IRS Form 2290: Heavy Highway Vehicle Use Tax Return – Guidance for Completing, Filing, and Amending

Summary

This practice note discusses the filing requirements for Internal Revenue Service (IRS) Form 2290, Heavy Highway Vehicle Use Tax Return (July 2022). It provides guidance for completing, filing, and amending the return. Anyone who registers a heavy highway motor vehicle for use on the public highways must file Form 2290 as required by I.R.C. Section 4481.