IRS Form 2290 is the Heavy Vehicle Use Tax (HVUT) return required annually for vehicles with a taxable gross weight of 55,000 pounds or more that operate on public highways.
Key Points
- Form 2290 is required for vehicles with a taxable gross weight of 55,000 lbs or more used on public highways
- Annual returns are due by August 31 for vehicles first used in July
- Agricultural and logging vehicles operating at 75,000 lbs or less may qualify for reduced rates
- Electronic filing is available through IRS-approved service providers
Why It Matters
The HVUT is a federal tax collected by the IRS to fund highway maintenance and improvements. After filing, the IRS provides a stamped Schedule 1 proof of payment, which is required for vehicle registration in most states.