Form 2290 is for trucking companies and owners of heavy vehicles (weighing 55,000 pounds or more) to report and pay the Heavy Vehicle Use Tax (HVUT). This tax helps maintain our nation’s highways and bridges. It’s based on your vehicle’s weight and how many miles it travels on public roads during the tax year. However, if your heavy vehicle drives less than 5,000 miles (7,500 for agricultural vehicles), you don’t owe the tax but still need to file Form 2290.
Who needs to file IRS Form 2290 and what is it used for?
Form 2290 is for trucking companies and owners of heavy vehicles (weighing 55,000 pounds or more) to report and pay the Heavy Vehicle Use Tax (HVUT). This tax helps maintain our nation’s highways and bridges. It’s based on your vehicle’s weight and how many miles it travels on public roads during the tax year. However, if your heavy vehicle drives less than 5,000 miles (7,500 for agricultural vehicles), you don’t owe the tax but still need to file Form 2290.
Last modified: December 30, 2025
