Who must file Form 2290?
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Applicable To

Form 941 Form 1099 / W-2 Form 2290

If you own and operate a heavy vehicle with a gross weight of 55,000 or more on public highways during a tax year, you must file Form 2290. However, the Heavy Highway Vehicle Use Tax (HVUT) is applicable only for vehicles that exceed 5,000 miles (7,500 miles for agricultural vehicles) in a tax year.