Form 2290 - Jul 2008

Form 2290 is used to determine and pay the tax due on highway motor vehicles used during the period with a taxable gross weight of 55,000 pounds or more. This tax is based on the weight of the vehicle and a variety of special rules apply.

Any individual or business that owns and operates a heavy motor vehicle with a taxable gross weight of 55,000 pounds or more on public highways in the United States must file Form 2290.

The completed Form 2290 should be attached with both copies of Schedule 1 to tax return and mail the completed Form 2290 to the address listed on the form.