Form 2290, Heavy Highway Vehicle Use Tax Return
Use this form 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.
Other Items You May Find Useful:
Form SS-4, Application for Employer Identification Number (EIN)
Publication 947, Practice Before the IRS and Power of Attorney
Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS
Formulario 2290(SP), Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras
Form 8849, Claim for Refund of Excise Taxes
Comment on Form 2290
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