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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 #5 Answer-When does the obligation to file Form 2290 arise?

The liability arises on the first use of a highway vehicle that has a taxable gross weight of at least 55,000 pounds. Taxable gross weight is defined in the regulations and shown in the Form 2290 Instructions. Special permits are discussed in the Instructions as well. Generally, a vehicle is taxable if special permits are issued for it for more than 60 days or 2 months during a taxable year.

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