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What is HVUT IRS Form 2290? The Heavy Vehicle Use Tax. Or IRS Form 2290, must be filed with the IRS for any highway motor vehicle that exceeds a gross weight of 55,000 pounds. IRS Form 2290 Schedule 1. That was returned to you by the IRS for this purpose. Who Must File IRS Form 2290? You must file a Form 2290 Schedule 1. What Vehicles are Taxable? The IRS considers Taxable Highway Motor Vehicles.
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