HVUT is Heavy Highway Vehicle Use Tax Return. Form 2290 is used to figure out the HVUT. Use Form 2290 for the following actions.

• 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.

Use Schedule 1 for the following actions.

• 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).
• As proof of payment to register your vehicle(s) (unless specifically exempted) in any state. Use the copy of Schedule 1 stamped and returned to you by the IRS for this purpose..