Form 2290 Instructions
Heavy Highway Vehicle Use Tax Return
Download and print the Form 2290 Heavy Highway Vehicle Use Tax Return Instructions
Some Information on the form:
Section references are to the Internal Revenue Code unless otherwise noted.
ContentsPagePurpose of Form............................1
Who Must File.............................2
Taxable Vehicles...........................2
When To File..............................3
How To File...............................4
Where To File..............................4
Form 2290 Call Site.........................4
Penalties and Interest........................4
Getting Started.............................4
Employer Identification Number (EIN)..........4
Vehicle Identification Number (VIN)...........4
Taxable Gross Weight....................4
Name and Address..........................5
Part I. Figuring the Tax.......................5
Line 2. Tax Computation...................5
How To Pay The Tax........................7
How To Make Your Payment ...............7
Schedule 1 (Form 2290)......................7
Schedule 1 (Form 2290), Consent to Disclosure of Tax Information.............8
Third Party Designee........................8
Signature.................................8
Recordkeeping.............................8
How To Get Tax Help........................9
Partial-Period Tax Tables (for vehicles first used after July of the period)...................11
What's New
Due date. The due date of Form 2290 was temporarily changed for July, August, and September of the prior tax period. For all of the current tax period, the due date is restored to its customary date (the last day of the month following the month of first use).
See When To File, later. IRS Telephone Hours of Operation. IRS phone lines are now available 7:00 a.m. to 7:00 p.m. local time Monday through Friday, unless otherwise noted.
Alaska & Hawaii taxpayers will follow Pacific Time. Puerto Rico taxpayers will receive service from 8:00 a.m. to 8:00 p.m. local time. See How To Get Tax Help, later. Future developments.
The IRS has created a page on IRS.gov for information about Form 2290 and its instructions, at www.irs.gov/form2290.
Information about any future developments affecting Form 2290 (such as legislation enacted after we release it) will be posted on that page.
And much more...
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