2290, 2290-V - Heavy Highway Vehicle Use Tax Return

What is the form used for?

• Figure and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more;
• Figure and pay the tax due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period;
• Figure and pay the tax due if, during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category;
• Claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period;
• Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles);
• Report acquisition of a used taxable vehicle for which the tax has been suspended;
• Figure and pay the tax due on a used taxable vehicle acquired and used during the period.

Is the form Supported in our program? Yes

How to access the form: To access the form, you will need to open a return on the desktop and then go to Add Form/Display and type 2290.

Limits to the form: This form is a Business form and can only be accessed from the desktop software. This form can be copied

Solution Articles:
Listing Vehicle Expenses
8910 - Alternative Motor Vehicle Credit
8834 - Qualified Electric Vehicle Credit

IRS Publication: https://www.irs.gov/forms-pubs/about-form-2290