2290

The Heavy Highway Vehicle Use Tax is a federal highway use tax. It is paid annually on motor vehicles which have a taxable gross weight of 55,000 or more pounds. It is designed for vehicles which carry a heavy load over public highways exceeding more than 5,000 miles for commercial goods and more than 7,500 miles for agricultural goods. Once the taxpayer files Form 2290:Heavy Highway Vehicle Use Tax Return and pays the tax; the IRS stamps the Schedule of Heavy Highway Vehicles-Schedule I, to show payment was received and returns it to the taxpayer for use as proof of payment for vehicle registration.