The  2290  Form

Form 2290 is an IRS tax form used to report and pay the Heavy Vehicle Use Tax (HVUT).

It is filed with the Internal Revenue Service (IRS).

🚛 What Is Form 2290 For?

Form 2290 is required for heavy highway motor vehicles operating on public roads in the United States.

It:

• Reports your taxable heavy vehicles
• Calculates the Heavy Vehicle Use Tax
• Generates a stamped Schedule 1, which proves payment

You need the stamped Schedule 1 to:

• Register or renew your vehicle plates (IRP or state registration)

📦 Who Must File Form 2290?

You must file if a vehicle:

• Has a taxable gross weight of 55,000 lbs or more
• Is registered in your name
• Operates on public highways

This applies to:

• Owner-operators
• Trucking companies
• Logging and agricultural operators (special rules may apply)

📅 When Is It Due?

• The tax year runs July 1 – June 30
• Filing is due by August 31 each year for vehicles in service in July
• If you put a vehicle on the road later in the year, you file by the end of the following month

📌 Important Notes

• Must be filed annually
• You must keep proof of filing