Form 2290 Instructions
Form 2290 Instructions
Form 2290 is the federal return used to pay the Heavy Highway Vehicle Use Tax (HVUT) on trucks with a taxable gross weight of 55,000 pounds or more. If your truck operates on public highways, you file annually, pay by August 31, and keep the stamped Schedule 1 to register your vehicle.
Step 1: Get Your Information Together
Before you start, have three things ready:
EIN (Employer Identification Number) -- You cannot use your Social Security number on this form. If you don't have an EIN yet, apply through the IRS. Plan for a two-week wait before it's active.
VIN -- The exact Vehicle Identification Number for every truck you're filing on.
Taxable Gross Weight -- This is your fully equipped truck plus the heaviest load you typically haul. That combined weight puts you in a tax bracket.
Step 2: Calculate Your Tax
The tax amount depends on your vehicle's weight category (A through V) and whether it's used for logging. Look up your bracket in the Tax Computation Table on page 2 of the IRS instructions.
If your truck hit the road after July 1, you don't owe a full year -- you calculate a partial-period tax based on the month it was first used.
Step 3: Choose How to File
E-file -- Required if you're filing for 25 or more vehicles. You get same-day processing and your stamped Schedule 1 almost immediately. Use an IRS-authorized e-file provider to do it.
Paper filing -- An option if you have fewer than 25 vehicles. Mail the completed form directly to the IRS. Expect a longer wait for your Schedule 1.
Step 4: Suspended Vehicles
If a vehicle won't exceed 5,000 miles for the tax year (7,500 for agricultural vehicles), it qualifies for a tax suspension -- meaning no tax owed. Report it on Part II of the form to certify the mileage limit.
Step 5: Complete Schedule 1
Fill out both copies. If you're mailing a paper return, the IRS stamps one copy and sends it back. That stamped copy is what your state DMV needs for vehicle registration.
Step 6: Pay
E-filers can pay via EFTPS, credit/debit card, or electronic funds withdrawal at the time of filing.
Paper filers with a balance due include Form 2290-V (Payment Voucher) with a check or money order made out to the United States Treasury. No cash.
For tax tables, partial-period calculations, and current mailing addresses, see the official IRS Form 2290 Instructions.











