Skip to content
ChatProjectCodes

Instructions for Form 2290

(Rev. July 2025)

Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

Heavy Highway Vehicle Use Tax Return

Section references are to the Internal Revenue Code unless otherwise noted.

Contents Page Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . 4 Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . 4 Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Employer Identification Number (EIN) . . . . . . . . . . 4 Vehicle Identification Number (VIN) . . . . . . . . . . . 4 Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . . 4 Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Part I. Figuring the Tax . . . . . . . . . . . . . . . . . . . . . . . . 5

Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 How To Pay the Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . . . . 9 Schedule 1 (Form 2290), Consent to

Disclosure of Tax Information . . . . . . . . . . . . . . 9 Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . 9 Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 10 Partial-Period Tax Tables (for vehicles first used

after July of the period) . . . . . . . . . . . . . . . . . . . 15

General Instructions

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return
Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return

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.