Overview #

IRS Form 2290 is used to report and pay the Heavy Vehicle Use Tax (HVUT) for qualifying commercial vehicles.

Who Must File? #

Generally, owners of vehicles weighing 55,000 pounds or more must file Form 2290 annually.

Filing Requirements #

• Vehicle information
• Taxable gross weight
• Tax period information
• IRS payment records

Why It Matters #

Failure to file can impact vehicle registration and compliance status.