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HIGHWAY USE TAX (FORM 2290)
Heavy Highway Vehicle Use Tax Return or Form 2290 is a Federal Excise Tax imposed on vehicles operating in public highways with a gross weight of 55,000 pounds or more. Taxes are collected annually and are used for highway construction and maintenance.
Form 2290 must be filed for each month when a taxable vehicle is first used on public highways during the current period. Tax period begins on July 1 of current year and ends on June 30 of the following year. The Heavy Vehicle Use Tax (HVUT) Form 2290 must be filed by the last day of the month following the month of first use. The filing rules apply whether you are paying the tax or reporting suspension of the tax.
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