IRS 2290 / Heavy Vehicle Use Tax (HVUT)

IRS Form 2290 is the Heavy Highway Vehicle Use Tax (HVUT) return form for vehicles operating in public highways with a gross weight of 55,000 pounds or more.

According to the IRS, Form 2290 is used for:

• Calculating and paying the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more;
• Calculating and paying 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;
• Calculating and paying the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
• Claiming 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;
• Claiming 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);
• Reporting acquisition of a used taxable vehicle for which the tax has been suspended;
• Calculating and paying the tax due on a used taxable vehicle acquired and used during the period.