IRS Form 2290 | Heavy Highway Vehicle Use Tax Return

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Form 2290 is the IRS Heavy Highway Vehicle Use Tax Return, which must be filled out by owners of vehicles that weigh over 55,000 pounds. Vehicles owned by the federal, state, and local governments don’t pay this tax. Nor do Indian tribal governments or certain other groups.

Vehicles used in farming and commercial vehicles that log less than 7500 and 5,000 miles per year, respectively, also don’t pay this tax. Even though the taxes are “suspended” for these vehicles, they still must be accounted for on Form 2290. Certain types of off-road vehicles are exempt, as are most medical vehicles used for blood collection.

How to Fill-in

Form 2290 begins with the owner’s name, address and employer identification number (EIN). There are boxes to check if there is an address change, a Vehicle Identification Number (VIN) change or if this form’s purpose is to report a change in the tax owed. There is also a box to check you no longer own taxable vehicles.

Part I is for figuring out the tax you owe. You must enter the month during which your heavy vehicles were first put on the road. If you started different trucks in your fleet during different months, than a separate form 2290 must be filed for each of those months.

Computing your tax liability under the Heavy Highway Vehicle Use Tax (HVUT) is done in conjunction with the Tax Computation chart found on page 2 of the form. Enter the result for all the vehicles that you are reporting into Line 2 of Part I. Additional taxes due because of an increase in the gross weight of any of the vehicles you are reporting on here are noted on Line 3. Add the sum of Lines 2 and Line 3 into Line 4. Line 5 is for any for any applicable tax credits. Subtracting the contents of Line 5 from Line 4 will yield your tax liability under the HVUT.

Part II of the Form 2290 is the Statement in Support of Suspension. If, as previously described, you are reporting on vehicles used in farming that log less than 7500 miles or on vehicles used in construction that log less than 5,000 miles, check one of the appropriate boxes, as they are “suspended” from paying the tax. There are also boxes to check if you no longer own any previously reported vehicle.

In Schedule I of the Form 2290, you will list each vehicle that you are reporting, identifying it with its VIN. If any of those vehicles are suspended, they are identified with a designation of “W”. Include this schedule when you submit the Form 2290 to the IRS.