What is IRS Form 2290?

The IRS Form 2290 exists as a way to pay Heavy Vehicle Use Taxes, or HVUT, which must be filed with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds. IRS Form 2290 also includes what is known as a Form 2290 Schedule 1, which is used to report all vehicles for which you are reporting tax (including an increase in taxable gross weight) and those that you are reporting suspension of the tax by category and vehicle identification number (VIN). The IRS Form 2290 Schedule 1 may also be used as proof of payment to register your vehicle in your state.