Excise Taxes Not Covered

In addition to the taxes discussed in this publication, you may have to use other forms to report certain other excise taxes.

These forms are as follows.

• IRS Form 2290: Heavy Highway Vehicle Use Tax Return.
• ATF Form 5630.5: Alcohol, Tobacco.
• ATF Form 5630.7: Firearms.
• ATF Form 5300.26: Firearms.

See the following discussion for information on Form 2290. See Appendix A at the end of this publication for information on the ATF forms.

IRS Form 2290: Highway Use Tax

You report the federal excise tax on the use of certain trucks, truck tractors, and buses on public highways on Form 2290. The tax applies to highway motor vehicles with taxable gross weights of 55,000 pounds or more. Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax.

Note: A Spanish version of the form and its instructions (Form 2290SP) are now available.

A public highway is any road in the United States that is not a private roadway. This includes federal, state, county, and city roads. Canadian and Mexican heavy vehicles operated on U.S. highways may be subject to this tax. For more information, get the instructions for Form 2290.

Registration of vehicles. Generally, you must prove that you paid your federal highway use tax when registering your taxable vehicle with your state motor vehicle department or entering the United States in a Canadian or Mexican registered taxable vehicle. Generally, a copy of Schedule 1 of Form 2290, stamped after payment and returned to you by the IRS, is acceptable proof of payment.

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