Truckers who operate a heavy highway vehicle weighing more than 55,000 pounds use Internal Revenue Service form 2290 to pay taxes on the vehicle. The reporting period for form 2290 is July 1 through June 30, according to the IRS.
The form also allows taxpayers to calculate a potential credit if they operate the vehicle for less than 5,000 miles each year, the IRS notes. Individuals who participate in state vehicle replacement incentive programs can use form 2290 to apply for a tax credit or a refund. For companies that operate more than 25 heavy highway vehicles, the IRS requires electronic filing. Other companies and self-employed individuals can file by mail.