Form 2290 Heavy Vehicle Use Tax Return

(Rev. July 1998) For the taxable year July 1, 1998, through June 30, 1999

Department of the Treasury

Internal Revenue Service © Attach both copies of Schedule 1 to this return.

Was the vehicle(s) reported on this return in service on public highways during July 1998?

If YES, enter 9807 in the boxes to the right. If NO, see the instructions for Line 1 on page 5 ©

Total tax. Enter the total amount from page 2, column 4, categories A through V

1

Additional tax from increase in taxable gross weight. See the instructions on page 5 ©

2

Adjustments. See the instructions on page 5. Attach statement ©

3

Tax as adjusted. Add line 2 plus line 3 minus line 4. This is the amount you owe. See the instructions

for figuring the tax on page 5. If paying in installments, go to line 6 ©

4

Installment payment. See instructions on page 4

5

Under penalties of perjury, I declare that I have examined this return, and accompanying schedules and statements, and, to the best of my knowledge and belief, they

are true, correct, and complete.

Signature © Title (Owner, etc.) © Date © 

(Please type or print name below signature.)

For Privacy Act and Paperwork Reduction Act Notice, see instructions on page 7. Cat. No. 11250O Form 2290 (Rev. 7-98)

OMB No. 1545-0143

FOR IRS

USE ONLY

T

FF

FP

I

T

I declare that the vehicles listed below are expected to be used on public highways (check the box that applies):

6

Vehicle identification numbers (Attach a separate list if more space is needed.)

8 I declare that EACH vehicle listed as exempt from the tax on Form 2290 filed for the last tax period was not used more than 5,000

miles (7,500 for agricultural vehicles) and therefore is not subject to the use tax for that period. Check this box if applicable.

9 I declare that vehicle identification numbers

were listed as eligible for the suspension on a prior return. These vehicles were transferred to

 on , 19 . At the time of the transfer, the vehicles were still

eligible for the suspension of the tax. (Attach a separate list if more space is needed.)

Name

Check here if:

City, state, and ZIP code (province or state, postal code, and country) (Do not abbreviate.)

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

Employer identification number

DETACH HERE

OMB No. 1545-0143

Form 2290-V

Department of the Treasury

Internal Revenue Service

Payment Voucher

Enter the first four letters of your business

name

2

5 Enter your business name

© Do not staple or attach this voucher or your payment to your return.

Enter your address

Enter your city, state, and ZIP code

(99)

See the Voucher Instructions on page 8.

Enter the amount of the payment 3 Enter your employer identification number

you are making

1

$ .

Send Form 2290, this voucher, and payment to:

Internal Revenue Service

P.O. Box 6229

Chicago, IL 60680-6229

Telephone number ( )

4 Enter taxable year (see instructions)

5,000 miles or less 7,500 miles or less for agricultural vehicles

during the taxable year July 1, 1998, through June 30, 1999. Also complete and attach Schedule 1, Part II.

(Rev. July 1998)

(99)

Part I

Part II

Figuring the Tax

Y YMM

Statement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.)

7

Please

Type

or Print

Address

change

Final return

1

2

3

4

5

6

Y YMM

For the taxable year July 1, 1998, through June 30, 1999

Keep a copy of this

return for your records.
Tax Computation

If the taxable gross weight of your

vehicle is listed in one of the

categories shown below, you are

required to file this return. The rate

in column (1) is based on the

taxable gross weight. (See page 7.)

(2)

Partial-year rate

(vehicles first used after July)

(See the tables on page 8.)

(4)

Amount of tax

(col. (1) or (2)

times col. (3))

(1)

Annual rate

(vehicles used

during July)

(3)

Number of

vehicles

Category

(b)

Logging or

Canadian/

Mexican*

Vehicles

(a)

Vehicles Except

Logging or

Canadian/

Mexican*

(b)

Logging or

Canadian/

Mexican*

Vehicles

(a)

Vehicles Except

Logging or

Canadian/

Mexican*

(b)

Logging or

Canadian/

Mexican*

Vehicles

(a)

Vehicles Except

Logging or

Canadian/

Mexican*

Taxable Gross Weight

(in pounds)

A 55,000 $100.00 $75.00

B 55,001 – 56,000 122.00 91.50

C 56,001 – 57,000 144.00 108.00

D 57,001 – 58,000 166.00 124.50

E 58,001 – 59,000 188.00 141.00

F 59,001 – 60,000 210.00 157.50

G 60,001 – 61,000 232.00 174.00

H 61,001 – 62,000 254.00 190.50

I 62,001 – 63,000 276.00 207.00

J 63,001 – 64,000 298.00 223.50

K 64,001 – 65,000 320.00 240.00

L 65,001 – 66,000 342.00 256.50

M 66,001 – 67,000 364.00 273.00

N 67,001 – 68,000 386.00 289.50

O 68,001 – 69,000 408.00 306.00

P 69,001 – 70,000 430.00 322.50

Q 70,001 – 71,000 452.00 339.00

R 71,001 – 72,000 474.00 355.50

S 72,001 – 73,000 496.00 372.00

T 73,001 – 74,000 518.00 388.50

U 74,001 – 75,000 540.00 405.00

V Over 75,000 550.00 412.50

Tax-Suspended Vehicles

(See Suspended Vehicles

on page 6.)

W

* See instructions on page 3 for information on reduced rates for logging and Canadian/Mexican vehicles.

Total tax on vehicles reported on this return. Add the amounts in column (4), categories A through V. Enter

here and on line 2, page 1

Form 2290 (Rev. 7-98) Page 2

Complete both copies of Schedule 1 (Form 2290) on page 9 and attach it to Form 2290.

$$ $

$
Form 2290 (Rev. 7-98) Page 3

General Instructions

Section references are to the Internal Revenue Code unless

otherwise noted.

Purpose of Form

Use Form 2290 to figure and pay the tax due on heavy vehicles

used on public highways. Also use this form to claim exemption from

the tax when such vehicles are expected to be used on public

highways 5,000 miles or less (7,500 miles or less for agricultural

vehicles). Use Schedule 1 as proof of payment of this tax to register

your vehicle in any state.

Exceeding the mileage limit. If you file Form 2290 and complete

the suspension statement and later find that your vehicle exceeded

the mileage use limit, you must file another Form 2290. See

Suspended Vehicles on page 6.

One source of funds for the national highway construction program

is the Federal highway use tax on heavy motor vehicles that are

used on public highways. You may be liable for this tax if a taxable

highway motor vehicle is registered in your name.

