Form 2290 is used to report and pay the HVUT for vehicles having a taxable gross weight of 55,000 pounds or more that you operate on public highways.
 
Any individual, LLC, cooperation, or any other type of organization that registers heavy vehicles with a taxable gross weight of 55,000 pounds or more must file Form 2290 with the IRS.
 
Any trucker with a vehicle with a taxable gross weight of 55,000 pounds or more must use Form 2290 to figure and pay HVUT with the IRS every tax year.
 
The due date to file HVUT 2290 with the IRS will be the last day of the month following the vehicle's First Used Month (FUM). For the vehicles with June as FUM, the deadline is August 31, 2021.
 
Filing of Form 2290 is also required when the acquisition of used vehicles is made for the current tax period.
 
Vehicles that run less than 5,000 miles (7,500 miles for agricultural vehicles) are considered tax-suspended vehicles. You are not required to pay the heavy vehicle tax for such vehicles; however, you should file Form 2290.