2290

Heavy Highway Vehicle Use Tax Return

Agency
IRS
Revision
Rev. July 2025
Fillable fields
350
Pages
10
Official source
IRS form page
Checked
October 21, 2026
Fill 2290 online
Page 1 of form 2290

Form 2290 (Rev. July 2025): Heavy Highway Vehicle Use Tax Return

This is the July 2025 revision of Form 2290, Heavy Highway Vehicle Use Tax Return, an older edition kept for its own tax period. The PDF cover sheet says this revision is for the tax period beginning on July 1, 2025, and ending on June 30, 2026, and not to use it for a tax period that began on or before June 30, 2025. The IRS About Form 2290 page links the current revision and all Form 2290 revisions.

The IRS describes Form 2290 as the return used to figure and pay the tax on highway motor vehicles with a taxable gross weight of 55,000 pounds or more, to claim suspension of the tax for vehicles expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles), and to claim credits for vehicles destroyed, stolen, sold or used under those limits.

The PDF bundles the return, two copies of Schedule 1 (Form 2290) and the Form 2290-V payment voucher. You can fill out this edition free in your browser on this page and download the result without an account.

Top of page 1 of Form 2290 (Rev. July 2025): Heavy Highway Vehicle Use Tax Return, as printed by IRS

What's in the July 2025 edition

Page 1, Parts I and II

Part I, lines 1 to 6, figures the tax, credits and balance due. Part II, lines 7 to 9, is the statement in support of suspension for this and the prior period.

Page 2, Tax Computation

Categories A through V, from 55,000 pounds ($100.00 annual tax) to over 75,000 pounds ($550.00). Logging vehicles have their own columns. Category W lists suspended vehicles.

Schedule 1, Part I

In this revision, Part I of Schedule 1 lists the vehicles being reported, by VIN and category, with category W for suspended vehicles.

Schedule 1, Part II

In this revision, Part II summarizes the vehicles: line a total reported, line b suspended in category W, line c taxable vehicles.

Consent to Disclosure

A signed consent lets the IRS share the VIN and proof of payment with the Department of Transportation, U.S. Customs and Border Protection and state DMVs.

Form 2290-V

The payment voucher for a check or money order, with the EIN, amount, the date from line 1, and name and address.

How to fill out the July 2025 Form 2290

  1. 1

    Name, EIN and address

    Enter the name, EIN and address, and check Address Change, VIN Correction, Amended Return or Final Return only when the form's own description of that box applies.

  2. 2

    Line 1

    Enter 202507 if the vehicles were used on public highways during July 2025. If not, the form points to a table in the instructions.

    Line 1 on page 10 of Form 2290 (Rev. July 2025): Heavy Highway Vehicle Use Tax Return, as printed by IRS
  3. 3

    Page 2 and line 2

    Count vehicles by category, multiply by the annual or partial-period tax, and enter the column (4) total on line 2.

  4. 4

    Lines 3 to 6

    Add any tax from a weight increase, subtract credits with supporting documentation attached, and check EFTPS or credit or debit card on line 6 if paying that way.

  5. 5

    Part II

    Check the mileage box on line 7 for suspended vehicles. Use lines 8a, 8b and 9 for vehicles suspended on the 2024 to 2025 return.

  6. 6

    Schedule 1 and sign

    Complete both copies of Schedule 1, listing vehicles in Part I and the totals in Part II, and enter the month of first use. Then sign and date the return.

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Where this edition goes and how it is paid

Mailing with a payment

The July 2025 voucher says to send Form 2290, the voucher and payment to Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500.

Check or money order

Make it payable to "United States Treasury" and enter the EIN, "Form 2290" and the tax period from line 1. The voucher says not to send cash or staple the payment.

When the voucher is not used

The voucher page says not to file Form 2290-V when paying the line 6 balance through EFTPS, credit or debit card, or electronic funds withdrawal.

Private delivery services

The voucher page says private delivery services can't deliver items to P.O. boxes, so items for an IRS P.O. box address go through the U.S. Postal Service.

Proof of payment

Schedule 1 says one copy will be stamped and returned for use as proof of payment when registering vehicles with a state.

No EIN yet

The voucher page says to apply online at www.irs.gov/EIN. Only persons with a foreign address may apply by calling 267-941-1099 (not a toll-free call), or fax or mail Form SS-4.

Who uses the July 2025 Form 2290?

  • Owners reporting the 2025 to 2026 period

    Line 1 asks whether the vehicles were used on public highways during July 2025, with 202507 entered for a yes answer. The cover sheet limits this revision to that period.

  • Individuals and businesses alike

    The IRS instructions say the filer may be an individual, LLC, corporation, partnership or any other type of organization.

  • Owners claiming suspension

    Line 7 declares vehicles expected to be used 5,000 miles or less, or 7,500 miles or less for agricultural vehicles, during July 1, 2025, through June 30, 2026. They are listed as category W.

  • Owners of vehicles suspended in 2024 to 2025

    Lines 8a, 8b and 9 cover vehicles listed as suspended on the Form 2290 for July 1, 2024, through June 30, 2025, including any sold or transferred.

  • Paid preparers

    A Paid Preparer Use Only block holds the preparer's name, signature, PTIN, firm name, firm EIN and phone number.

The form is filed with the IRS by the person in whose name a taxable heavy highway vehicle is registered. This edition applies to vehicle use in the period July 1, 2025, through June 30, 2026.

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Questions about Form 2290

Which tax period does this revision cover?

The cover sheet says the July 2025 revision is for the tax period beginning on July 1, 2025, and ending on June 30, 2026.

Can I use this edition for another period?

The cover sheet says not to use this revision for a tax period that began on or before June 30, 2025. The IRS About Form 2290 page links the current revision and all Form 2290 revisions.

How is this edition's Schedule 1 laid out?

In the July 2025 Schedule 1, Part I lists the vehicles by VIN and category and Part II gives the summary lines a, b and c.

What are the tax amounts in this revision?

Page 2 shows an annual tax of $100.00 for category A (55,000 pounds) up to $550.00 for category V (over 75,000 pounds). Logging vehicles run from $75.00 to $412.50.

What does the consent to disclosure do?

It lets the IRS share the VIN and verification that the tax was paid with the Department of Transportation, U.S. Customs and Border Protection and state DMVs. It says it must be received by the IRS within 120 days of the date signed.