Excise Taxes Not Covered

In addition to the taxes discussed in this publication, you may have to report certain other excise taxes.

For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at TTB.gov .

Heavy highway vehicle use tax. You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Vans, pickup trucks, panel trucks, and similar trucks generally aren’t subject to this tax.

Note. A Spanish version (Formulario 2290 (sp)) is also available.

Registration of vehicles. Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment.

Tip: If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 866-699-4096 (toll free) from the United States, and 859-320-3581 (not toll free) from Canada and Mexico. The hours of service are 8:00 a.m. to 6:00 p.m. Eastern time.

Wagering tax and occupational tax. The information on wagering tax can be found in the Instructions for Form 730, and Form 11-C.

4136

6197

6478

6627

7208

8849

8864

4136 Credit for Federal Tax Paid on Fuels

6197 Gas Guzzler Tax

6478 Biofuel Producer Credit

6627 Environmental Taxes

7208 Excise Tax on Repurchase of Corporate Stock

8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8

8864 Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit

Information Returns

• Form 720-TO, Terminal Operator Report

• Form 720-CS, Carrier Summary Report

509

509 Tax Calendars

Form (and Instructions)

11-C

637

11-C Occupational Tax and Registration Return for Wagering

637 Application for Registration (For Certain Excise Tax Activities)

Publication 510 (12-2025) 3