What is a form 2290?

The form 2290 is also called a federal heavy highway vehicle use tax return.  This form used to pay the heavy vehicle use tax, or HVUT. Any highway motor vehicle, registered or required to be registered in your name, with a taxable gross weight of 55,000 pounds or more, is subject to the HVUT. Read more about the 2290 form and the HVUT in our Motor Carrier Manual.