You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2015, and ending on June 30, 2016, 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. Read more...