Form 2290 Heavy Highway Vehicle Use Tax Return

Heavy Highway Vehicle Use Tax Return

f2290--2021-07-00

Heavy Highway Vehicle Use Tax Return

OMB: 1545-0143

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Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the information below.
This July 2021 revision is for the tax period beginning on July 1, 2021, and ending on June
30, 2022. Don’t use this revision if you need to file a return for a tax period that began on or
before June 30, 2021. To obtain a prior revision of Form 2290 and its separate instructions,
visit www.irs.gov/Form2290.

Nota: El formulario, las instrucciones o la publicación que
busca se encuentra luego de esta portada.
Por favor lea la información a continuación.
Esta revisión de julio de 2021 es para el período tributario que comienza el 1 de julio de
2021 y termina el 30 de junio de 2022. No use esta revisión si necesita presentar una
declaración para un período tributario que haya comenzado en o antes del 30 de junio de
2021. Para obtener una revisión anterior del Formulario 2290(SP) y sus instrucciones por
separado, visite www.irs.gov/Form2290SP.

THIS PAGE INTENTIONALLY LEFT BLANK

2290

Heavy Highway Vehicle Use Tax Return

Form
(Rev. July 2021)
Department of the Treasury
Internal Revenue Service (99)

Keep a copy of this
return for your records.

For the period July 1, 2021, through June 30, 2022
▶ Go

▶ Attach both copies of Schedule 1 to this return.
to www.irs.gov/Form2290 for instructions and the latest information.

OMB No. 1545-0143

Employer identification number (EIN)

Name

–

Type
or Print

Address (number, street, and room or suite no.)

City or town, state or province, country, and ZIP or foreign postal code

Check if applicable:
Address Change

VIN Correction
Check this box if you are correcting a vehicle
identification number (VIN) listed on a previously filed
Schedule 1 (Form 2290). Attach an explanation to the
return. Don’t check this box for any other reason.

Amended Return
Check this box if reporting (a) additional tax from an
increase in taxable gross vehicle weight or (b) suspended
vehicles exceeding the mileage use limit. Don’t check
this box for any other reason.

Part I

Final Return
Check this box if you no longer have taxable vehicles to
report.

Figuring the Tax

Y Y Y Y M M
Caution: If you purchased a used vehicle from a private seller, see instructions.
Was the vehicle(s) reported on this return used on public highways during July 2021? If “YES,”
1
enter 202107 in the boxes to the right. If “NO,” see the table on page 3 of the instructions . ▶
1
2
Tax. Enter the Total from Form 2290, page 2, column (4) . . . . . . . . . . . ▶
2
.
3
Additional tax from increase in taxable gross weight (see instructions) . . . . . . . ▶
3
.
4
.
4
Total tax. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . ▶
5
Credits (Attach supporting documentation. See instructions.)
. . . . . . . . . ▶
5
.
Balance due. Subtract line 5 from line 4. This is the amount you owe. Check the applicable
6
box if payment is through: EFTPS
. . . . . . . . ▶
Credit or debit card
6
.
Part II
Statement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.)
7
I declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways
5,000 miles or less
7,500 miles or less for agricultural vehicles
(check the boxes that apply):
during the period July 1, 2021, through June 30, 2022, and are suspended from the tax. Complete and attach Schedule 1.

I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2020, through June 30, 2021, were
not subject to the tax for that period except for any vehicles listed on line 8b. Check this box if applicable. ▶
b Vehicle identification numbers

8a

9

I declare that vehicle identification numbers
were listed as suspended on the Form 2290 filed for the period July 1, 2020, through June 30, 2021. These vehicles were sold or
transferred to
.
on
,
At the time of the transfer, the vehicles were still eligible for the suspension of the tax. Attach a separate list if needed.

Third
Party
Designee

Do you want to allow another person to discuss this return with the IRS? See instructions.

Yes. Complete the following.

Designee’s
▶
name

Personal identification
▶
number (PIN)

Phone
no. ▶

No

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

▲

Sign
Here

Signature

Type or print name below signature.

