Get the up-to-date Instructions for Form 2290 (Rev. July 2022). Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return-2025 now

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HVUT TAX CALCULATION Gross Taxable weightHeavy Vahicle Use Tax Rates Below 55,000 lbs No Tax 55,000 - 75,000 lbs $100 plus $22 per 1,000 pounds over 55,000 lbs Over 75,000 lbs $550
You cannot e-file your Form 2290 on IRS.gov. You must use one of the participating commercial software providers. Follow the software prompts to complete, sign and e-file your return. Caution: The third-party provider you choose to file your Form 2290 does not charge the tax you owe.
Form 2290 filers are able to pay their Form 2290 tax liability with either a credit or debit card. See Credit or debit card under How To Pay the Tax , later, for more information.
Make your check payable to the United States Treasury. DO NOT send cash as your HVUT payment. Enter your Employer Identification Number (EIN), First Used Month (FUM), tax year, and Form 2290 on your check or money order. Print your 2290-V payment voucher on Form 2290 and send it to the IRS along with your check.
The first section of the Form 2290 asks for basic information about your business including Name, EIN, and Address. The second section of the Form 2290 is used to make amendments to an old Form 2290 or to report a final return (if you are getting out of the business, switching trucks, etc.).
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Form 2290 filers can pay their HVUT using any of the following options. Credit/Debit Card. Electronic Funds Withdrawal (EFW) Electronic Federal Tax Payment System (EFTPS) Check or Money Order.
If you are Mailing Form 2290 without HVUT payment, send it to: Department of the Treasury, Internal Revenue Service Ogden, UT 84201-0031.

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