The tax applies to highway motor vehicles having taxable gross

weights of 55,000 pounds or more. This includes trucks, truck

tractors, and buses. Generally, vans, pickup trucks, panel trucks,

and similar trucks are not subject to this tax.

You may be an individual, corporation, partnership, or any other

type of organization (including nonprofit, charitable, educational, etc.).

Foreign persons. Foreign persons are liable for this tax if they are

required to register vehicles in any of the states, the District of

Columbia, Canada, or Mexico.

Dual ownership. If a taxable vehicle is registered in the name of

both the owner and another person, the owner is liable for the tax.

This 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.

Exemptions. To be exempt from the highway use tax, a truck, truck

tractor, or bus must be used and actually operated by:

● The American National Red Cross,

● Nonprofit volunteer fire departments, ambulance associations, and

rescue squads.

The exemption applies to vehicles operated by:

1. An Indian tribal government but only if the vehicle’s use

involves the exercise of an essential tribal government function.

2. A mass transportation authority if it is created under a statute

that gives it certain powers normally exercised by the state.

3. A state or local government even if used in an activity usually

carried on by private business.

Example. Trucks used by a city to collect trash from an industrial

company’s premises under a contract awarded in competitive

bidding from the company are not subject to the tax.

Not exempt. This exemption does not apply to:

1. Owner-operated school buses used only to transport students

to and from school under a contract with a board of education.

2. Vehicles driven and maintained by a taxpayer under a U.S. mail

contract.

3. Government-owned vehicles driven and maintained by a

company doing research and development under a government

contract.

4. Government-owned vehicles furnished to and operated by

contractors in connection with government-operated plants.

However, they are not subject to the highway use tax if the vehicles

are neither registered nor required to be registered in any state.

When To File

The Form 2290-V, Payment Voucher, is for correctly crediting your

heavy vehicle use tax payment to your account. Use the payment

voucher to make your heavy vehicle use tax payment for the year (or

your first installment payment). This will speed processing, reduce

processing costs, and reduce the chance of errors. You may receive

a preprinted Form 2290 and Form 2290-V with your name, address,

and employer identification number (EIN) on it. If you use a third

party preparer, provide the preprinted Form 2290 and the payment

voucher to the return preparer. See How To Pay the Tax on page 4.

● The Federal Government,

● Any state,

● The District of Columbia,

● Any local government,

Second-hand vehicle purchased. If you acquire a second-hand

taxable vehicle and have it registered in your name during the tax

period, you must have proof of taxable use of this vehicle in the tax

period, and if applicable, suspension of the tax, before it 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.

If a taxable vehicle is used in the tax period while registered in the

name of the first owner, that person owes the tax. If the first owner

pays it, no later owners owe the tax for that period. Proof of

payment of tax is a copy of Schedule 1, Form 2290, stamped by the

IRS. However, if you obtain, register, and use a vehicle in a tax

period for which the tax is due and not paid, you are liable for the

unpaid tax for the entire period of taxable use. It does not matter

that the prior user, who failed to pay the tax, had filed a return. As

the later user in a tax period, you must report or pay the tax by the

last day of the month after the month the IRS notifies you that a

return must be filed.

Full year. The Federal highway use tax is a graduated tax that is

based on the taxable gross weight of the vehicle. The tax rates for

the taxable year which begins in July each year are:

Taxable gross weight Rate of tax

At least 55,000 but not over 75,000

pounds

$100 a year plus $22 for each 1,000

pounds or fraction thereof over

55,000 pounds

Over 75,000 pounds $550

Reduced rate. The tax rate is reduced by 25% for logging and

Canadian/Mexican vehicles. See the Tax Computation on page 2

(Form 2290) for the tax rates for these vehicles; for the partial-year

tax rates, see Table II on page 8.

Who Must File

You must file Form 2290 and Schedule 1 if a taxable highway motor

vehicle 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 taxable use or when you claim exemption under the

suspension of tax liability rules. Taxable use refers to operating the

vehicle with power from its own motor on any public highway in the

United States. 

The following rules on filing apply whether you are paying the tax or

requesting suspension of the tax.

Full year. If you have vehicle(s) that are in use on public highways,

you must file Form 2290 by August 31, 1998, for the taxable year

July 1, 1998, through June 30, 1999. Regardless of when you renew

your state registration, the Form 2290 is due by August 31 of each

year you use the vehicle(s) on public highways. You must pay the full

tax on all vehicles that you have in use during the month of July.

Partial year. If you first use a vehicle on public highways in a month

after July 1998, you must file Form 2290 by the last day of the

following month. For example, if a company purchases and uses a

vehicle in February 1999, Form 2290 must be filed by March 31,

1999. For the taxable year beginning July 1, 1999, you file the return

by August 31. See Full year above.

Note: If any due date falls on a Saturday, Sunday, or legal holiday,

file on the next business day.

Prior year. If you are late filing a Form 2290 for a taxable year prior

to July 1998, you must order a copy of the form for that taxable year

from the IRS. Call 1-800-TAX-FORM (1-800-829-3676). Specify that

you are ordering a “prior year” Form 2290 and the taxable year.

Remember that the Form 2290 taxable year begins July 1 and ends

June 30. For example, if you are ordering Form 2290 for a taxable

vehicle you first used in January 1996, you must specify the return

for the taxable year “July 1, 1995, through June 30, 1996.”

Rate of Tax

Partial year. If you first use your vehicle on public highways in a

month after July, the tax is prorated. The amount of tax is based on

the number of months the vehicle is in use. See Table I on page 8

for the partial-year tax rates.

Increase in taxable gross weight. You must also file a return when

the taxable gross weight of a vehicle increases during the tax period.

See Determining Taxable Gross Weight on page 7.

Where To File

Return without payment:

Cincinnati, OH 45999-0031

Return with payment:

P.O. Box 6229

Chicago, IL 60680-6229

Mail your return using the U.S. Postal Service or designated private

delivery service to the Internal Revenue Service at the address

listed. See Pub. 509, Tax Calendar for 1998, for more information.

Exception. For later installment payments, see Paying in

Installments on page 4.
Form 2290 (Rev. 7-98) Page 4

The law provides penalties for failing to keep adequate records, file

returns, or pay taxes when due. There are also penalties for late

filing and for filing false or fraudulent returns. These penalties are in

addition to the interest charge on late payments.

Examination and Appeal Procedures

If your excise tax return is examined and you disagree with the

findings, you can get information on audit and appeal procedures

from Pub. 556, Examination of Returns, Appeal Rights, and Claims

for Refund. However, an unagreed highway use tax case can only be

contested after payment of the tax by filing a suit for a refund in the

United States District Court or the United States Court of Federal

Claims.

