E-file IRS Heavy Vehicle Use Tax & Fuel Tax IFTA Form 2290

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U.S Federal Highway Vehicle Use Tax Form 2290 Section Overview

First Use MonthThe First Use Month refers to the month that the vehicle was first used during the tax period. If the vehicle will be used for the entire Tax Period, then July would be the appropriate month to select.

Taxable VehiclesOn The Taxable Vehicles section, you can enter all of your taxable motor vehicles weighing 55,000 lbs or more. Do Not Add vehicles that you expect to use less than 5,000 miles during the tax period (or 7,500 miles, If Agricultural Use). These Vehicles are known as low mileage, tax suspended, or category W vehicles; and they can be added in another section.

Suspended VehiclesTax Suspended Vehicles, also known as low mileage or category W vehicles are not subject to taxation because these vehicles will remain below the mileage threshold of 5,000 miles during the tax period (or 7,500 miles, if Agricultural use).

Prior Year Suspended VehiclesIf You Reported any vehicles as Tax Suspended or category W during the previous tax period, you must report these vehicles to the IRS if either of the following occurred:A: The Vehicle exceeded the mileage thresholdorB: The vehicle was SoldDo Not add a suspended vehicle if neither of these occurred

Sold, Destroyed, or Stolen VehiclesIf you Sold a taxable vehicle, or that vehicle was destroyed or stolen before June 1st, you are eligible for a pro-rated credit or refund.

Low Mileage CreditsIf you paid Heavy Vehicle Use Taxes, but did not exceed the mileage threshold during a prior tax period, you are eligible for a credit or refund of the Heavy Vehicle Use Taxes paid during that period. Enter all applicable vehicles in this section.