Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

ITG FAQ #3 Answer-Who must file Form 2290?

You must file Form 2290 and Schedule 1 if a taxable highway motor vehicle is registered, or required to be registered, in your name under state, District of Columbia, Canadian or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.

If a taxable vehicle is registered in the name of both the owner and another person, the owner is liable for the tax at the time of its first taxable use in any tax period and must file this form. A person includes an individual, corporation, partnership, or any other type of organization, including nonprofit, charitable, and educational. This applies to Indian tribes, and tribal members. This rule also applies to dual registration of a leased vehicle.

Return to List of FAQs