Form 2290, Heavy Highway Vehicle Use Tax Return

Use Form 2290 to:

Tax Year 2019 Form 2290 (Rev. 201907) (PDF)

Tax Year 2018 Form 2290 (Rev. 201807) (PDF)

• 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;
• 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;
• 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;
• 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;
• 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);
• Report acquisition of a used taxable vehicle for which the tax has been suspended;
• Figure and pay the tax due on a used taxable vehicle acquired and used during the period.