Penalties and Interest

4. The first month of each tax period in which a taxable use

occurred and any prior month in which the vehicle was used in this

tax period while registered in your name, with proof that the prior

use was not a taxable use.

5. The date of sale or other transfer of the vehicle and the name

and address of the person to whom transferred. If it was not sold or

transferred, the records must show how and when you disposed of it.

6. If the tax is suspended for a vehicle (see Suspended Vehicles

on page 6), keep a record of actual highway mileage. If the tax is

suspended for an agricultural vehicle, you should also keep accurate

records of the number of miles it is driven on a farm since mileage

on the farm is not counted toward the 7,500-mile limit.

Recordkeeping

You must keep records for all taxable highway vehicles registered in

your name. Records must be kept 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. You should 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 taxable

year. If a highway motor vehicle is exempt from tax for a tax period

because its use on public highways during the period did not exceed

5,000 miles (7,500 miles for agricultural vehicles), the owner must

keep the records at least 3 years after the end of the tax period to

which the exemption applies.

Records for each vehicle should show:

1. A description of the vehicle (including serial number or other

manufacturer’s number) in enough detail to give a positive

identification of the vehicle.

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.

How To Pay The Tax

You may pay the tax in full with your return, or pay the tax in as

many as four equal installments if your return is filed on time.

Late payments. You may pay any installment BEFORE it is due. But

if you pay an installment late, the whole amount of the unpaid tax

becomes due. It is payable upon notice and demand from the IRS.

Extension of Time To File and Pay

You may request an extension of time to file a return and pay the

tax. Explain the cause of the delay fully and send your letter to the

Director of the Internal Revenue Service Center, Cincinnati, OH

45999-0031.

Paying in Installments

If you choose to pay the tax due in installments, you must pay the

first installment when you file the return, that is, by the last day of

Final Return

If you have gone out of business or you no longer have a taxable

vehicle in service, you need to file a final return. Check the Final

return box on Form 2290, sign the return, and mail it to the IRS. After

receiving the final return, the IRS will stop mailing Form 2290 to you.

Caution: Do not use EFTPS to make your payment. If you do, you

will not get your stamped copy of Schedule 1 (Form 2290) returned

to you. See Schedule 1 on page 6.

Record of Installment Payments (see above for payment due dates)

Payment

number (a) Date (b) Check or

money order number (c) Amount paid (d) Cumulative total paid(add amounts in col. (c) through the applicable line)

1

2

3

4

Specific Instructions

Name and Address

The first time you file Form 2290, type or print your name and

address. Include the suite, room, or other unit number after the

street address. Each year after, 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.

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 addresses. 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. Please do not abbreviate the country name.

Complete the Form 2290-V for your payment in full or for the first

installment payment. Make your check or money order payable to

the “Internal Revenue Service.” Be sure to include your name,

address, EIN, type of tax (Form 2290), and the tax period on it.

(a)

IF your first

taxable use is

in ...

(b)

THEN your

number of

payments

is ...

(c)

AND your 1st

payment is

due by the last

day of ...

(d)

AND your next

payments are

due by the last

day of ...

Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

4

4

4

3

3

3

2

2

2

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Apr

Dec, Mar, Jun

Dec, Mar, Jun

Dec, Mar, Jun

Mar, Jun

Mar, Jun

Mar, Jun

Jun

Jun

Jun

To figure when and how much to pay for each installment, use the

following table.

How to figure the installment payment. Divide the amount on line

5 (Form 2290) by the number of payments shown in column (b) from

the table above. Pay this amount by the due dates shown in

columns (c) and (d). Enter the installment amount due on line 6 and

make your first installment payment with the return. Fill in the

Record of Installment Payments below for your records.

After the first installment, IRS will send you a notice of each

installment before it is due. Return your installment payment with

that notice. If you do not get a notice for the 2nd, 3rd, or 4th

installment payments, make your payment by sending your check

with the required information on it (name, address, EIN, type of tax

(Form 2290), and tax period). Do not:

● Complete a payment voucher, or

● Prepare a new Form 2290 or send a copy of the original you filed.

Mail your payments to IRSC, Cincinnati, OH 45999-0031.

Note: If you choose to pay in installments and later within the taxable

year sell the vehicle, you are still liable for the full tax and must pay

any remaining installments for the taxable period.

the month following the month of the vehicle’s first taxable use in

the taxable year. The month in which you first owe the tax

determines how many installments to make. However, if you first use

your vehicle in April, May, or June, you cannot pay in installments.
Form 2290 (Rev. 7-98) Page 5

Line 3

If the taxable gross weight of a vehicle increases during the tax

period, and the vehicle falls in a new category, you must file a new

Form 2290 and pay the additional tax for the remainder of the tax

period. For instance, an increase in maximum load customarily

carried may change the taxable gross weight.

Figure the additional tax as shown below.

Note: If the increase in taxable gross weight occurs in July after you

have filed your return, figure the additional tax by using the amounts

on page 2.

1. From page 2, determine the new taxable gross weight

category. Next, go to page 8. Find the month when

the vehicle’s taxable gross weight increased. Read

down the column to the new category; this is the new

tax. Enter the amount here $

2. On page 8, find the tax under that month for the

previous category reported. Enter the amount here

3. Additional tax. Subtract line 2 from line 1. Enter the

additional tax here and on page 1 (Form 2290), line 3

File Form 2290 by the last day of the month following the month

of the increase in taxable gross weight. Attach a copy of the

computation to the new Form 2290.

Line 4

Only complete line 4 for the following reasons:

The amount claimed on line 4 for an adjustment cannot exceed

the tax reported on lines 2 and 3. Any excess credit must be

claimed as a refund on Form 8849, Claim for Refund of Excise

Taxes.

$

$ Part II—Statement in Support of Suspension of

Tax

If you are paying the tax using the installment privilege, the tax

paid is the amount actually paid, not the total tax liability. You

cannot claim a credit for unpaid installment amounts.

Note: The 5,000 or 7,500 mileage limitation applies to the total

mileage a vehicle is driven during a tax period, regardless of the

number of owners.

Vehicle sold. If you sell a vehicle, discontinue using it, or change it

to an exempt use, you are not allowed a refund or credit of the tax

for the remaining months in the tax period unless the vehicle has

been used for 5,000 miles or less (7,500 or less for an agricultural

vehicle) by you and the subsequent owner during the tax period July

through June. See Suspended Vehicles on page 6.

If you still owe tax, return the installment notice you received with

the reduced payment and an explanation. If you do not owe tax or

have overpaid, return the installment notice with an explanation.

