Form 2290

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Form 2290 (Heavy Highway Vehicle Use Tax Return)
SubjectHeavy Vehicle Use Tax
PurposeReport and pay HVUT on highway motor vehicles with a taxable gross weight of 55,000 lb or more
Official website
https://www.irs.gov/forms-pubs/about-form-2290

Form 2290, officially the Heavy Highway Vehicle Use Tax Return, is a U.S. federal tax form issued by the Internal Revenue Service (IRS). It is used to report and pay the Heavy Vehicle Use Tax (HVUT) on highway motor vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways.[1] Revenues from the HVUT are deposited into the Highway Trust Fund to support road construction and maintenance.

Purpose and scope

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Form 2290 applies to trucks, tractors, and buses meeting the weight threshold. Vehicles expected to be used 5,000 miles or fewer (7,500 miles or fewer for agricultural vehicles) during the tax period may qualify for a suspension. Credits may also be claimed if a vehicle is sold, destroyed, stolen, or used less than the mileage limits.[2]

Filing requirements

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The tax period runs from July 1 through June 30 of the following year.[3] The due date for filing Form 2290 and paying the tax is the last day of the month following the month the vehicle was first used on a public highway.[4]

When the IRS accepts the return, it stamps and returns Schedule 1, which serves as proof of payment. This stamped Schedule 1 is typically required for vehicle registration with state departments of motor vehicles.[5]

Electronic filing

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The IRS requires taxpayers reporting 25 or more vehicles on a Form 2290 to file electronically, though e-file is encouraged for all filers.[6] Electronic payments can be made through the Electronic Federal Tax Payment System (EFTPS), electronic funds withdrawal, or by credit or debit card.[7]

Industry coverage and impact

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Industry publications frequently report on the filing deadlines and compliance challenges faced by carriers. For example, Transport Topics and FreightWaves have published annual reminders noting the August 31 deadline for filing and paying the Heavy Vehicle Use Tax (HVUT).[8][9]

Publications such as Overdrive magazine also provide guidance for owner-operators on how to file Form 2290, what documentation is required, and how to avoid related penalties.[10]

See also

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References

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  1. ^ "About Form 2290, Heavy Highway Vehicle Use Tax Return". IRS.gov. Internal Revenue Service. Retrieved September 16, 2025.
  2. ^ "Instructions for Form 2290 (Rev. July 2025)". IRS.gov. Internal Revenue Service. July 2025. Retrieved September 16, 2025.
  3. ^ "Form 2290 (Rev. July 2025)" (PDF). IRS.gov. Internal Revenue Service. July 2025. Retrieved September 16, 2025.
  4. ^ "Instructions for Form 2290 (Rev. July 2025)". IRS.gov. Internal Revenue Service. July 2025. Retrieved September 16, 2025.
  5. ^ "Form 2290 (Rev. July 2025)" (PDF). IRS.gov. Internal Revenue Service. July 2025. Retrieved September 16, 2025.
  6. ^ "E-file Form 2290". IRS.gov. Internal Revenue Service. Retrieved September 16, 2025.
  7. ^ "EFTPS: The Electronic Federal Tax Payment System". IRS.gov. Internal Revenue Service. Retrieved September 16, 2025.
  8. ^ Fletcher, Noël (2023-08-22). "IRS Reminds Truckers of Aug. 31 Tax Payment Deadline - TT". Transport Topics. Retrieved 2025-09-20.
  9. ^ Straight, Brian (2022-08-04). "A heavy vehicle use tax refresher as filing deadline approaches". FreightWaves. Retrieved 2025-09-20.
  10. ^ "IRS reminding truck owners of Form 2290 deadline | Factoring firm hit by malware". Overdrive. 2022-08-19. Retrieved 2025-09-20.