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IRS.gov Website
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Instructions for Form 2290

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Heavy Highway Vehicle Use Tax Return

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What's New(p1)

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Expanded Schedule 1.(p1)
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Schedule 1 has been expanded to allow the reporting of more vehicles. You should complete and file both copies of Schedule 1. The second copy will be stamped and returned to you for use as proof of payment.
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Reminders(p1)

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Electronic filing.(p1)
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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 a provider participating in the IRS e-file program for excise taxes. Once your return is accepted by the IRS, your stamped Schedule 1 can be available in as little as 24 hours. For more information on e-file, visit www.lrs.gov and search 2290 e-file or visit www.irs.gov/trucker.
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Return for July, August, or September 2011.(p1)
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Taxpayers who become liable for the heavy highway vehicle use tax in July, August, or September 2011 must file their returns during the month of November 2011. See When To File later for more information. The tax due will be based on the tax rate for a 12-month period. See Figuring the Tax later.
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Getting your tags and/or registering your vehicle.(p1)
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Taxpayers can register their vehicles between July 1, 2011, and November 30, 2011, using a bill of sale from within 150 days or a stamped Schedule 1 from the previous year's taxable period. See Proof of payment for state registration later.
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General Instructions(p1)

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Purpose of Form(p1)

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Use Form 2290 to:  
Use Schedule 1 (Form 2290):  
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 later.