Internal Revenue Service United States Department of the Treasury

Instructions for Form 2290 (07/2013)

Heavy Highway Vehicle Use Tax Return

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 07/2013


Table of Contents

  • Instructions for Form 2290 - Introductory Material
    • Future developments
    • Reminders
    • General Instructions
      • Purpose of Form
      • Who Must File
        • Taxable Vehicles
      • When To File
      • How To File
        • Where To File
          • Private Delivery Services
        • Form 2290 Call Site
        • Penalties and Interest
      • Specific Instructions
        • Getting Started
          • Employer Identification Number (EIN)
          • Vehicle Identification Number (VIN)
          • Taxable Gross Weight
        • Name and Address
          • Part I. Figuring the Tax
            • Line 2. Tax Computation
            • Line 3. Additional Tax From Increase in Taxable Gross Weight
            • Line 5. Credits
          • Part II. Statement in Support of Suspension
            • Line 7
            • Line 8
            • Line 9
          • How To Pay The Tax
            • How To Make Your Payment
          • Schedule 1 (Form 2290)
            • E-file.
            • Schedule 1 (Form 2290), Consent to Disclosure of Tax Information
          • Third Party Designee
          • Signature
          • Recordkeeping
          • How To Get Tax Help
        • Instructions for Form 2290 - Notices
          • Privacy Act and Paperwork Reduction Act Notice.
        • Instructions for Form 2290 - Additional Material
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