taxmap/instr2/i2290-000.htm#TXMP4cf7540d
Heavy Highway Vehicle Use Tax Return
taxmap/instr2/i2290-000.htm#TXMP3e1ecaf6For the latest information about developments related to Form 2290 and its instructions, such as legislation enacted after they were published, go to
www.irs.gov/form2290.
IRS phone lines are now available 7:00 a.m. to 7:00 p.m. local time Monday through Friday, unless otherwise noted. Alaska & Hawaii taxpayers will follow Pacific Time, Puerto Rico taxpayers will receive service from 8:00 a.m. to 8:00 p.m. local time. See
How To Get Tax Help, later.
taxmap/instr2/i2290-000.htm#TXMP39d99422You 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.
taxmap/instr2/i2290-000.htm#TXMP459b6ea4Electronic filing is required for each return reporting 25 or more vehicles that you file during the tax period. However, you are encouraged to file electronically regardless of the number of vehicles being reported. 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 within minutes. For more information
on
e-file, visit
www.irs.gov and search
2290 e-file
or visit
www.irs.gov/trucker.
Use Form 2290 for the following actions.
- 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, later.
- 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,
later.
- 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, later.
Use Schedule 1 for the following actions.
- 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 copy of 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, later.
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