Heavy Highway Vehicle Use Tax Returntaxmap/instr2/i2290-000.htm#TXMP3e6dbec2taxmap/instr2/i2290-000.htm#TXMP66155e57
Electronic filing is required for each return reporting 25 or more vehicles that the taxpayer files during the tax period. However, all taxpayers are encouraged to file electronically. File Form 2290 electronically through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file
program for excise taxes. For more information on e-file
, visit the IRS website at www.irs.gov/efile
Taxpayers can now check boxes on page 1 of Form 2290 to indicate if the return is amended or if a Vehicle Identification Number (VIN) is being corrected. For more information see page 5.taxmap/instr2/i2290-000.htm#TXMP0f9c7c1ctaxmap/instr2/i2290-000.htm#TXMP07f2af05
Use Form 2290 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. See Suspended vehicles exceeding the mileage use limit on page 6.
- 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. See the instructions for line 3 on page 5.
- 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. See Used vehicle on page 2.
Use Schedule 1 (Form 2290):
- To report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN).
- As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the Schedule 1 stamped and returned to you by the IRS for this purpose.
Use Form 2290-V, Payment Voucher, to accompany your check or money order. Form 2290-V is used to credit your heavy highway vehicle use tax payment to your account. If filing electronically, see How To Make Your Payment on page 7.