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Official form guide
Form 2290: Heavy Highway Vehicle Use Tax Return
IRS Form 2290 is the Heavy Highway Vehicle Use Tax Return, used to figure and pay tax due on highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The return must be filed by those who use such vehicles.
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IRS Form 2290 - Heavy Highway Vehicle Use Tax Return
IRS Form 2290 is the Heavy Highway Vehicle Use Tax Return, used to figure and pay tax due on highway motor vehicles with a taxable gross weight of 55,000 pounds or more. The return must be filed by those who use such vehicles.
Risk Radar
Scan points- 1Ensure the total taxable vehicles on Schedule 1, Part II, line c matches the amount entered on Form 2290, line 2.
- 2Filing without entering your EIN on Form 2290-V (Box 1).
- 3Not listing the full VIN for each vehicle in Part I of Form 2290.
- 4Omitting both copies of Schedule 1 when mailing a paper return.
- 5Sending Form 2290 and Schedule 1 with payment if filing electronically.
Plain English
This form allows filers to calculate and submit the required heavy highway vehicle use tax for their trucks and other large vehicles. It is used either to pay the initial tax or to report a vehicle that later exceeded its mileage limit during the reporting period.
Submission Date
- Filing date: 2025-06-16 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when reporting tax on heavy highway vehicles with a taxable gross weight of 55,000 pounds or more.
- Do not use it when the vehicle is specifically exempted from the use tax.
- Check Form 2290-V instead when submitting payment via check or money order.
Form selector
Use this form or another form?
Filing electronically, but paying by card
Use this form to report liability and pay using a credit or debit card.
✓ Verify the 'Credit or debit card' box on line 6 of Form 2290.
Paying with an international check/money order
Must complete the payment voucher (Form 2290-V) to accompany the return.
✓ Ensure your payment is payable to 'United States Treasury'.
Filing paper return without payment due
Mail Form 2290 to this address if paying via EFTPS or credit/debit card.
✓ Confirm the mailing address matches the filing method used.
Deadline or filing window
The due date is determined by consulting the 'When To File' section of the instructions. If paying via EFTPS or credit/debit card, use the Ogden mailing address; otherwise, follow rules based on payment type for the Louisville P.O. Box.
Checklist
What you need before filling it out
Taxable Gross Weight
Vehicles with a taxable gross weight of 55,000 pounds or more · Form 2290 (Instructions p.3)
Month of first use
The month the vehicles included in Schedule 1 were first used during the tax period · Schedule 1 (Form 2290) (Instructions p.3)
Payment Voucher (Form 2290-V)
Form 2290-V, Payment Voucher · Instructions p.3 & p.6
Filing Address (Paper Return)
The specific mailing address based on payment method and location · Where To File section (Instructions p.6)
Payment Method Checkbox
Credit or debit card box · Line 6 of Form 2290 (Instructions p.10)
International Payment Address
International Accounts address: 1973 Rulon White Blvd. · Where To File section (Instructions p.6)
Before you submit
- 1Enter your EIN in Box 1 of Form 2290.
- 2Indicate the month of first use on Schedule 1 (Form 2290).
- 3Complete Form 2290-V, Payment Voucher, if paying by check or money order.
- 4Ensure your payment is made payable to “United States Treasury.”
- 5If using a credit/debit card, ensure the 'Credit or debit card' box on line 6 of Form 2290 is checked.
- 6Do not staple your payment to the voucher or Form 2290.
- 7Verify that you are mailing to the correct IRS address based on how you paid.
How to file this form
- 1Complete Form 2290, ensuring all required information is filled out and paying attention to Schedule 1 (Form 2290).
- 2Prepare Form 2290-V, Payment Voucher, if you are submitting a check or money order.
- 3Mail Form 2290 with the payment voucher and your payment to the appropriate IRS address based on whether the payment is domestic/international or electronic.
- 4If paying by credit or debit card, submit Form 2290 (and Schedule 1) directly to the Ogden filing address without including a separate payment voucher.
- 5Receive confirmation that your return has been processed and keep a copy of the stamped Schedule 1 for proof of payment.
Known limitations
- 1The tax applies to vehicles with a taxable gross weight of 55,000 pounds or more.
- 2If a vehicle is purchased from a private seller during the filing period, the partial-period tax calculation uses specific rules detailed under 'Used vehicles' (see Instructions p.7).
- 3For logging vehicles, the tax amounts listed in column (1)(b) are used for July usage and refer to specialized calculations.
