Skip to content

Instructions for Form 2290›! international financial institutions. For checks or

Third Party Designee

Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

If you want to allow an employee of your business, a return preparer, or other third party to discuss your Form 2290 with the IRS, check the Yes box in the Third Party Designee section of Form 2290. Also, enter the designee’s name, phone number, and any five digits that person chooses as their personal identification number (PIN). The authorization applies only to the tax return on which it appears.

By checking the Yes box, you are authorizing the IRS to speak with the designee to answer any questions relating to the information reported on Form 2290. You are also authorizing the designee to:

  • Exchange information concerning Form 2290 with the IRS; and

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.