Publication 4134, Low
Income Taxpayer Clinic List, provides information on clinics
in your area. It is available at www.irs.gov/advocate/, click
on “Low Income Taxpayer Clinics”, or at your local IRS
office.
Free tax services. To find out what services are available,
get Pub. 910, IRS Guide to Free Tax Services. It contains
lists of free tax information sources, including publications,
services, and free tax education and assistance programs. It
also has an index of over 100 TeleTax topics (recorded tax
information) you can listen to on your telephone.
Accessible versions of IRS published products are
available on request in a variety of alternative formats for
people with disabilities.
Free help with your return. Free help in preparing your
return is available nationwide from IRS-trained volunteers.
The Volunteer Income Tax Assistance (VITA) program is
designed to help low-income taxpayers and the Tax
Counseling for the Elderly (TCE) program is designed to
assist taxpayers age 60 and older with their tax returns.
Many VITA sites offer free electronic filing and all volunteers
will let you know about credits and deductions you may be
entitled to claim. To find the nearest VITA or TCE site, call
1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide
counseling program. To find the nearest AARP Tax-Aide
site, call 1-888-227-7669 or visit AARP’s website at
www.aarp.org/money/taxaide.
For more information, go to www.irs.gov and enter
keyword “VITA” in the upper right-hand corner.

• 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.
• Solving problems. You can get face-to-face help solving
tax problems every business day in IRS Taxpayer
Assistance Centers (TACs). An employee can explain IRS
letters, request adjustments to your account, or help you set
up a payment plan. Call your local TAC for an appointment.
Go to www.irs.gov/localcontacts or look in the phone book
under United States Government, Internal Revenue Service.
• 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.
• TeleTax topics. Call 1-800-829-4477 to listen to
pre-recorded messages covering various tax topics.
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.
Walk-in. Many products and services are available
on a walk-in basis.

• 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 DVD 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.
• Services. You can walk in to your local TAC 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 are
more comfortable talking with someone in person, visit your
local TAC where you can spread out your records and talk
with an IRS representative face-to-face. No appointment is
necessary — just walk in. If you prefer, you can call your
local TAC 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. If you have an ongoing,
complex tax account problem or a special need, such as a
disability, an appointment can be requested. All other issues
will be handled without an appointment. To call your TAC,
go to www.irs.gov/localcontacts or look in the phone book
under United States Government, Internal Revenue Service.

Internet. Access the IRS website at www.irs.gov 24
hours a day, 7 days a week to:

• E-file your return. Find out about commercial tax

preparation and e-file services available free to eligible
taxpayers.
• Download forms, instructions, and publications.
• Order IRS products online.
• Research your tax questions online.
• Search publications online by topic or keyword.
• View Internal Revenue Bulletins (IRBs) published in the
last few years.
• Figure your withholding allowances using the withholding
calculator online at www.irs.gov/individuals.
• Sign up to receive local and national tax news by email.
• Get information on starting and operating a small
business.

Mail. You can send your order for forms,
instructions, and publications to the address below.
You should receive a response within 10 days after
your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products. You can order Publication
1796, IRS Tax Products DVD, and obtain:

• Current-year forms, instructions, and publications.
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•
•
•
•
•
•
•
•

Prior-year forms, instructions, and publications.
Tax Map: an electronic research tool and finding aid.
Tax law frequently asked questions.
Tax Topics from the IRS telephone response system.
Internal Revenue Code — Title 26 of the U.S. Code.
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.
Purchase the DVD from National Technical Information
Service (NTIS) at www.irs.gov/cdorders for $30 (shipping
and handling included) or call 1-877-233-6767 toll free to
buy the DVD for $30 (plus a $6 handling fee).

intelligence agencies to combat terrorism. If you fail to
provide this information in a timely manner, you may be
liable for penalties and interest.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as
required by section 6103.
The time needed to complete and file Form 2290 and
Schedule 1 will vary depending on individual circumstances.
The estimated average time is: Recordkeeping, 42 hr., 33
min.; Learning about the law or the form, 24 min.;
Preparing, copying, assembling, and sending the form
to the IRS, 1 hr., 6 min.

Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the Internal
Revenue laws of the United States. Section 4481 requires
that the use of certain types of highway motor vehicles be
taxed. Form 2290 is used to determine the amount of tax
you owe. Section 6011 requires you to provide the
requested information. Section 6109 requires you to provide
your taxpayer identification number. Routine uses of this
information include giving it to the Department of Justice for
civil and criminal litigation, and cities, states, and the District
of Columbia for use in administering their tax laws. We may
also disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and

If you have comments concerning the accuracy of these
time estimates or suggestions for making this form simpler,
we would be happy to hear from you. You can write to the
Internal Revenue Service, Tax Products Coordinating
Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave.
NW, IR-6526, Washington, DC 20224. Do not send Form
2290 to this address. Instead, see Where To File earlier.

