Some QSubs and disregarded entities may already have an EIN. These actions can’t take place under the owner’s taxpayer identification number (TIN). 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). Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for most excise tax and reporting purposes. Use Schedule 1 (Form 2290) for the following actions.ĭisregarded entities and qualified subchapter S subsidiaries. Report acquisition of a used taxable vehicle for which the tax has been suspended.įigure and pay the tax due on a used taxable vehicle acquired and used during the period. See Line 3, later.Ĭlaim 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.Ĭlaim 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). See Suspended vehicles exceeding the mileage use limit, later.įigure 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.
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.įigure 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.
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