If you sell or trade in your vehicle on which you have paid the tax,

you are not allowed any credit or refund for the tax you paid on the

old vehicle. If you elected to pay the tax in installments, you are

required to pay any unpaid installments. The new vehicle you get is

subject to the tax if it meets the tests discussed under Vehicles

Subject to the Tax on page 6.

Vehicles destroyed or stolen. A vehicle is destroyed when it is

damaged by accident or other casualty to such an extent that it is

Light or decreased loads. The fact that your vehicle sometimes

operates empty or with a load that weighs less than the maximum

load customarily carried does not provide a basis for exemption from

the tax, a lower tax, a credit, or refund of the tax.

Vehicle’s use discontinued or changed. If your use of a vehicle is

discontinued or changed to an exempt nature or the vehicle is being

repaired or rebuilt, or has been junked, you are not allowed a refund

or credit for the tax you paid on the vehicle. If you elected to pay the

tax in installments, you must pay any unpaid installments. However,

see Vehicle Destroyed or Stolen, earlier, and Suspended Vehicles

on page 6.

No Adjustment Is Allowed for the Following:

Generally, you have the later of 3 years from the date your original

return was filed (a return filed early is considered to have been filed

on the due date) or within 2 years from the time the tax was paid.

Line 2

Tax computation. To figure the tax, go to page 2. You need to

know the taxable gross weight of each vehicle which determines the

category. See Determining Taxable Gross Weight on page 7. The

taxable gross weight categories are listed.

Column 1(a) or 1(b). The full-year tax rates are listed by category.

Column 2(a) or 2(b). If you are figuring the tax for a partial year,

enter the tax on the appropriate line from the Partial-Year Rate

Table on page 8.

Column 3(a) or 3(b). Enter the number of vehicles for each category,

including any tax-suspended vehicles in category W. Be sure to

include any taxable vehicles you acquired in the last taxable year.

Column 4. Enter the tax for each category. Add the tax amounts for

categories A through V, and enter the total.

Total tax. Enter on line 2, page 1, the total tax from page 2.

Complete line 7 to suspend the tax on vehicles you expect to use on

public highways in the United States less than the mileage use limit

during a taxable year:

You must also:

● Enter the total number of tax-suspended vehicles in category W,

column (3), on page 2, and 

If in the prior year you completed line 7, check the box on line 8 to

verify that the vehicles were used less than the mileage use limit and

that you are not subject to the use tax for the taxable year.

If you transferred the tax-suspended vehicles, complete line 9. See

Transferred Vehicles on page 6 for information you give to the

transferee.

● Check the box for the mileage limit that applies to your vehicles. 

● Enter the vehicle identification number (VIN). If more space is

needed attach a separate sheet.

● List the vehicles on which the tax is suspended in Part II of

Schedule 1. See Schedule 1 instructions on page 6.

Note: This same year-month information must be entered on Form

2290-V, Box 4, if not preprinted on the voucher.

A separate Form 2290 must be filed for each month you first use

a vehicle on public highways. See When To File on page 3.

Employer Identification Number (EIN)

If the preprinted EIN on the form is wrong or you did not receive a

form with preprinted information, enter the correct number. If you do

not have an EIN, get Form SS-4, Application for Employer

Identification Number, to apply for one. Form SS-4 has information

on how to apply for an EIN by mail or by telephone.

Line 1

If you placed your vehicle(s) in service after July 1998, you need to

enter the year and month the vehicle(s) was first used on public

highways. For instance, if you first used the vehicle(s) in December

1998, enter “9812”, if you first used the vehicle(s) in March 1999,

enter “9903”.

● An allowable credit for tax paid on a vehicle that was destroyed or

stolen (see below) before June 1 and not used during the remainder

of the tax period, or

● The tax paid on a vehicle that was used 5,000 (7,500 for

agricultural vehicles) miles or less on the highway during the prior tax

period.

Attach an explanation for each adjustment. Do not enter any other

adjustments on this line.

Go to the partial-year tax rate tables on page 8. To prorate the

tax:

1. Figure the number of months of use from the first day of the

month in which the vehicle was first placed in service to the last day

of the month in which it was destroyed or stolen.

2. Find the number of months of use in the table. The months are

shown in parentheses at the top of the table next to each month.

3. Find the taxable gross weight category of the vehicle.

4. Read down the column. Where the category and months of use

intersect is the tax owed.

5. The difference between the tax paid and the tax owed is the

amount that can be claimed as a refund or credit. Enter the

difference on line 4 of the next Form 2290 required to be filed.

Note: A claim for refund can be made on Form 8849 instead of Form

2290. For this purpose, Form 8849 may be filed anytime during the

taxable year.

Line 8

Line 9

Line 7

Part I—Figuring The Tax

not economical to rebuild. If the vehicle is destroyed or stolen before

the first day of June and then not used during the rest of the taxable

year, the tax is prorated for a credit or refund.
Form 2290 (Rev. 7-98) Page 6

Exceeding the mileage limit. You must file another Form 2290 if

you file Form 2290 and complete the suspension statement and later

find that your vehicle exceeded the mileage use limit. Once a vehicle

exceeds the mileage use limit, the tax becomes due for the entire

year or part of a year for which it is in service, regardless of when it

exceeded the 5,000- or 7,500-mile total. Show the additional tax due

for the entire year for each vehicle that is no longer exempt on line

2. Do not include the identification number of the taxable vehicle on

the suspension statement.

Suspended Vehicles

A vehicle used in an activity that contributes in any way to the

conduct of a farm such as clearing land, repairing fences and farm

buildings, building terraces or irrigation ditches, cleaning tools or

farm machinery, and painting is considered used for farming

purposes.

But if you use your vehicle in connection with operations such as

canning, freezing, packaging, or other processing operations, it will

not be considered to be used directly in agricultural production.

Get Pub. 225, Farmer’s Tax Guide, for more information on farms.

Claim for refund or credit. If a vehicle on which the tax has been

paid is used 5,000 or 7,500 or fewer miles on the highway, you may

file a claim for refund of the tax on Form 8849, or you may claim it

as a credit on line 4, Adjustments, on the Form 2290 that you file for

the next taxable year. Form 8849 cannot be filed until after the end

of the taxable year (June 30) for this purpose.

If a vehicle is transferred while it is eligible for the suspension of the

tax, the transferor will not be subject to any tax on the vehicle if he

or she gives a statement to the transferee. The statement must show

the transferor’s name, address, and EIN; VIN; date of the transfer;

odometer reading at the beginning of the taxable year; odometer

reading at the time of transfer; and the transferee’s name, address,

and EIN. The transferee must attach this statement to Form 2290

and file the return before the last day of the month following the

month the vehicle was transferred.

