You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2024, and ending on June 30, 2025,
if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state,
District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a
taxable gross weight of 55,000 pounds or more. You may be an individual, limited liability company (LLC), corporation,
partnership, or any other type of organization (including nonprofit, charitable, educational, etc.).
Taxable Vehicles
Highway motor vehicles that have a taxable gross weight of 55,000 pounds or more are taxable.
A highway motor vehicle includes any self-propelled vehicle designed to carry a load over public highways, whether or not also designed to perform other functions. Examples of vehicles that are designed to carry a load over public highways include trucks, truck tractors, and buses. Generally, vans, pickup trucks, panel trucks, and similar trucks are not subject to this tax because they have a taxable gross weight less than 55,000 pounds.
A vehicle consists of a chassis, or a chassis and body, but does not include the load. It does not matter if the vehicle is designed to perform a highway transportation function for only a particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer), or a special kind of cargo, goods, supplies, or materials. It does not matter if machinery or equipment is specially designed (and permanently mounted) to perform some off-highway task unrelated to highway transportation except to the extent discussed later under Vehicles not considered highway motor vehicles.
Exceptions
The use of certain highway motor vehicles is exempt from the tax (and thus not required to be reported on a Form 2290)
if certain requirements are met. The use of a highway motor vehicle isn't subject to the tax if it is used and actually operated by:
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