- 4If an entity is a qualified subchapter S subsidiary (QSub) or eligible single-owner disregarded entity, it is treated as a separate entity for most excise tax and reporting purposes.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision July 2025 (Rev. 7-2025). For the latest information, filers should check IRS.gov/Form2290, as this page directs users to that location for updates regarding Form 2290 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads July 2025.
- Taxable weight threshold — confirm vehicles have a taxable gross weight of 55,000 pounds or more.
- Payment voucher requirement — confirm Form 2290-V is completed if paying by check/money order.
- EIN entry — confirm your Employer Identification Number (EIN) is entered in Box 1 on Form 2290.
- Filing address variance — confirm the correct mailing address based on payment method used.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 2290 after filing.
- 2If filing electronically through an IRS e-file provider, the stamped Schedule 1 can be available within minutes after acceptance by the IRS.
- 3When mailing a paper return, do not staple your payment to the voucher or Form 2290.
- 4If you file electronically, do not send Form 2290 and Schedule 1 with the payment voucher.
Sources
- SRCInstructions p.3 — Purpose of Form is to 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.
- SRCInstructions p.4 — Must file Form 2290 if a taxable highway motor vehicle is registered in your name under state, DC, Canadian, or Mexican law at first use and has a taxable gross weight of 55,000 pounds or more.
- SRCInstructions p.3 — File Form 2290 electronically through an IRS e-file program provider.
- SRCInstructions p.6 — Mail Form 2290 to the address listed under 'Where To File'.
- SRCInstructions p.7 — Column (1)(a) is for annual tax on a vehicle used during July; column (1)(b) is for logging vehicles used in July.
- SRCInstructions p.11 — If filing electronically, do not send Form 2290 and Schedule 1 with the payment voucher.
Common confusion points
Should I mail my form to Louisville, KY or Ogden, UT?
The mailing address depends on how the tax was paid. Mail to Louisville if filing paper return AND payment is not drawn from an international financial institution; mail to Ogden if using EFTPS or a credit/debit card.
What do I send with my check for Form 2290?
If paying via check/money order, you must include the completed Form 2290 and Schedule 1. Do not staple them to the payment voucher.
When should I use column (1)(a) versus column (1)(b)?
Use column (1)(a) for a standard vehicle used during July; use column (1)(b) if you are logging vehicles used in July.
What is the difference between filing paper vs. electronic?
If filing electronically, only send Form 2290 and Schedule 1 to the provider/IRS system. If mailing paper, include Form 2290, Schedule 1 (two copies), and your payment.
Do I need a separate address for international payments?
Yes; if sending a check or money order drawn from an international financial institution, mail it to IRS International Accounts at 1973 Rulon White Blvd.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Form 2290 to report additional tax on line 3, Column (1) or (2).
Questions about IRS Form 2290
What is IRS Form 2290 used for?
This form allows filers to calculate and submit the required heavy highway vehicle use tax for their trucks and other large vehicles. It is used either to pay the initial tax or to report a vehicle that later exceeded its mileage limit during the reporting period.
Who must file IRS Form 2290?
Those who operate heavy highway motor vehicles with a taxable gross weight of 55,000 pounds or more must file Form 2290.
What information does IRS Form 2290 require?
The form collects details by listing VINs categorized in Part I and summarizes vehicle counts (total, tax-suspended, and total taxable) in Part II. The payment voucher (Form 2290-V) requires entering the EIN and name/address on Schedule 1.
When is IRS Form 2290 due?
Filing deadlines are determined by consulting the 'When To File' section of the instructions; specific due dates depend on the filing period.
Where do I file IRS Form 2290?
Paper returns must be mailed to different addresses based on payment method: P.O. Box 932500 (for full paper payments), Ogden, UT 84201-0031 (for EFTPS/card payments), or International Accounts at 1973 Rulon White Blvd., Ogden, UT 84201-0038.
How do I complete IRS Form 2290?
First, enter your EIN on Form 2290-V (Box 1). Then, list each vehicle's VIN by category in Part I. Finally, complete Part II to summarize the counts and attach both copies of Schedule 1 along with payment.
What happens if IRS Form 2290 is filed incorrectly?
Failure to include the full VIN in Part I may prevent a filer from registering their vehicle with the state. Additionally, not sending Form 2290 and Schedule 1 with the payment voucher (if filing paper) requires corrective action.
Should I mail my form to Louisville, KY or Ogden, UT?
The mailing address depends on how the tax was paid. Mail to Louisville if filing paper return AND payment is not drawn from an international financial institution; mail to Ogden if using EFTPS or a credit/debit card.
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