Transferred Vehicles

If, after the transfer, the use of the vehicle on public highways

exceeds 5,000 or 7,500 miles (including the highway mileage

recorded on the vehicle by the old owner) for the taxable year, and

the old owner has provided the required statement, the new owner is

liable for the entire highway use tax on the vehicle. If the old owner

has not furnished the required statement to the new owner, the old

owner is also liable for the tax for that period to the extent the tax

has not been previously paid.

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.

Schedule 1 (Form 2290)

Signature

You must sign the return. Returns filed without a signature will be

sent back to you for signing. An unsigned return is not considered

filed.

Proof of payment for state registration. States will require

verification of payment of the use tax for any taxable vehicle before

they will register the vehicle. The IRS will return one stamped copy

of Schedule 1 to you for use as proof of payment when registering

vehicles with the state or, for a Canadian or Mexican vehicle, when

entering the United States. Refer to the laws of the states in which

the vehicles are registered for specific instructions on submitting

proof of payment to a state.

No proof of payment is required for:

● A vehicle with a taxable gross weight of less than 55,000 pounds;

or

● 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.

Note: Schedule 1 will not be returned to you if:

● The tax is not fully paid.

● The tax is paid late for a prior year. In this case, state registration

is no longer needed. If you want a copy of the prior-year Schedule 1

returned to you, you must send a written request to the Internal

Revenue Service Center, Cincinnati, OH 45999-0031.

Vehicles Subject to the Tax

Highway motor vehicles (including buses) 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.

Other Information

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. Examples of vehicles that are designed to

carry a load over public highways include buses, highway-type

trucks, and truck tractors.

A public highway is any road in the United States that is not a

private roadway. This includes Federal, state, county, and city roads.

Vehicles not considered highway 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 it

consists of a chassis that:

a. Has permanently mounted to it machinery or equipment used to

perform certain operations (construction, manufacturing, drilling,

mining, timbering, processing, farming, or operations similar to any

of these) if the operation of the machinery or equipment is unrelated

to transportation on or off the public highways,

b. Has been specially designed to serve only as a mobile carriage

and mount for the machinery or equipment, whether or not the

machinery or equipment is in operation, and

c. Because of its special design, could not, without substantial

structural modification, be used as part of a vehicle designed to

carry any other load.

Name and address. The first time you file, enter your name and

address on Schedule 1 exactly as you entered it on Form 2290. See

Name and Address on page 4.

Part I. Enter the VIN by category of each taxable vehicle. If you have

more than 21 vehicles to report and all the vehicles are registered in

the name entered on the schedule, do not complete Part I. Instead,

go to Part III, line a, and enter the total number of taxable vehicles

that you reported on page 2, column (3), categories A through V.

Part II. Enter the VIN of any tax-suspended vehicle. If you have

more than nine vehicles to report and all the vehicles are registered

in the name entered on the schedule, do not complete Part II.

Instead, go to Part III, line b, and enter the total number of taxable

vehicles that you reported on page 2, column (3), category W.

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 sheet you attach.

Write the word “Amended” at the top of the return and file it by

the last day of the month following the month in which the use of

the vehicle exceeded the mileage limit.

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 tax period.

A highway motor vehicle is used primarily for farming purposes if

more than half of the vehicle’s use (based on mileage) during the tax

period is for farming purposes (defined below).

You do not take into account the number of miles that your

highway motor vehicle is driven on the farm when determining

whether you have driven more than 7,500 miles on the public

highways. You should keep accurate records of miles that a highway

motor vehicle is operated on a farm.

Farming purposes means the transporting of any farm commodity

to or from a farm, or the use directly in agricultural production.

A special tag or license plate identifying the vehicle as used for

farming is not required for it to be considered an agricultural vehicle.

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.

You may have the tax suspended on agricultural vehicles driven

7,500 or fewer miles on public highways during a taxable year. An

agricultural vehicle is any highway motor vehicle that is:

Agricultural Vehicles
Form 2290 (Rev. 7-98) Page 7

Buses

Special Permits

● Any special equipment mounted on the vehicle for use on

construction jobs, in oilfield operations, etc.

Registration By Gross Weight Category

Registration By Unloaded Weight

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 with the vehicle; and

3. The weight of the maximum load customarily carried on the

vehicle and on any trailers or semitrailers used with it.

The actual unloaded weight of a highway motor vehicle means the

empty (tare) weight of the vehicle fully equipped for service. It

includes the weight of:

● The vehicle,

● The body (including any insulation),

● All accessories,

● All equipment attached to or carried on the vehicle for use in its

operation or maintenance, and

● A full supply of lubricants, fuel, and water.

The actual unloaded weight does not include the weight of:

● The driver,

● Any equipment mounted on or attached to the vehicle that is not

part of the body and that performs no function in the operation or

maintenance of the vehicle, but is used only to load, unload, protect,

or preserve the cargo, or

Determining Taxable Gross Weight

Generally, the taxable gross weight of a vehicle is the total of the

unloaded weight of the vehicle and the weight of the maximum load

usually carried on the vehicle. However, the weight declared for

registering a vehicle in a state or states will affect the taxable gross

weight used to figure the tax. Some states register vehicles by

specific gross weight, some by gross weight declared in a category,

and others by unloaded weight.

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, its 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, the taxable

gross weight must be no less than the highest combined gross

weight declared.

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 as explained above, its taxable gross weight must fall within

the highest gross weight category for which the vehicle is registered

in that state.

If the vehicle is registered only in a state or states that base

registration on unloaded weight, the taxable gross weight is the total

of the following:

The taxable gross weight of a bus is its actual unloaded weight plus

150 pounds for each seat provided for passengers and driver. The

same rules that apply to trucks and truck tractors apply to buses,

except for figuring taxable gross weight. See Regulations section

41.4483-2 for more details.

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 (a) operate in a state in which it is

not registered, (b) operate at more than a state’s maximum weight

limit, or (c) operate at more than the weight at which it is registered

in the state. 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.

Reduced Rate Vehicles

Logging Vehicles

1. The vehicle is used exclusively during the tax period to

transport products harvested from a forest,

2. The products are transported to and from a point within the

forest, and

3. It is registered as a highway motor vehicle used in the

transportation of harvested forest products under the laws of the

state in which the vehicle is, or is required to be, registered.

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 prior to

transportation from the forested site.

These are vehicles required to be registered under state law or

regulations as used only to transport harvested forest products. A

special tag or license plate identifying the vehicle as used in the

transport of harvested products is not required for the vehicle to be

considered a logging vehicle.

