IRS Tax Form 2290 Download Instructions Heavy Highway Vehicle Use Tax Return
You should use IRS Tax Form 2290 to:
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Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more.
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Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period. See Suspended vehicles exceeding the mileage use limit on page 6.
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Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category. See the instructions for line 3 on page 5.
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Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.
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Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
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Report acquisition of a used taxable vehicle for which the tax has been suspended.
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Figure and pay the tax due on a used taxable vehicle acquired and used during the period. See Used vehicle on page 2
You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2010, and ending on June 30, 2011, if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more.
IRS Tax Form 2290 Download along with Form 2290 Instructions is available or you can also efile Form 2290 at IRS.gov
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