Heavy Highway Vehicle Use Tax Return

Forms and Documents

Document Name	Status
Form 2290-V Form 2290-V - Payment Voucher Form	New
Form 2290-FR Form 2290-FR - Déclaration d'Impôt sur l'Utilisation des Véhicules Lourds sur les Routes Form	New
Form 2290-SP 2290-SP - Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras Form	New
Form 2290 Heavy Highway Vehicle Use Tax Return Form	Modified
ombat1.doc Supplementary Document	2008-10-14
1545-0143_Supporting_Statement_REV.doc Supporting Statement A	2012-01-26

IC Document Collections

IC ID	Document Title	Status
200871	Form 2290-V - Payment Voucher Form	New
200870	Form 2290-FR - Déclaration d'Impôt sur l'Utilisation des Véhicules Lourds sur les Routes Form	New
200869	2290-SP - Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras Form	New
16999	Heavy Highway Vehicle Use Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0143	ICR Reference No: 201201-1545-009
Status: Historical Active	Previous ICR Reference No: 200810-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Heavy Highway Vehicle Use Tax Return
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/04/2012
	Date Received in OIRA: 01/30/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2015	36 Months From Approved	04/30/2012
Responses	1,219,000	0	1,219,000
Time Burden (Hours)	27,548,640	0	27,548,640
Cost Burden (Dollars)	0	0	0

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Abstract: Form 2290 is used to compute and report the tax imposed by section 4481 on the highway use of certain motor vehicles. The information is used to determine whether the taxpayer has paid the correct amount of tax.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 72505	11/23/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 4399	01/27/2012
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Heavy Highway Vehicle Use Tax Return	2290	Heavy Highway Vehicle Use Tax Return
2290-SP - Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras	2290-SP	Declaraci�n del Impuesto sobre el Uso de Veh�culos Pesados en las Carreteras
Form 2290-FR - Déclaration d'Impôt sur l'Utilisation des Véhicules Lourds sur les Routes	2290-FR	D�claration d'Imp�t sur l'Utilisation des V�hicules Lourds sur les Routes
Form 2290-V - Payment Voucher	2290-V	Payment Voucher

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,219,000	1,219,000	0	0	0	0
Annual Time Burden (Hours)	27,548,640	27,548,640	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form 2290 is used to compute and report the tax imposed by section 4481 on the highway use of certain motor vehicles. The information is used to determine whether the taxpayer has paid the correct amount of tax. There are no changes in the estimated burden. However, changes were made to the manner in which the forms are reported to OMB. They have been separated out to specific ICs, related to each individual document used to collect the information.

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Annual Cost to Federal Government: $1,219,822

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 01/30/2012

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