The vehicle may qualify as a logging vehicle if:

Canadian/Mexican Vehicles

These are vehicles that are registered in Canada or Mexico and are

operated in the United States. The reduced tax applies whether or

not the vehicles are also required to be registered in the United

States.

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. We need it to figure and collect the right amount of

tax. Subtitle D, Miscellaneous Excise Taxes, Chapter 36, imposes a

tax on the use of certain highway motor vehicles. This form is used

to determine the amount of the tax that you owe. Section 6011

requires you to provide the requested information if any of the taxes

are applicable to you. Section 6109 requires you to provide your

taxpayer identification number (SSN or EIN). Routine uses of this

information include giving it to the Department of Justice for civil and

criminal litigation, and to cities, states, and the District of Columbia

for use in administering their tax laws. If you fail to provide this

information in a timely manner, you may be subject to penalties and

interest.

The time needed to complete and file Form 2290 and Schedule 1

will vary depending on individual circumstances. The estimated

average time is: Recordkeeping, 39 hr., 28 min.; Learning about

the law or the form, 30 min.; Preparing, copying, and sending the

form to the IRS, 1 hr., 10 min.

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 Tax Forms Committee,

Western Area Distribution Center, Rancho Cordova, CA 95743-0001.

DO NOT send the tax form to this address. Instead, see Where To

File on page 3.

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.

b. The vehicle’s design to carry this load substantially limits or

impairs its use over public highways. To determine if the vehicle use

is substantially limited or impaired, you may take into account

whether the vehicle may travel at regular highway speeds, requires a

special permit for highway use, is overweight, or is too tall or too

wide for regular highway use.

However, for purposes of item 2b, equipment that is attached to

your vehicle and used for loading, unloading, storing, vending, or

handling are uses associated with moving the load over public

highways even though the equipment may be used off highway. For

instance, vacuum loaders do not meet the exception in item 2b. The

large collector bodies that are mounted on the chassis are designed

to not only retrieve waste from clean-up sites but also carry the

cargo from the clean-up site on and off the public highways to the

cargo’s disposal site.

3. Trailers and semitrailers designed for nontransportation

functions off the public highways. A trailer or semitrailer is not a

highway vehicle if it is designed only as an enclosed stationary

shelter for conducting a function at the off-highway site of

construction, manufacturing, mining, processing, farming, drilling,

timbering, or similar operations. For example, a trailer specially

designed to be used as an office at a construction site is not a

highway vehicle.

2. Vehicles designed for off-highway transportation. A

self-propelled vehicle is not a highway vehicle if:

a. The vehicle is designed primarily to carry a specific kind of load

(other than over the public highway) for certain operations

(construction, manufacturing, mining, processing, farming, drilling,

timbering, or similar operations), and
Form 2290 (Rev. 7-98) Page 8

Vehicles Except Logging or Canadian/Mexican (enter in column 2(a))

CATEGORY AUG (11) SEPT (10) OCT (9) NOV (8) DEC (7) JAN (6) FEB (5) MAR (4) APR (3) MAY (2) JUNE (1)

A $ 91.67 $ 83.33 $ 75.00 $ 66.67 $ 58.33 $ 50.00 $ 33.33 $ 41.67 $ 25.00 $16.67 $ 8.33

B 111.83 101.67 91.50 81.33 71.17 61.00 40.67 50.83 30.50 20.33 10.17

C 132.00 120.00 108.00 96.00 84.00 72.00 48.00 60.00 36.00 24.00 12.00

D 152.17 138.33 124.50 110.67 96.83 83.00 55.33 69.17 41.50 27.67 13.83

E 172.33 156.67 141.00 125.33 109.67 94.00 62.67 78.33 47.00 31.33 15.67

F 192.50 175.00 157.50 140.00 122.50 105.00 70.00 87.50 52.50 35.00 17.50

G 212.67 193.33 174.00 154.67 135.33 116.00 77.33 96.67 58.00 38.67 19.33

H 232.83 211.67 190.50 169.33 148.17 127.00 84.67 105.83 63.50 42.33 21.17

I 253.00 230.00 207.00 184.00 161.00 138.00 92.00 115.00 69.00 46.00 23.00

J 273.17 248.33 223.50 198.67 173.83 149.00 99.33 124.17 74.50 49.67 24.83

K 293.33 266.67 240.00 213.33 186.67 160.00 106.67 133.33 80.00 53.33 26.67

L 313.50 285.00 256.50 228.00 199.50 171.00 114.00 142.50 85.50 57.00 28.50

M 333.67 303.33 273.00 242.67 212.33 182.00 121.33 151.67 91.00 60.67 30.33

N 353.83 321.67 289.50 257.33 225.17 193.00 128.67 160.83 96.50 64.33 32.17

O 374.00 340.00 306.00 272.00 238.00 204.00 136.00 170.00 102.00 68.00 34.00

P 394.17 358.33 322.50 286.67 250.83 215.00 143.33 179.17 107.50 71.67 35.83

Q 414.33 376.67 339.00 301.33 263.67 226.00 150.67 188.33 113.00 75.33 37.67

R 434.50 395.00 355.50 316.00 276.50 237.00 158.00 197.50 118.50 79.00 39.50

S 454.67 413.33 372.00 330.67 289.33 248.00 165.33 206.67 124.00 82.67 41.33

T 474.83 431.67 388.50 345.33 302.17 259.00 172.67 215.83 129.50 86.33 43.17

U 495.00 450.00 405.00 360.00 315.00 270.00 180.00 225.00 135.00 90.00 45.00

V 504.17 458.33 412.50 366.67 320.83 275.00 183.33 229.17 137.50 91.67 45.83

Logging or Canadian/Mexican Vehicles (enter in column 2(b))