Paid
Preparer
Use Only

Print/Type preparer’s name
Firm’s name

▶

Firm’s address

▶

Date
Telephone number

Preparer’s signature

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Date

Check
if
self-employed
Firm’s EIN

PTIN

▶

Phone no.
Cat. No. 11250O

Form

2290 (Rev. 7-2021)

Page 2

Form 2290 (Rev. 7-2021)

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

(1)
Annual tax
(vehicles used
during July)

Taxable gross weight
(in pounds)

(a)
Vehicles
except
logging*

55,000
55,001 – 56,000
56,001 – 57,000
57,001 – 58,000
58,001 – 59,000
59,001 – 60,000
60,001 – 61,000
61,001 – 62,000
62,001 – 63,000
63,001 – 64,000
64,001 – 65,000
65,001 – 66,000
66,001 – 67,000
67,001 – 68,000
68,001 – 69,000
69,001 – 70,000
70,001 – 71,000
71,001 – 72,000
72,001 – 73,000
73,001 – 74,000
74,001 – 75,000
over 75,000

$100.00
122.00
144.00
166.00
188.00
210.00
232.00
254.00
276.00
298.00
320.00
342.00
364.00
386.00
408.00
430.00
452.00
474.00
496.00
518.00
540.00
550.00

(b)
Logging
vehicles*

$75.00 $
91.50
108.00
124.50
141.00
157.50
174.00
190.50
207.00
223.50
240.00
256.50
273.00
289.50
306.00
322.50
339.00
355.50
372.00
388.50
405.00
412.50

(2)
Partial-period tax
(vehicles first used after July)
See the tables at the end of
the separate instructions.
(a)
Vehicles
except
logging*

(b)
Logging
vehicles*

(3)
Number of
vehicles

(a)
Vehicles
except
logging*

(b)
Logging
vehicles*

$

Totals. Add the number of vehicles in columns (3)(a) and (3)(b). Enter the total here.
(This should be the same total of taxable vehicles shown on Schedule 1, Part II, line
c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . ▶

W

(4)
Amount of tax
(col. (1) or (2)
multiplied by
col. (3))

$

Category

Category

Tax Computation

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

$

Tax-Suspended Vehicles
(See Part II on page 7 of
the instructions.)

Complete both copies of Schedule 1 (Form 2290) and attach them to Form 2290.
* See page 2 of the instructions for information on logging vehicles.
Form

2290 (Rev. 7-2021)

Schedule of Heavy Highway Vehicles

SCHEDULE 1
(Form 2290)
(Rev. July 2021)
Department of the Treasury
Internal Revenue Service

For the period July 1, 2021, through June 30, 2022
▶

OMB No. 1545-0143

Complete and file both copies of Schedule 1. One copy will be stamped and returned to
you for use as proof of payment when registering your vehicle(s) with a state.

Employer identification number (EIN)

Name

–

Type
or Print

Address (number, street, and room or suite no.)

Month of first use
(see instructions)

City or town, state or province, country, and ZIP or foreign postal code

Y

Part I

Y

Y

Y

M

M

Category A through W
(category W for
suspended vehicles)

Vehicles You Are Reporting (enter VIN and category)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Part II

Summary of Reported Vehicles

a Total number of reported vehicles . . . . . . . . . . . . . . . . . .
b Enter the total number of taxable vehicles on which the tax is suspended (category W)
c Total number of taxable vehicles. Subtract line b from line a . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

.
.
.

.
.
.

Cat. No. 11250O

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

a
b
c

Schedule 1 (Form 2290) (Rev. 7-2021)

THIS PAGE INTENTIONALLY LEFT BLANK

Schedule of Heavy Highway Vehicles

SCHEDULE 1
(Form 2290)
(Rev. July 2021)
Department of the Treasury
Internal Revenue Service

For the period July 1, 2021, through June 30, 2022
▶

OMB No. 1545-0143

Complete and file both copies of Schedule 1. One copy will be stamped and returned to
you for use as proof of payment when registering your vehicle(s) with a state.

Employer identification number (EIN)

Name

–

Type
or Print

Address (number, street, and room or suite no.)

Month of first use
(see instructions)

City or town, state or province, country, and ZIP or foreign postal code

Y

Part I

Y

Y

Y

M

M

Category A through W
(category W for
suspended vehicles)

Vehicles You Are Reporting (enter VIN and category)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

Part II

Summary of Reported Vehicles

a Total number of reported vehicles . . . . . . . . . . . . . . . . . .
b Enter the total number of taxable vehicles on which the tax is suspended (category W)
c Total number of taxable vehicles. Subtract line b from line a . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

.
.
.

.
.
.

