Form 2290, Heavy Highway Vehicle Use Tax Return
Use Form 2290 to:
- 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.
- Figure 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.
- Figure 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.
- Claim 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.
- Claim 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).
- Report acquisition of a used taxable vehicle for which the tax has been suspended.
- Figure and pay the tax due on a used taxable vehicle acquired and used during the period.
Use Schedule 1 (Form 2290):
- To report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).
- As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the Schedule 1 returned to you by the IRS for this purpose. You will get Schedule 1 returned to you almost immediately if you e-file.
Use Form 2290-V, Payment Voucher, to accompany your check or money order. Form 2290-V is used to credit your heavy highway vehicle use tax payment to your account. If you are filing Form 2290 electronically, you can authorize a direct debit to make your payment. Visit the Electronic Payment Options Home Page to learn why electronic payment is a convenient, safe and secure method for paying taxes or user fees.
Current Products
Recent Developments
Other Items You May Find Useful:
Formulaire 2290(FR), Déclaration d'Impôt sur l'Utilisation des Véhicules Lourds sur les Routes
Instructions pour le Formulaire 2290(FR) (HTML)Formulario 2290(SP), Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras
Instrucciones para el Formulario 2290(SP) (HTML)
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