A $ 68.75 $ 62.49 $ 56.25 $ 50.00 $ 43.74 $ 37.50 $ 31.25 $ 24.99 $ 18.75 $12.50 $ 6.24

B 83.87 76.25 68.62 60.99 53.37 45.75 38.12 30.50 22.87 15.24 7.62

C 99.00 90.00 81.00 72.00 63.00 54.00 45.00 36.00 27.00 18.00 9.00

D 114.12 103.74 93.37 83.00 72.62 62.25 51.87 41.49 31.12 20.75 10.37

E 129.24 117.50 105.75 93.99 82.25 70.50 58.74 47.00 35.25 23.49 11.75

F 144.37 131.25 118.12 105.00 91.87 78.75 65.62 52.50 39.37 26.25 13.12

G 159.50 144.99 130.50 116.00 101.49 87.00 72.50 57.99 43.50 29.00 14.49

H 174.62 158.75 142.87 126.99 111.12 95.25 79.37 63.50 47.62 31.74 15.87

I 189.75 172.50 155.25 138.00 120.75 103.50 86.25 69.00 51.75 34.50 17.25

J 204.87 186.24 167.62 149.00 130.37 111.75 93.12 74.49 55.87 37.25 18.62

K 219.99 200.00 180.00 159.99 140.00 120.00 99.99 80.00 60.00 39.99 20.00

L 235.12 213.75 192.37 171.00 149.62 128.25 106.87 85.50 64.12 42.75 21.37

M 250.25 227.49 204.75 182.00 159.24 136.50 113.75 90.99 68.25 45.50 22.74

N 265.37 241.25 217.12 192.99 168.87 144.75 120.62 96.50 72.37 48.24 24.12

O 280.50 255.00 229.50 204.00 178.50 153.00 127.50 102.00 76.50 51.00 25.50

P 295.62 268.74 241.87 215.00 188.12 161.25 134.37 107.49 80.62 53.75 26.87

Q 310.74 282.50 254.25 225.99 197.75 169.50 141.24 113.00 84.75 56.49 28.25

R 325.87 296.25 266.62 237.00 207.37 177.75 148.12 118.50 88.87 59.25 29.62

S 341.00 309.99 279.00 248.00 216.99 186.00 155.00 123.99 93.00 62.00 30.99

T 356.12 323.75 291.37 258.99 226.62 194.25 161.87 129.50 97.12 64.74 32.37

U 371.25 337.50 303.75 270.00 236.25 202.50 168.75 135.00 101.25 67.50 33.75

V 378.12 343.74 309.37 275.00 240.62 206.25 171.87 137.49 103.12 68.75 34.37

Table II

Table I

Voucher Instructions

Complete Form 2290-V, Payment Voucher, if you are making a payment

with Form 2290. Even if you elect to pay the tax in installments, you must

use Form 2290-V for your first installment payment due when you file

Form 2290. We will use the completed voucher 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 make a payment with that

return, provide this payment voucher to the return preparer.

Box 3—Employer identification number (EIN). If you do not have an

EIN, apply for one following the instructions on Form SS-4, Application

for Employer Identification Number.

Box 2. Enter the first four characters of your last name, or business name

if partnership or corporation.

Box 5—Business name and address. Enter your business name and

address as shown on Form 2290.

Box 1—Amount paid. Enter the amount paid with Form 2290.

● Make your check or money order, with your name, address, EIN, Form

2290, and taxable year (see box 4) clearly written on it, payable to the

Internal Revenue Service (not IRS). Do not send cash. Do not staple

your payment to the voucher.

● Detach the voucher and send it with the return and your payment to

the address shown on the voucher.

Box 4. Enter “9807” unless for a partial year. For a partial year, enter the

year and month the vehicle(s) were first used on public highways. Use

the YYMM format.

● Individuals (sole proprietors, trusts, or estates)—Enter the first 4 letters

of your last name.

● Corporations and partnerships—Enter the first 4 characters of your

business name. Omit “The” if followed by more than one word.

PARTIAL-YEAR TAX RATE TABLES

© For vehicles first used after July 31, 1998

● Find the category line for the vehicle in Table I or Table II.

● 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.

How To Make Your Payment
SCHEDULE 1 Schedule of Highway Motor Vehicles (Form 2290)

For the taxable year July 1, 1998, through June 30, 1999 OMB No. 1545-0143 (Rev. July 1998)

Department of the Treasury

Internal Revenue Service

FOR IRS

USE ONLY

T

FF

FP

I

T

List Vehicles on Which You Are Reporting Tax

Vehicle Identification Number Category Vehicle Identification Number Category Vehicle Identification Number Category

1 8 15

2 9 16

3 10 17

4 11 18

5 12 19

6 13 20

7 14 21

List Vehicles for Which Tax Is Suspended—5,000 Miles or Less (7,500 or Less for Agricultural Vehicles)

Vehicle Identification Number Category Vehicle Identification Number Category Vehicle Identification Number Category

1 W 4 W 7 W

2 W 5 W 8 W

3 W 6 W 9 W

Summary of Reported Vehicles

Enter the total number of taxable vehicles from page 2, col. 3 (categories A–V) a

Enter the total number of taxable vehicles on which the tax is suspended from page 2, col. 3 (category W) b

For Privacy Act and Paperwork Reduction Act Notice, see Form 2290, page 7.

COMPLETE BOTH COPIES OF SCHEDULE 1 AND ATTACH THEM TO FORM 2290.

SCHEDULE 1 Schedule of Highway Motor Vehicles (Form 2290) For the taxable year July 1, 1998, through June 30, 1999 OMB No. 1545-0143 (Rev. July 1998)

List Vehicles on Which You Are Reporting Tax

Vehicle Identification Number Category Vehicle Identification Number Category Vehicle Identification Number Category

1 8 15

2 9 16

3 10 17

4 11 18

5 12 19

6 13 20

7 14 21

List Vehicles for Which Tax Is Suspended—5,000 Miles or Less (7,500 or Less for Agricultural Vehicles)

Vehicle Identification Number Category Vehicle Identification Number Category Vehicle Identification Number Category

1 W 4 W 7 W

2 W 5 W 8 W

3 W 6 W 9 W

Summary of Reported Vehicles

a Enter the total number of taxable vehicles from page 2, col. 3 (categories A–V)

b Enter the total number of taxable vehicles on which the tax is suspended from page 2, col. 3 (category W)

For Privacy Act and Paperwork Reduction Act Notice, see Form 2290, page 7.

This copy will be stamped and returned to you for use as proof of payment when registering

vehicle(s) with a state.

Part III

Part I

Part II

Part III

Part I

Part II

Department of the Treasury

Internal Revenue Service

Name as shown on Form 2290 Employer identification number

Please

Type

or Print

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

City, state, and ZIP code (province or state, postal code, and country)

Name as shown on Form 2290 Employer identification number

Please

Type

or Print

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

City, state, and ZIP code (province or state, postal code, and country)

DO NOT cut or separate the forms on this page.

a

b

a

b
Form 2290 (Rev. 7-98) Page 10

All areas in the United States,

including Alaska, Hawaii,

Virgin Islands, and Puerto

Rico, 1-800-829-4059

PUERTO RICO

San Juan Metro Area,

787-766-5040

Calling the IRS

If you cannot answer your question by reading the tax form instructions or one of our free tax publications, please call us for

assistance. You will not be charged for the call unless your phone company charges you for local calls. This service is available

Monday through Saturday from 7:00 a.m. to 11:00 p.m. (in Alaska from 6:00 a.m. to 10:00 p.m. and in Hawaii from 5:00 a.m. to

9:00 p.m.).

