IRS small business Videos - Form 2290, Heavy Highway Vehicle Use Tax

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Transcript for Form 2290 Heavy Highway Vehicle Use Tax Form

This is Jean Wetzler.

I'm talking with Ruth Perez from the IRS Small Business/Self-Employed division about the heavy highway vehicle use tax return.

Ruth, what is Form 2290 and what is its purpose?

Form 2290 is used to report and pay the federal excise tax on heavy highway vehicles.

Basically, taxpayers use Form 2290 to determine the excise tax due on a heavy highway vehicle that weighs 55,000 pounds or greater.

Taxpayers also use the form to file for a suspension of the tax or claim a credit of prior taxes paid in certain circumstances.

The taxes paid on Form 2290 go into a federal trust fund that helps build and maintain our highway infrastructure.

Who's supposed to file the form?

Taxpayers who have a registered heavy highway vehicle in a state, the District of Columbia, Canada, or Mexico must file the form, only if the vehicle weighs 55,000 pounds or more.

This may include taxpayers who are individuals, partnerships, corporations, limited liability companies, or any other entity.

Also, taxpayers with 25 or more vehicles used on the highway must electronically file their 2290s for the vehicles.

Thanks for the brief overview of the 2290.

Where can our viewers find more information?

The Instructions to Form 2290 contain extensive guidance and it is available on IRS.gov.

If you have questions about the form, call a special number just for Form 2290 filers.

Our toll-free number for callers in the United States is 866-699-4096.

Callers from Canada or Mexico can call a toll number is 859-669-5733.

Thank you, Ruth.

I've been talking with Ruth Perez of the IRS.

For the Small Business/Self-Employed division, this is Jean Wetzler.

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