Cat. No. 11250O

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

a
b
c

Schedule 1 (Form 2290) (Rev. 7-2021)

THIS PAGE INTENTIONALLY LEFT BLANK

Schedule 1 (Form 2290) (Rev. 7-2021)

Consent to Disclosure of Tax Information
For the period July 1, 2021, through June 30, 2022
By signing, dating, and entering my employer identification number below, I hereby consent to the
Internal Revenue Service (IRS) disclosing information about my payment of the heavy highway
vehicle use tax (HVUT) for the tax period listed above to the federal Department of Transportation
(DOT), U.S. Customs and Border Protection (CBP), and to state Departments of Motor Vehicles
(DMV). The information disclosed to the DOT, CBP, and state DMVs will be my vehicle identification
number (VIN) and verification that I have paid the HVUT. The IRS may disclose the information to the
DOT, CBP, and to the DMVs of the 50 states and the District of Columbia who have other taxing,
registration, or information collecting authority. I agree that the American Association of Motor
Vehicle Administrators (AAMVA), a third-party nonprofit organization, may be used as an
intermediary to transmit my VIN and payment information from the IRS to the state DMVs.
I understand that the information to be disclosed is generally confidential under the laws
applicable to the IRS and that the agency receiving the HVUT information is not bound by these laws
and may use the information for any purpose as permitted by other federal laws and/or state law. To
be effective, this consent must be received by the IRS within 120 days of the date below.
If signed by a corporate officer or party other than the taxpayer, I certify that I have the authority to
execute this consent to disclosure of tax information.
Sign
Here

▶

▶
Date

Signature

▶
Type or print name below signature.

–
Employer identification number (EIN)
Schedule 1 (Form 2290) (Rev. 7-2021)

Form 2290-V, Payment Voucher
Purpose of Form
Complete Form 2290-V if you are making a payment by
check or money order with Form 2290, Heavy Highway
Vehicle Use Tax Return. We will use Form 2290-V to
credit your payment more promptly and accurately, and
to improve our service to you.
If you have your return prepared by a third party and a
payment is required, provide Form 2290-V to the return
preparer.
Don’t file Form 2290-V if you are paying the balance
due on Form 2290, line 6, using the Electronic Federal
Tax Payment System (EFTPS), credit or debit card, or
electronic funds withdrawal (direct debit). See How To
Pay the Tax in the Instructions for Form 2290.

Specific Instructions
Box 1. If you don’t have an EIN, you may apply for one
online. Go to the IRS website at www.irs.gov/EIN. Only
persons with an address in a foreign country, for example
Canada, may apply for an EIN by calling 267-941-1099
(not a toll-free call). You may also apply for an EIN by
faxing or mailing Form SS-4, Application for Employer
Identification Number, to the IRS.

Form

▲ Detach

2290-V

Employer identification number (EIN)

3

Enter date as shown on line 1 of Form 2290.

▲
!

If you are using a PDS or sending a payment
that is drawn from an international financial
CAUTION
institution, see the instructions for details on
where to send the voucher.

here. ▲

2

Enter the amount of your payment.
Make your check or money order payable
to “United States Treasury”

4

Name

–
Y

Private delivery services (PDSs) can’t deliver
items to P.O. boxes. You must use the U.S.
CAUTION
Postal Service to mail any item to an IRS P.O.
box address.

Payment Voucher

1

Y

▲
!

For the period July 1, 2021, through June 30, 2022
▶ See How To Pay the Tax in the Instructions for Form 2290.
▶ Don’t staple or attach this voucher or your payment to your return.

(Rev. July 2021)
Department of the Treasury
Internal Revenue Service

Y

Box 2. Enter the amount paid from Form 2290, line 6.
Box 3. Enter the date as shown on Form 2290, line 1.
Box 4. Enter your name and address as shown on Form
2290.
• Enclose your check or money order made payable to
“United States Treasury.” Be sure to enter your EIN,
“Form 2290,” and the tax period (the date as shown on
line 1 of Form 2290) on your check or money order. Don’t
send cash. Don’t staple Form 2290-V or your payment to
Form 2290 (or to each other).
• Detach Form 2290-V and send it with your payment and
Form 2290 to the address shown in the bottom left corner
of Form 2290-V.

Y

M

M
Address (number, street, and room or suite no.)

Send Form 2290, this voucher, and payment to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

City or town, state or province, country, and ZIP or foreign postal code

OMB No. 1545-0143

Dollars

Cents


File Typeapplication/pdf
File TitleForm 2290 (Rev. July 2021)
SubjectHeavy Highway Vehicle Use Tax Return
AuthorSE:W:CAR:MP
File Modified2021-06-15
File Created2021-06-15

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