Here are a few other things to remember about this form:
- The heavy highway vehicle use tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more, and the tax is based on its taxable gross weight. This usually includes large trucks, tractor trailers, and buses.
- If you’re reporting 25 or more taxed vehicles on a Form 2290, you must file this form electronically.
- You can pay the heavy highway vehicle use tax with a debit card or credit card. Make your payment online, by phone, or on your mobile device.
- If you’re reporting fewer than 25 taxed vehicles on a Form 2290, you have the option to file a paper Form 2290. However, electronic filing is highly encouraged.
For more information about the highway use tax, how to file Form 2290, and the filing deadline, visit the IRS Trucking Tax Center at IRS.gov/truckers.