General

Form 2290 Heavy Highway Vehicle Use Tax Guide

Form 2290 is the federal Heavy Highway Vehicle Use Tax Return for applicable heavy highway motor vehicles. Filing and proof requirements can affect vehicle registration. Official portal: https://www.irs.gov/e-file-providers/e-file-form-2290

  1. Identify taxable vehicles. Determine which vehicles are subject to the Heavy Highway Vehicle Use Tax.
  2. Collect vehicle information. Prepare VINs, taxable gross weight information, and first-use dates.
  3. File Form 2290. Submit the return through an appropriate IRS filing method.
  4. Pay the tax. Pay the amount due according to the IRS filing requirements.
  5. Keep Schedule 1. Retain the stamped or accepted Schedule 1 as proof for transactions that require it.
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