This form is used to determine what a person’s obligatory tax will be in a single tax year for a heavy vehicle that is used on public highways, and its gross weight is in excess of 55.000 pounds. In order to pay the 2290 tax, one must file the tax 2290 form. The tax form 2290 is also required for when a person is filing for more than 25 vehicles in one tax year. You can file the 2290 tax form if you are the owner of a truck or other heavy vehicle, as well as pay the tax due online. The IRS wants to remind all truck and other heavy vehicle owners that it is imperative to file form 2290 and pay all taxes due in a timely basis. Filing the Heavy Vehicle Use Tax (HVUT) for the 2290 tax form begins each current year on July 1 and ends on August 31 for a tax year. All heavy vehicles, whose gross weight is 55,000 pounds or more, are required to pay the HVUT. As well, vehicle owners who own more than 25 vehicles are required to file the tax form 2290 and pay the tax owed.