Choosing the right number—

MISSOURI

St. Louis, 314-342-1040

Before you call—IRS representatives care about the quality of the service we provide to you, our customer. You can help us

provide accurate, complete answers to your questions by having the following information available.

TEXAS

Dallas, 214-742-2440

Houston, 713-541-0440

1. The tax form, schedule, or notice to which your question relates;

2. The facts about your particular situation (the answer to the same question often varies from one taxpayer to another); and

3. The name of any IRS publication or other source of information that you used to look for the answer.

Before you hang up—If you do not fully understand the answer you receive or you feel our representative may not fully

understand your question, our representative needs to know this. He or she will be happy to take additional time to be sure your

question is answered fully.

VIRGINIA

Richmond, 804-698-5000

By law, you are responsible for paying your share of Federal tax. If we should make an error in answering your question, you

are still responsible for paying the correct tax. Should this occur, however, you will not be charged any penalty. To make sure

that IRS representatives give accurate and courteous answers, a second IRS representative sometimes listens in on telephone

calls. No record is kept of any taxpayer’s identity.

NEW YORK

Buffalo, 716-685-5432

WASHINGTON

Seattle, 206-442-1040

FLORIDA

Jacksonville, 904-354-1760

TTY/TDD Help

GEORGIA

Atlanta, 404-522-0050

OHIO

Cincinnati, 513-621-6281

Cleveland, 216-522-3000

CALIFORNIA

Oakland, 510-839-1040

MARYLAND

Baltimore, 410-962-2590

Hours of TTY/TDD Operation

OREGON

Portland, 503-221-3960

7:30 a.m. to 6:30 p.m. EST

(Jan. 1–April 4)

COLORADO

Denver, 303-825-7041

MASSACHUSETTS

Boston, 617-536-1040

7:30 a.m. to 5:30 p.m. EST

(Oct. 25–Dec. 31)

PENNSYLVANIA

Philadelphia, 215-574-9900

Pittsburgh, 412-281-0112

8:30 a.m. to 7:30 p.m. EDT

(April 5–April 15)

8:30 a.m. to 6:30 p.m. EDT

(April 16–Oct. 24)

Note: This number is answered

by TTY/TDD equipment only.

You can also get help in other ways—See Quick and Easy Access to IRS Tax Help and Forms in this package.

Making the call—Find the correct number for your area by using the chart below. If you have a pulse or rotary dial phone, stay

on the line and one of our assistors will answer your call.

If you have a touch-tone telephone, press “1” to enter our automated system. Selecting the correct topic helps us serve you

faster and more efficiently. The system allows you to select from the following topics. You can press the number for your topic

as soon as you hear it.

● Questions about a notice, letter, or bill you received.

● Questions about your refund, a tax return you filed, or your tax records.

● Questions about your taxes or about preparing a tax return.

● Questions about business or employment taxes.

● If a number listed below is a local call for you, please use that number.

● If a number is not listed below for your local calling area, please call 1-800-829-1040.
Quick and Easy Access to IRS Tax Help and Forms

PERSONAL COMPUTER

Why not use a personal computer and

modem to get the forms and

information you need?

Here is a sample of what you will find when you

visit the IRS’s Internet Web Site

at—www.irs.ustreas.gov

● Forms and Instructions

● Publications

● Educational Materials

● IRS Press Releases and Fact Sheets

● Tele-Tax Information on About 150 Tax Topics

● Answers to Frequently Asked Questions

You can also reach us using:

● Telnet at iris.irs.ustreas.gov

PHONE

You can also get information and

forms by phone.

Forms and Publications

You can order forms, instructions, and publications by phone.

Just call 1-800-TAX-FORM (1-800-829-3676) between 7:30 a.m.

and 5:30 p.m. on weekdays. The best time to call is before 9

a.m. or after 2 p.m. Thursdays and Fridays are the best days to

call. (The hours are Pacific time in Alaska and Hawaii, Eastern

time in Puerto Rico.) You should receive your order or

notification of its status within 7 to 15 workdays.

Tele-Tax Topics

You can listen to pre-recorded messages covering about 150 tax

topics by calling 1-800-829-4477. For a listing of topics, see the

Instructions to Form 1040, or get Pub. 2053, Quick and Easy

Access to IRS Tax Help and Forms.

● Direct Dial (by modem) 703-321-8020.

● File Transfer Protocol at ftp.irs.ustreas.gov

MAIL

You can order forms, instructions, and

publications by sending a request to

the IRS Distribution Center nearest

you: (You should receive your order or

notice of status within 7 to 15

workdays after we receive your

request. )

WALK-IN

You can pick up certain forms,

instructions, and publications at many

post offices, libraries, and IRS offices.

You can also photocopy, or print out

from a CD-ROM or the Internet, many

other products at participating

libraries.

Western part of

the U.S.:

Central part

of the U.S.:

Eastern part of

the U.S. and

foreign addresses:

Western Area

Distribution Center

Rancho Cordova, CA

95743-0001

Central Area

Distribution Center

P.O. Box 8903

Bloomington, IL

61702-8903

Eastern Area

Distribution Center

P.O. Box 85074

Richmond, VA

23261-5074

The CD-ROM contains over 2000 tax forms and publications for

small businesses, return preparers, and others who frequently

need current or prior year tax products. Popular tax forms on the

CD-ROM may be filled-in electronically, then printed out for

submission. Other products on the CD-ROM include the Internal

Revenue Bulletin, Tax Supplements, and Internet resources for

the tax professional with links to the World Wide Web. The

CD-ROM can be purchased from the Government Printing Office

(GPO), Superintendent of Documents for $17 plus $3 postage for

a total of $20.

CD-ROM

To order the CD-ROM, contact

Sup.Docs. at 202-512-1800 (select

Option #1), or by computer through

GPO’s Internet Web Site

(www.access.gpo.gov/su_docs).

The first release of the CD is available early January and the final

release is available Mid-February. The following minimum

configuration is required to use the CD:

● Windows 3.1 or later/Windows95

- 386, 486, or Pentium-based personal computer;

- 4 megabytes of RAM;

- Microsoft CD Extensions with a CD controller board;

- VGA, SVGA, or higher resolution display adapter

supported by Windows;

- Windows-compatible printer with at least 1 Mb of user

RAM.

● Macintosh

- Macintosh 68020-68040: 2 megabytes of application

 RAM

- Power Macintosh: 4.5 megabytes of application RAM

- Apple System Software version 7.5 or later

- CD-ROM drive capable of reading ISO 9660 format