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
Form 8849, Claim for Refund of Excise Taxes
Comment on Form 2290
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