Why file?

What’s the purpose of Form 2290 and why should you file it? Here are some of
the reasons you may need to file, straight from the IRS:

  • 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.
  • Figure and pay the tax due if, during the period, the taxable gross weight of a
    vehicle increases and the vehicle falls into a new category. See the
    instructions for line 3 on page 5.
  • Claim suspension from the tax when a vehicle is expected to be used 5,000
    miles or less (7,500 miles or less for agricultural vehicles) during the period.
  • Claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or
    used 5,000 miles or less (7,500 miles or less for agricultural vehicles).
  • Report acquisition of a used taxable vehicle for which the tax has been

Use Schedule 1 (Form 2290):

  • To report all vehicles for which you are reporting tax (including an
    increase in taxable gross weight) and those that you are reporting
    suspension of the tax by category and vehicle identification number (VIN).
  • As proof of payment to register your vehicle(s) (unless specifically
    exempted) in any state. Use the Schedule 1 stamped and returned to you
    by the IRS for this purpose.


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