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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.

Current Products


Recent Developments


Other Items You May Find Useful:

All Form 2290 Revisions

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

Trucking Tax Center

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Comment on Form 2290

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Page Last Reviewed or Updated: 12-Aug-2014