U.S. Internal Revenue Service Form 2290 enables any individual or business entity to figure and pay the federal tax due on the use of highway motor vehicles. The 2014 version of the form should be filed in conjunction with a taxpayer's 2014 federal income tax return, according to the IRS website.
An individual, limited liability company, corporation, partnership or any other type of organization, including nonprofit, charitable and educational organizations, must file Form 2290 if a taxable highway motor vehicle is registered in the taxpayer's name under state, District of Columbia, Canadian or Mexican law at the time of its first use and the vehicle has a taxable gross weight of 55,000 pounds or more, notes the IRS. A highway motor vehicle is any vehicle designed to carry a load over public highways, including trucks, truck tractors and buses. Vans, pickup trucks and similar small vehicles are not generally subject to this tax because they usually have a gross weight under 55,000 pounds.
Form 2290 includes Schedule 1, which allows taxpayers to list all vehicles subject to the tax and their vehicle identification number, as explained by the form's instructions. It also includes Form 2290-V, a payment voucher that enables taxpayers to pay the use tax on vehicles, according to the IRS.