2290

Heavy Vehicle Use Tax Return (Spanish Version)

Agency
IRS
Revision
Rev. 7-2025
Fillable fields
351
Pages
10
Official source
IRS form page
Checked
October 21, 2026
Fill 2290 online
Page 1 of form 2290

Form 2290 (sp) (Rev. July 2025): Heavy Highway Vehicle Use Tax Return, Spanish Version

Form 2290 (sp) is the IRS Spanish version of Form 2290, Heavy Highway Vehicle Use Tax Return, in its July 2025 revision. Its Spanish title is "Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras," and the return, schedule and voucher are written in Spanish. The English edition of the same revision is Form 2290 (Rev. July 2025).

The PDF opens with a cover note in English and Spanish. It says this revision is for the tax period beginning July 1, 2025, and ending June 30, 2026, and is not for a return for a tax period that began on or before June 30, 2025. For an earlier revision of Form 2290 (sp) and its instructions, it points to www.irs.gov/Form2290SP.

The IRS About Form 2290 page says the form is used to figure and pay the tax on highway motor vehicles with a taxable gross weight of 55,000 pounds or more, and to claim suspension for vehicles expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles). This PDF bundles the return, two copies of Anexo 1 (Schedule 1), a consent to disclosure and Form 2290-V. It can be filled out free in the browser on this page and downloaded without an account.

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

What's in the July 2025 Spanish edition

Page 1, Parte I and Parte II

Parte I, Cálculo del Impuesto, lines 1 to 6, figures the tax, credits and balance due. Parte II, lines 7 to 9, is the statement in support of suspension.

Page 2, tax computation

Categories A to V, from 55,000 pounds ($100.00 annual tax) to over 75,000 pounds ($550.00). Logging vehicles have their own columns, from $75.00 to $412.50. Category W lists suspended vehicles.

Anexo 1 (Schedule 1), two copies

Part I lists each vehicle's VIN and category, with category W for suspended vehicles. Part II gives the totals on lines a, b and c. A box holds the first month of use.

Consent to disclosure

"Autorización para Divulgar Información Tributaria" 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, Comprobante de Pago

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

How to fill out the July 2025 Form 2290 (sp)

  1. 1

    Name, EIN and address

    Enter the name, EIN and address. Check Cambio de dirección, Corrección del VIN, Declaración enmendada or Declaración final 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 the table on page 4 of the separate instructions.

  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. The vehicle count matches line c of Schedule 1, Part II.

  4. 4

    Lines 3 to 6

    Add any tax from a weight increase, subtract credits with supporting documents attached, and on line 6 check EFTPS or credit or debit card 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 July 2024 to June 2025 return.

  6. 6

    Schedule 1 and signature

    Complete both copies of Anexo 1 and attach them to the return, then sign and date under penalties of perjury, typing or printing the name below the signature.

Why fill Form 2290 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where this edition goes and how it is paid

Mailing with a payment

The voucher says to send Form 2290, the voucher and the 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 write the EIN, "Formulario 2290" and the tax period from line 1 on it. 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 cannot deliver to a P.O. box, so items for an IRS P.O. box go through the U.S. Postal Service.

Proof of payment

Schedule 1 says a stamped copy is returned for use as proof of payment when registering vehicles in a state.

No EIN yet

The voucher page says to apply online at www.irs.gov/EIN and select Español. Only people with a foreign address, such as in Mexico, may apply by calling 267-941-1099 (not a free call), or send Form SS-4 by fax or mail.

Who files the July 2025 Form 2290 (sp)?

  • Owners reporting the 2025 to 2026 period

    Line 1 asks whether the vehicles on the return were used on public highways during July 2025. For a yes answer, the form says to enter 202507.

  • Individuals and organizations

    The current 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 to be used 5,000 miles or less, or 7,500 miles or less for agricultural vehicles, from July 1, 2025, to June 30, 2026. They are listed as category W.

  • Vehicles suspended in 2024 to 2025

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

  • Paid preparers and designees

    The return has a third party designee section and a block for a paid preparer's name, signature, PTIN, firm name, firm EIN and phone number.

The return is filed with the IRS for taxable vehicles used on public highways during July 1, 2025, to June 30, 2026. The IRS stamps one copy of Schedule 1 and returns it as proof of payment.

Official sources and the blank

Do it all with indox

View all 99 tools

Questions about Form 2290

What language is this Form 2290 in?

Spanish. The cover note is printed in English and Spanish, and the return, schedules and voucher are in Spanish. The English edition of the same revision is Form 2290 (Rev. July 2025).

Which tax period does this revision cover?

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

Can I use it for another period?

The cover note says not to use it for a tax period that began on or before June 30, 2025, and points to www.irs.gov/Form2290SP for earlier revisions. The linked instructions, revised July 2026, cover the period beginning July 1, 2026.

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.

Is phone help available in Spanish?

The current instructions say the Form 2290 call site has Spanish-speaking assistors, at 866-699-4096 (toll free) from the United States or 859-320-3581 (not toll free) from Canada or Mexico.

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 the IRS has to receive it within 120 days of the date signed.