2290

Heavy Vehicle Use Tax Return (Spanish Version)

Agency
IRS
Revision
Rev. 7-2026
Fillable fields
367
Pages
10
Official source
IRS form page
Checked
October 21, 2026
Fill 2290 online
Page 1 of form 2290

Form 2290 (sp): Heavy Vehicle Use Tax Return, Spanish Version

Form 2290 (sp) is the IRS Spanish version of Form 2290, the Heavy Highway Vehicle Use Tax Return. Its Spanish title is "Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras". This revision covers the tax period from July 1, 2026, through June 30, 2027. The cover sheet, printed in English and in Spanish, says not to use it for a tax period that began on or before June 30, 2026.

The PDF holds four pieces, all in Spanish: the return itself with Part I (Cálculo del Impuesto) and Part II (the statement in support of suspension), the tax computation table on page 2, two copies of Schedule 1 (Anexo 1) with a consent to disclosure of tax information, and Form 2290-V, the payment voucher. The IRS office names and the footers are in English.

For instructions and the latest information, the form points to www.irs.gov/Form2290SP. The English edition is Form 2290. You can fill out the PDF free in your browser on this page and download it without an account.

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

What's on Form 2290 (sp)

Page 1 header

Name, EIN and address, with boxes for Cambio de dirección (address change), Corrección del VIN (VIN correction), Declaración enmendada (amended return) and Declaración final (final return).

Part I: Cálculo del Impuesto

Lines 1 to 6: month of first use, tax from page 2, additional tax from an increase in taxable gross weight, total tax, credits and balance due, with boxes for EFTPS or credit or debit card.

Part II and signature

Lines 7 to 9 cover vehicles suspended for this period, vehicles listed as suspended for July 1, 2025, to June 30, 2026, and suspended vehicles sold or transferred. The third party designee, signature and paid preparer areas follow.

Page 2: tax computation

Categories A to V by taxable gross weight, from 55,000 pounds to more than 75,000 pounds, with annual tax, partial-period tax, number of vehicles and amount. Category W is for suspended vehicles.

Anexo 1 (Schedule 1)

Two copies. Part I counts the total, suspended and taxable vehicles on lines a to c, and Part II lists each VIN and category. A consent to disclosure of tax information page follows.

Formulario 2290-V

The payment voucher, used with a check or money order. Boxes 1 to 4 hold the EIN, the amount paid, the date from line 1, and the name and address.

The labels are in Spanish. The items below give their English meaning.

How to fill out Form 2290 (sp)

  1. 1

    Check the period

    This revision is for July 1, 2026, to June 30, 2027. For an earlier period, the cover sheet points to www.irs.gov/Form2290SP for a prior revision.

  2. 2

    Header and boxes

    Enter the name, EIN and address. The form says to check the amended return box only for (a) additional tax from a weight increase or (b) suspended vehicles over the mileage limit, and the VIN correction box only to correct a VIN, with an explanation attached.

  3. 3

    Page 2

    Enter the number of vehicles in each category. Column (1) is for vehicles used during July and column (2) for vehicles first used after July, from the tables in the separate instructions. Add column (4) and carry the total to line 2.

  4. 4

    Part I

    On line 1, the form says to enter 202607 if the vehicles were used on public highways in July 2026, and otherwise points to the table on page 4 of the separate instructions. Complete lines 3 to 6 and mark how the balance is paid.

  5. 5

    Part II

    For suspended vehicles, check the 5,000 mile or 7,500 mile box on line 7. Complete lines 8 and 9 when they apply to vehicles suspended in the prior period.

  6. 6

    Schedule 1 and signatures

    Complete both copies of Schedule 1 with each VIN, its category and the month of first use, then sign the return. The English instructions say to sign and date the consent page if you agree to the release of the information.

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Where it goes, payment and help in Spanish

Where to send it

The voucher page says to send Form 2290, the voucher and the payment to Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500. The English instructions give Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0031 for returns without payment due or paid through EFTPS or by card.

Due date

The English instructions say the return is filed by the last day of the month following the month of first use. For first use in July 2026, the chart shows August 31, 2026.

Electronic filing

The English instructions say electronic filing is required for each return reporting and paying tax on 25 or more vehicles. Suspended category W vehicles are not counted.

Check or money order

The voucher page says to make it payable to "United States Treasury" and write the EIN, "Formulario 2290" and the tax period on it. It says not to send cash and not to staple the voucher or payment to the return.

Proof of payment

The form says one copy of Schedule 1 is stamped and returned for use as verification of payment when registering the vehicles in a state.

Help in Spanish

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

Who files Form 2290 (sp)?

  • Owners of taxable heavy vehicles

    The English instructions say the filer may be an individual, LLC, corporation, partnership or any other type of organization in whose name a taxable vehicle is registered, or required to be registered.

  • Owners of low-mileage vehicles

    Part II, line 7 is for vehicles reported as suspended, category W, that will be used 5,000 miles or less, or 7,500 miles or less for agricultural vehicles, from July 1, 2026, to June 30, 2027.

  • Logging vehicle owners

    Page 2 has separate columns for logging vehicles (vehículos madereros). For category A, the annual tax column shows $100.00 for other vehicles and $75.00 for logging vehicles.

  • Filers with an EIN

    The return asks for an employer identification number (EIN). The voucher page says one can be requested online at www.irs.gov/EIN, with Form SS-4 by fax or mail, or, only for persons with an address abroad such as Mexico, at 267-941-1099 (not a free call).

  • Paid preparers and designees

    A paid preparer signs in the paid preparer area, and the third party designee area names a person the IRS may talk to about the form. If a third party prepares the return and a payment is due, the voucher goes to the preparer.

The About page says Form 2290 is used to 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. The filer signs the return and sends it to the IRS, which stamps and returns one copy of Schedule 1.

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Questions about Form 2290

What language is Form 2290 (sp) in?

Spanish. The cover sheet note is printed in English and in Spanish, and the IRS office names and the footers are in English. The English edition is Form 2290.

Which tax period does this revision cover?

July 1, 2026, through June 30, 2027. The cover sheet says not to use it for a tax period that began on or before June 30, 2026.

Where are the instructions in Spanish?

The form points to www.irs.gov/Form2290SP for the instructions and the latest information. The instructions linked on this page are the English Instructions for Form 2290.

Can a Social Security number be used instead of an EIN?

No. The English instructions say an EIN is needed to file Form 2290 and a Social Security number can't be used.

What is the stamped Schedule 1 for?

The form says one copy is stamped and returned so it can be used as verification of payment when registering the vehicles in a state.

What does the consent page allow?

It authorizes the IRS to disclose the VIN and verification of heavy highway vehicle use tax payment to the Department of Transportation, U.S. Customs and Border Protection and state DMVs. The form says the IRS has to receive it within 120 days of the date it is signed.