To complete Form 2290, have the following information
- Your employer identification number (EIN). You must
have an EIN to file Form 2290. You cannot use your social
- The vehicle identification number of each vehicle.
- The taxable gross weight of each vehicle to determine
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.
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:
- The actual unloaded weight of the vehicle fully
equipped for service,
- The actual unloaded weight of any trailers or
semitrailers fully equipped for service customarily used in
combination with the vehicle, and
- The weight of the maximum load customarily carried
on the vehicle and on any trailers or semitrailers customarily
used in combination with the vehicle.
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
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
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:
- In a state in which it is not registered,
- At more than a state’s maximum weight limit, or
- At more than the weight at which it is registered in the
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
Name and Address
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.
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.
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.
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.
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.