Enlarge image | Heavy Highway Vehicle Use Tax Return Keep a copy of this return for your records. Form 2290 For the period July 1, 2023, through June 30, 2024 (Rev. July 2023) Department of the Treasury Attach both copies of Schedule 1 to this return. OMB No. 1545-0143 Internal Revenue Service Go to www.irs.gov/Form2290 for instructions and the latest information. Name Employer identification number (EIN) – Address (number, street, and room or suite no.) Type or Print City or town, state or province, country, and ZIP or foreign postal code Check if applicable: Address Change VIN Correction Check this box if you are correcting a vehicle identification number (VIN) listed on a previously filed Amended Return Schedule 1 (Form 2290). Attach an explanation to the Check this box if reporting (a) additional tax from an return. Don’t check this box for any other reason. increase in taxable gross vehicle weight or (b) suspended vehicles exceeding the mileage use limit. Don’t check Final Return this box for any other reason. Check this box if you no longer have taxable vehicles to report. Part I Figuring the Tax Caution: If you purchased a used vehicle from a private seller, see instructions. Y Y Y Y M M 1 Was the vehicle(s) reported on this return used on public highways duringJuly 2023? If “YES, ” enter 202307 in the boxes to the right. If “NO, ”see the table on page 3 of the instructions . . 1 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 Total tax. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . 4 . 5 Credits (Attach supporting documentation. See instructions.) . . . . . . . . . . 5 . 6 Balance due. Subtract line 5 from line 4. This is the amount you owe. Check the applicable box if payment is through: EFTPS Credit or debit card . . . . . . . . . 6 . Part II Statement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.) 7 I declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways (check the boxes that apply): 5,000 miles or less 7,500 miles or less for agricultural vehicles during the period July 1, 2023, through June 30, 2024, and are suspended from the tax. Complete and attach Schedule 1. 8 a I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2022, through June 30, 2023, 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, 2022, through June 30, 2023. These vehicles were sold or transferred to on , . At the time of the transfer, the vehicles were still eligible for the suspension of the tax. Attach a separate list if needed. Third Do you want to allow another person to discuss this return with the IRS? See instructions. Yes. Complete the following. No Party Designee’s Phone Personal identification Designee name no. number (PIN) 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 Date Type or print name below signature. Telephone number Print/Type preparer’s name Preparer’s signature Date Paid Check if PTIN self-employed Preparer Firm’s name Firm’s EIN Use Only Firm’s address Phone no. For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Form 2290 (Rev. 7-2023) |
Enlarge image | Form 2290 (Rev. 7-2023) Page 2 Tax Computation (1) (2) (3) (4) Annual tax Partial-period tax Number of Amount of tax (vehicles used (vehicles first used after July) vehicles (col. (1) or (2) during July) See the tables at the end of multiplied by the separate instructions. col. (3)) (a) (b) (a) (b) (a) (b) Category Taxable gross weight Vehicles Logging Vehicles Logging Vehicles Logging Category (in pounds) except vehicles* except vehicles* except vehicles* logging* logging* logging* A 55,000 $100.00 $75.00 $ $ $ A B 55,001 – 56,000 122.00 91.50 B C 56,001 – 57,000 144.00 108.00 C D 57,001 – 58,000 166.00 124.50 D E 58,001 – 59,000 188.00 141.00 E F 59,001 – 60,000 210.00 157.50 F G 60,001 – 61,000 232.00 174.00 G H 61,001 – 62,000 254.00 190.50 H I 62,001 – 63,000 276.00 207.00 I J 63,001 – 64,000 298.00 223.50 J K 64,001 – 65,000 320.00 240.00 K L 65,001 – 66,000 342.00 256.50 L M 66,001 – 67,000 364.00 273.00 M N 67,001 – 68,000 386.00 289.50 N O 68,001 – 69,000 408.00 306.00 O P 69,001 – 70,000 430.00 322.50 P Q 70,001 – 71,000 452.00 339.00 Q R 71,001 – 72,000 474.00 355.50 R S 72,001 – 73,000 496.00 372.00 S T 73,001 – 74,000 518.00 388.50 T U 74,001 – 75,000 540.00 405.00 U V over 75,000 550.00 412.50 V Totals. Add the number of vehicles in columns (3)(a) and (3)(b). 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 . $ Tax-Suspended Vehicles W (See Part II on page 7 of the instructions.) 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. 7-2023) |
