Heavy Highway Vehicle Use Tax Return

Forms and Documents

Document	Type	Status	Availability
Form 2290-SP Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras	Form	Modified	Available
Form 2290 Heavy Highway Vehicle Use Tax Return	Form	Modified	Available
1545-0143 Supporting Statement 2026.docx	Supporting Statement A	Uploaded 2026-04-30	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
200869	2290-SP - Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras	Instruction	Modified
200869	2290-SP - Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras	Form	Modified	Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras
16999	Heavy Highway Vehicle Use Tax Return	Instruction	Modified
16999	Heavy Highway Vehicle Use Tax Return	Form	Modified	Heavy Highway Vehicle Use Tax Return

ICR Details

OMB Control No: 1545-0143	ICR Reference No: 202511-1545-007
Status: Received in OIRA	Previous ICR Reference No: 202201-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Heavy Highway Vehicle Use Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 04/30/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	05/31/2026
Responses	965,100	554,098
Time Burden (Hours)	15,972,406	23,748,641
Cost Burden (Dollars)	0	0

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Abstract: Form 2290 and 2290-SP are used to compute and report the tax imposed by section 4481 on the highway use of certain motor vehicles. The information is used to determine whether the taxpayer has paid the correct amount of tax.

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Authorizing Statute(s): US Code: 26 USC 4481 Name of Law: Imposition of tax
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 44464	09/15/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 22917	04/28/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
2290-SP - Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras	2290-SP	Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras
Heavy Highway Vehicle Use Tax Return	2290	Heavy Highway Vehicle Use Tax Return

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	965,100	554,098	0	0	411,002	0
Annual Time Burden (Hours)	15,972,406	23,748,641	0	0	-7,776,235	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The change in burden previously approved by OMB resulted from an adjustment to estimates made by the Department based on the most current filing data. The number of responses increased by 411,002, however overall burden decreased by 7,776,235 hours due to a lowered estimate of 16.55 hours per response (versus the previous 42.86 hours). This reduction is driven primarily by automation that simplifies the burden of recordkeeping.

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Annual Cost to Federal Government: $312,711

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/30/2026

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