About Form 2290, Heavy Highway Vehicle Use Tax Return | Internal Revenue Service
Summary: Form 2290 (Rev. July 2026) is the official IRS tax return used to calculate and pay the Heavy Highway Vehicle Use Tax for vehicles with a taxable gross weight of 55,000 pounds or more for the period of July 1, 2026, through June 30, 2027.
Form 2290 is used by taxpayers to report and pay the federal excise tax on heavy highway motor vehicles operating on public highways. This specific revision covers the tax period from July 1, 2026, to June 30, 2027. The form includes sections for calculating tax based on vehicle weight, claiming suspensions for low-mileage vehicles, and reporting changes in vehicle status. It also includes Schedule 1, which serves as proof of payment for state vehicle registration, and Form 2290-V, a payment voucher for those paying by check or money order.
Document outline
1. Form 2290: Heavy Highway Vehicle Use Tax Return (Rev. July 2026) 2. Part I: Figuring the Tax 3. Part II: Statement in Support of Suspension 4. Tax Computation Table (Categories A-V) 5. Schedule 1 (Form 2290): Schedule of Heavy Highway Vehicles 6. Consent to Disclosure of Tax Information 7. Form 2290-V: Payment Voucher