Form 2290
Heavy Highway Vehicle
Who Must File

Form 2290 - Who Must File

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2008, and ending on June 30, 2009, 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.

Form 2290 - Heavy Highway Vehicle

You may be an individual, limited liability company (LLC), corporation, or any other type of organization. Including non-profit, educational, chatitable.

A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks are not subject to this tax because they have a taxable gross weight less than 55,000 pounds.

Form 2290, Heavy Highway Vehicle, Who Must File

  • Obtain IRS form 2290. You can pick one up from any IRS office, fill one out online and print or download a blank form and instructions.

  • Fill out the 2290 form. The form is user friendly and self-explanatory. You can fill one out yourself without paying the expense of accounting services. Simply follow the instructions carefully. If you have any questions about form 2290, you may phone the IRS toll free at (800) 829-1040. TDD/TTY users can reach the IRS at (800) 829-4059.

  • Take the form to the closest IRS office with the complete payment or proof of EFTPS payment. The IRS will not allow split payments with 2290 submissions. You can't file a Heavy Use Tax return without payment in full. If you haven't already used EFTPS direct debit, make a business or personal check payable to "United States Treasury." Write the tax period, form number and taxpayer I.D. in the ID section.

  • Wait for the agent to stamp a portion of the form and return it to you before you leave the office.

  • You can use Form 2290-EZ if:

    • You have only one taxable truck, which is not a logging or Canadian/Mexican vehicle.

    • Your truck has a gross weight of more than 75,000 lbs.

    • You are willing to pay the tax in full, with your return, rather than opting for the installment privilege.

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