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                                        About Form 2290, Heavy Highway Vehicle Use Tax Return

                                        Use?Form 2290?to:

                                        • Figure and pay the tax due 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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