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UCR
2290 HUT
Compliance By State
Frequently Asked Questions

Who needs 2290 Heavy Highway Vehicle Use Tax Return

Use Form 2290 to keep you in compliance with the IRS and FMCSA compliance this form will help to:

  • Figure and pay the tax due to IRS 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 on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period;

  • 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;

  • 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 suspended;

  • Figure and pay the tax due on a used taxable vehicle acquired and used during the period.

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