Federal housing law
Form 2290 — Heavy Highway Vehicle Use Tax Return
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2290.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Note: The form, instructions, or publication you are looking for begins after this…¶
This July 2026 revision is for the tax period beginning on July 1, 2026, and ending on June 30, 2027. Don’t use this revision if you need to file a return for a tax period that began on or before June 30, 2026. 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 revisión de julio de 2026 es para el período tributario que comienza el 1 de julio de 2026 y termina el 30 de junio de 2027. No use esta revisión si necesita presentar una declaración para un período tributario que haya comenzado en o antes del 30 de junio de 2026. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por separado, visite www.irs.gov/Form2290SP .
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Check if applicable:
Address Change VIN Correction Check this box if you are correcting a vehicle identification number (VIN) listed on a previously filed
Amended Return
Schedule 1 (Form 2290). Attach an explanation to the
Check this box if reporting (a) additional tax from an 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.
Final Return Check this box if you no longer have taxable vehicles to report.
7 I declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways (check the boxes that apply): 5,000 miles or less 7,500 miles or less for agricultural vehicles during the period July 1, 2026, through June 30, 2027, and are suspended from the tax. Complete and attach Schedule 1.
8 a I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2025, through June 30, 2026, 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
9 I declare that vehicle identification numbers were listed as suspended on the Form 2290 filed for the period July 1, 2025, through June 30, 2026. 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.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11250O Form 2290 (Rev. 7-2026) Created 4/8/26
Form 2290 (Rev. 7-2026) Page 2
| Tax Computation | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Category |
(1) Annual tax (vehicles used during July) |
(1) Annual tax (vehicles used during July) |
(2) Partial-period tax (vehicles first used after July) See the tables at the end of the separate instructions. |
(2) Partial-period tax (vehicles first used after July) See the tables at the end of the separate instructions. |
(3) Number of vehicles |
(3) Number of vehicles |
(4) Amount of tax (col. (1) or (2) multiplied by col. (3)) |
Category |
|
| Category |
Taxable gross weight (in pounds) |
(a) Vehicles except logging* |
(b) Logging vehicles* |
(a) Vehicles except logging* |
(b) Logging vehicles* |
(a) Vehicles except logging* |
(b) Logging vehicles* |
||
| A |
55,000 | $100.00 | $75.00 | $ | $ | $ | A |
||
| B |
55,001 – 56,000 | 122.00 | 91.50 | B |
|||||
| C |
56,001 – 57,000 | 144.00 | 108.00 | C |
|||||
| D |
57,001 – 58,000 | 166.00 | 124.50 | D |
|||||
| E |
58,001 – 59,000 | 188.00 | 141.00 | E |
|||||
| F |
59,001 – 60,000 | 210.00 | 157.50 | F |
|||||
| G |
60,001 – 61,000 | 232.00 | 174.00 | G |
|||||
| H |
61,001 – 62,000 | 254.00 | 190.50 | H |
|||||
| I |
62,001 – 63,000 | 276.00 | 207.00 | I |
|||||
| J |
63,001 – 64,000 | 298.00 | 223.50 | J |
|||||
| K |
64,001 – 65,000 | 320.00 | 240.00 | K |
|||||
| L |
65,001 – 66,000 | 342.00 | 256.50 | L |
|||||
| M |
66,001 – 67,000 | 364.00 | 273.00 | M |
|||||
| N |
67,001 – 68,000 | 386.00 | 289.50 | N |
|||||
| O |
68,001 – 69,000 | 408.00 | 306.00 | O |
|||||
| P |
69,001 – 70,000 | 430.00 | 322.50 | P |
|||||
| Q |
70,001 – 71,000 | 452.00 | 339.00 | Q |
|||||
| R |
71,001 – 72,000 | 474.00 | 355.50 | R |
|||||
| S |
72,001 – 73,000 | 496.00 | 372.00 | S |
|||||
| T |
73,001 – 74,000 | 518.00 | 388.50 | T |
|||||
| U |
74,001 – 75,000 | 540.00 | 405.00 | U |
|||||
| V | over 75,000 | 550.00 | 412.50 | V | |||||
| **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 I, line c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . |
**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 I, line c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . |
**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 I, line c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . |
**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 I, line c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . |
**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 I, line c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . |
**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 I, line c.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2 . . |
$ | |||
| W | 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. 7-2026)
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Schedule 1 (Form 2290) (Rev. 7-2026)
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For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Schedule 1 (Form 2290) (Rev. 7-2026)
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Consent to Disclosure of Tax Information¶
For the period July 1, 2026, through June 30, 2027
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
Signature Date
Type or print name below signature.
–
Employer identification number (EIN)
Schedule 1 (Form 2290) (Rev. 7-2026)
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.
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.
Only the U.S. Postal Service can deliver to P.O. boxes. You can’t use a private delivery service
CAUTION ▲! (PDS) to make tax payments required to be sent¶
to a P.O. box.
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¶
▲!¶
CAUTION
If you are using a PDS or sending a payment that is drawn from an international financial institution, see the instructions for details on where to send the voucher.
Detach here.
| 2290-V Form (Rev. July 2026) Department of the Treasury Internal Revenue Service |
Payment Voucher For the period July 1, 2026, through June 30, 2027 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. |
OMB No. 1545-0143 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| 1 Employer identification number (EIN) – |
1 Employer identification number (EIN) – |
2 Enter the amount of your payment. Make your check or money order payable to**“United States Treasury”** |
2 Enter the amount of your payment. Make your check or money order payable to**“United States Treasury”** |
2 Enter the amount of your payment. Make your check or money order payable to**“United States Treasury”** |
Dollars | Dollars | Dollars | Dollars | Cents |
| 3 Enter date as shown on line 1 of Form 2290. Y Y Y Y M M |
3 Enter date as shown on line 1 of Form 2290. Y Y Y Y M M |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
| 3 Enter date as shown on line 1 of Form 2290. Y Y Y Y M M |
3 Enter date as shown on line 1 of Form 2290. Y Y Y Y M M |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
4 Name Number and street. (If a P.O. box, see instructions.) Room or suite no. City or town State or province Country ZIP or foreign postal code |
Room or suite no. | Room or suite no. |
| Send Form 2290, this voucher, and payment to: Internal Revenue Service P.O. Box 932500 Louisville, KY 40293-2500 |
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| Send Form 2290, this voucher, and payment to: Internal Revenue Service P.O. Box 932500 Louisville, KY 40293-2500 |
Send Form 2290, this voucher, and payment to: Internal Revenue Service P.O. Box 932500 Louisville, KY 40293-2500 |
Send Form 2290, this voucher, and payment to: Internal Revenue Service P.O. Box 932500 Louisville, KY 40293-2500 |
State or province | Country | Country | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code | ZIP or foreign postal code |