Enlarge image | SCHEDULE 1 Schedule of Heavy Highway Vehicles (Form 2290) For the period July 1, 2023, through June 30, 2024 OMB No. 1545-0143 (Rev. July 2023) Department of the Treasury Complete and file both copies of Schedule 1. One copy will be stamped and returned to Internal Revenue Service you for use as proof of payment when registering your vehicle(s) with a state. Name Employer identification number (EIN) – Address (number, street, and room or suite no.) Type or Print City or town, state or province, country, and ZIP or foreign postal code Month of first use (see instructions) Y Y Y Y M M Category A through W Part I Vehicles You Are Reporting (enter VIN and category) (category W for suspended vehicles) 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 reported vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . a b Enter the total number of taxable vehicles on which the tax is suspended (category W) . . . . . . . . b c Total number of taxable vehicles. Subtract line b from line a . . . . . . . . . . . . . . . . . c For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Schedule 1 (Form 2290) (Rev. 7-2023) |
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Enlarge image | SCHEDULE 1 Schedule of Heavy Highway Vehicles (Form 2290) For the period July 1, 2023, through June 30, 2024 OMB No. 1545-0143 (Rev. July 2023) Department of the Treasury Complete and file both copies of Schedule 1. One copy will be stamped and returned to Internal Revenue Service you for use as proof of payment when registering your vehicle(s) with a state. Name Employer identification number (EIN) – Address (number, street, and room or suite no.) Type or Print City or town, state or province, country, and ZIP or foreign postal code Month of first use (see instructions) Y Y Y Y M M Category A through W Part I Vehicles You Are Reporting (enter VIN and category) (category W for suspended vehicles) 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 reported vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . a b Enter the total number of taxable vehicles on which the tax is suspended (category W) . . . . . . . . b c Total number of taxable vehicles. Subtract line b from line a . . . . . . . . . . . . . . . . . c For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Schedule 1 (Form 2290) (Rev. 7-2023) |
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Enlarge image | Schedule 1 (Form 2290) (Rev. 7-2023) Consent to Disclosure of Tax Information For the period July 1, 2023, through June 30, 2024 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 Signature Date Here – Type or print name below signature. Employer identification number (EIN) Schedule 1 (Form 2290) (Rev. 7-2023) |
Enlarge image | Form 2290-V, Payment Voucher Purpose of Form Box 2. Enter the amount paid from Form 2290, line 6. Complete Form 2290-V if you are making a payment by Box 3. Enter the date as shown on Form 2290, line 1. check or money order with Form 2290, Heavy Highway Box 4. Enter your name and address as shown on Form Vehicle Use Tax Return. We will use Form 2290-V to 2290. credit your payment more promptly and accurately, and to improve our service to you. • Enclose your check or money order made payable to “United States Treasury.” Be sure to enter your EIN, If you have your return prepared by a third party and a “Form 2290,” and the tax period (the date as shown on payment is required, provide Form 2290-V to the return line 1 of Form 2290) on your check or money order. Don’t preparer. send cash. Don’t staple Form 2290-V or your payment to Don’t file Form 2290-V if you are paying the balance Form 2290 (or to each other). due on Form 2290, line 6, using the Electronic Federal • Detach Form 2290-V and send it with your payment and Tax Payment System (EFTPS), credit or debit card, or Form 2290 to the address shown in the bottom left corner electronic funds withdrawal (direct debit). See How To of Form 2290-V. Pay the Tax in the Instructions for Form 2290. Private delivery services (PDSs) can’t deliver items to P.O. boxes. You must use the U.S. Specific Instructions ¶! Postal Service to mail any item to an IRS P.O. Box 1. If you don’t have an EIN, you may apply for one CAUTION box address. online. Go to the IRS website at www.irs.gov/EIN. Only persons with an address in a foreign country, for example If you are using a PDS or sending a payment that is drawn from an international financial Canada, may apply for an EIN by calling 267-941-1099 ¶! institution, see the instructions for details on (not a toll-free call). You may also apply for an EIN by CAUTION faxing or mailing Form SS-4, Application for Employer where to send the voucher. Identification Number, to the IRS. Detach here. Form Payment Voucher 2290-V For the period July 1, 2023, through June 30, 2024 OMB No. 1545-0143 (Rev. July 2023) Department of the Treasury See How To Pay the Tax in the Instructions for Form 2290. Internal Revenue Service Don’t staple or attach this voucher or your payment to your return. 1 Employer identification number (EIN) 2 Enter the amount of your payment. Dollars Cents Make your check or money order payable – to “United States Treasury” 3 Enter date as shown on line 1 of Form 2290. 4 Name Y Y Y Y M M Address (number, street, and room or suite no.) Send Form 2290, this voucher, and payment to: Internal Revenue Service City or town, state or province, country, and ZIP or foreign postal code P.O. Box 932500 Louisville, KY 40293-2500 |