Skip to content

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--072025.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 2025 revision is for the tax period beginning on July 1, 2025, and ending on June 30, 2026. Don’t use this revision if you need to file a return for a tax period that began on or before June 30, 2025. 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 2025 es para el período tributario que comienza el 1 de julio de 2025 y termina el 30 de junio de 2026. No use esta revisión si necesita presentar una declaración para un período tributario que haya comenzado en o antes del 30 de junio de 2025. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por separado, visite www.irs.gov/Form2290SP .

THIS PAGE INTENTIONALLY LEFT BLANK

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, 2025, through June 30, 2026, 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, 2024, through June 30, 2025, 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, 2024, through June 30, 2025. 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. No
Designee’s Phone Personal identification
name no. number (PIN)
Third
Party
Designee
Do you want to allow another person to discuss this return with the IRS? See instructions.
**Yes.**Complete the following.
No
Designee’s
name
Phone
no.
Personal identification
number (PIN)
Do you want to allow another person to discuss this return with the IRS? See instructions.
**Yes.**Complete the following.
No
Designee’s
name
Phone
no.
Personal identification
number (PIN)
Do you want to allow another person to discuss this return with the IRS? See instructions.
**Yes.**Complete the following.
No
Designee’s
name
Phone
no.
Personal identification
number (PIN)
Do you want to allow another person to discuss this return with the IRS? See instructions.
**Yes.**Complete the following.
No
Designee’s
name
Phone
no.
Personal identification
number (PIN)
Do you want to allow another person to discuss this return with the IRS? See instructions.
**Yes.**Complete the following.
No
Designee’s
name
Phone
no.
Personal identification
number (PIN)
Sign
Here
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
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.
Signature
Type or print name below signature.
Date
Telephone number
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date Check if
self-employed
PTIN PTIN PTIN PTIN PTIN PTIN
Paid
Preparer
Use Only
Firm’s name Firm’s name Firm’s name Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN
Paid
Preparer
Use Only
Firm’s address Firm’s address Firm’s address Phone no. Phone no. Phone no. Phone no. Phone no. Phone no. Phone no.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Form 2290 (Rev. 7-2025)

Form 2290 (Rev. 7-2025) 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 II, 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 II, 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 II, 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 II, 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 II, 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 II, 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. 7-2025)

SCHEDULE 1
(Form 2290)
(Rev. July 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Heavy Highway Vehicles
For the period July 1, 2025, through June 30, 2026
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.
OMB No. 1545-0143
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Name Name Name Name Name Name Name Name Name Name Name Name Name Name Name Name Employer identification number (EIN)
–
Employer identification number (EIN)
–
Employer identification number (EIN)
–
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Type
or Print
City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code Month of first use
(see instructions)
Y Y Y Y M M
Month of first use
(see instructions)
Y Y Y Y M M
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Category A through W
(category W for
suspended vehicles)
**1 **
**2 **
**3 **
**4 **
**5 **
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Schedule 1 (Form 2290) (Rev. 7-2025)

Exceptions & meaning →

THIS PAGE INTENTIONALLY LEFT BLANK

SCHEDULE 1
(Form 2290)
(Rev. July 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Heavy Highway Vehicles
For the period July 1, 2025, through June 30, 2026
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.
OMB No. 1545-0143
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Name Name Name Name Name Name Name Name Name Name Name Name Name Name Name Name Employer identification number (EIN)
–
Employer identification number (EIN)
–
Employer identification number (EIN)
–
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Address (number, street, and room or suite no.)
Type
or Print
Type
or Print
Type
or Print
Type
or Print
Type
or Print
City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code City or town, state or province, country, and ZIP or foreign postal code Month of first use
(see instructions)
Y Y Y Y M M
Month of first use
(see instructions)
Y Y Y Y M M
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Part I
Vehicles You Are Reporting (enter VIN and category)
Category A through W
(category W for
suspended vehicles)
**1 **
**2 **
**3 **
**4 **
**5 **
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11250O Schedule 1 (Form 2290) (Rev. 7-2025)

Exceptions & meaning →

THIS PAGE INTENTIONALLY LEFT BLANK

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.

Private delivery services (PDSs) can’t deliver items to P.O. boxes. You must use the U.S.

Exceptions & meaning →

▲!

CAUTION Postal Service to mail any item to an IRS P.O.

box address.

If you are using a PDS or sending a payment that is drawn from an international financial

Exceptions & meaning →

▲!

▲!

CAUTION

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 2025)
Department of the Treasury
Internal Revenue Service
Payment Voucher
For the period July 1, 2025, through June 30, 2026
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”**
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
Address (number, street, and room or suite no.)
City or town, state or province, country, and ZIP or foreign postal code
4
Name
Address (number, street, and room or suite no.)
City or town, state or province, country, and ZIP or foreign postal code
4
Name
Address (number, street, and room or suite no.)
City or town, state or province, country, and ZIP or foreign postal code
4
Name
Address (number, street, and room or suite no.)
City or town, state or province, country, and ZIP or foreign postal code
Send Form 2290, this voucher, and payment to:
Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500
Exceptions & meaning →

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.