Partial-Period Tax Tables (for vehicles first used after July of the period)
• Find the category line for the vehicle in Table I or Table II. The categories are listed in the Tax Computation table on page 2 of Form 2290.
• Find the month the vehicle was first used on public highways.
• Read down the column. The amount where the category line and the month column meet is the tax due.
• Enter the amount in column 2 on page 2 of Form 2290.
Table I

Vehicles Except Logging (enter in column 2(a))

CATEGORY AUG (11)
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

$ 91.67
111.83
132.00
152.17
172.33
192.50
212.67
232.83
253.00
273.17
293.33
313.50
333.67
353.83
374.00
394.17
414.33
434.50
454.67
474.83
495.00
504.17

SEP (10)

OCT (9)

NOV (8)

DEC (7)

JAN (6)

FEB (5)

MAR (4)

APR (3)

MAY (2)

JUNE (1)

$ 83.33
101.67
120.00
138.33
156.67
175.00
193.33
211.67
230.00
248.33
266.67
285.00
303.33
321.67
340.00
358.33
376.67
395.00
413.33
431.67
450.00
458.33

$ 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

$ 66.67
81.33
96.00
110.67
125.33
140.00
154.67
169.33
184.00
198.67
213.33
228.00
242.67
257.33
272.00
286.67
301.33
316.00
330.67
345.33
360.00
366.67

$ 58.33
71.17
84.00
96.83
109.67
122.50
135.33
148.17
161.00
173.83
186.67
199.50
212.33
225.17
238.00
250.83
263.67
276.50
289.33
302.17
315.00
320.83

$ 50.00
61.00
72.00
83.00
94.00
105.00
116.00
127.00
138.00
149.00
160.00
171.00
182.00
193.00
204.00
215.00
226.00
237.00
248.00
259.00
270.00
275.00

$ 41.67
50.83
60.00
69.17
78.33
87.50
96.67
105.83
115.00
124.17
133.33
142.50
151.67
160.83
170.00
179.17
188.33
197.50
206.67
215.83
225.00
229.17

$ 33.33
40.67
48.00
55.33
62.67
70.00
77.33
84.67
92.00
99.33
106.67
114.00
121.33
128.67
136.00
143.33
150.67
158.00
165.33
172.67
180.00
183.33

$ 25.00
30.50
36.00
41.50
47.00
52.50
58.00
63.50
69.00
74.50
80.00
85.50
91.00
96.50
102.00
107.50
113.00
118.50
124.00
129.50
135.00
137.50

$ 16.67
20.33
24.00
27.67
31.33
35.00
38.67
42.33
46.00
49.67
53.33
57.00
60.67
64.33
68.00
71.67
75.33
79.00
82.67
86.33
90.00
91.67

$ 8.33
10.17
12.00
13.83
15.67
17.50
19.33
21.17
23.00
24.83
26.67
28.50
30.33
32.17
34.00
35.83
37.67
39.50
41.33
43.17
45.00
45.83

-10-

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

Logging Vehicles (enter in column 2(b))
$ 68.75
83.87
99.00
114.12
129.24
144.37
159.50
174.62
189.75
204.87
219.99
235.12
250.25
265.37
280.50
295.62
310.74
325.87
341.00
356.12
371.25
378.12

$ 62.49
76.25
90.00
103.74
117.50
131.25
144.99
158.75
172.50
186.24
200.00
213.75
227.49
241.25
255.00
268.74
282.50
296.25
309.99
323.75
337.50
343.74

$ 56.25
68.62
81.00
93.37
105.75
118.12
130.50
142.87
155.25
167.62
180.00
192.37
204.75
217.12
229.50
241.87
254.25
266.62
279.00
291.37
303.75
309.37

$ 50.00
60.99
72.00
83.00
93.99
105.00
116.00
126.99
138.00
149.00
159.99
171.00
182.00
192.99
204.00
215.00
225.99
237.00
248.00
258.99
270.00
275.00

$ 43.74
53.37
63.00
72.62
82.25
91.87
101.49
111.12
120.75
130.37
140.00
149.62
159.24
168.87
178.50
188.12
197.75
207.37
216.99
226.62
236.25
240.62

-11-

$ 37.50
45.75
54.00
62.25
70.50
78.75
87.00
95.25
103.50
111.75
120.00
128.25
136.50
144.75
153.00
161.25
169.50
177.75
186.00
194.25
202.50
206.25

$ 31.25
38.12
45.00
51.87
58.74
65.62
72.50
79.37
86.25
93.12
99.99
106.87
113.75
120.62
127.50
134.37
141.24
148.12
155.00
161.87
168.75
171.87

$ 24.99
30.50
36.00
41.49
47.00
52.50
57.99
63.50
69.00
74.49
80.00
85.50
90.99
96.50
102.00
107.49
113.00
118.50
123.99
129.50
135.00
137.49

$ 18.75
22.87
27.00
31.12
35.25
39.37
43.50
47.62
51.75
55.87
60.00
64.12
68.25
72.37
76.50
80.62
84.75
88.87
93.00
97.12
101.25
103.12

$ 12.50
15.24
18.00
20.75
23.49
26.25
29.00
31.74
34.50
37.25
39.99
42.75
45.50
48.24
51.00
53.75
56.49
59.25
62.00
64.74
67.50
68.75

$6.24
7.62
9.00
10.37
11.75
13.12
14.49
15.87
17.25
18.62
20.00
21.37
22.74
24.12
25.50
26.87
28.25
29.62
30.99
32.37
33.75
34.37