IRS Form 2290 is for paying federal tax on the first use of a taxable highway motor vehicle on a public highway. The vehicle must be more than 55,000 pound should be registered beginning on July 1, 2023. and ending on June 30, 2023 . In following situation , one must file Form 2290Motor vehicle having a gross weight of 55,000 pounds or more is registered, or required to be registered, during the period beginning on July 1, 2023. and ending on June 30, 2023. in your name under state, District of Columbia, Canadian, or Mexican law.The tax is due on a vehicle for which you completed the suspension statement on another Form 2290 if that vehicle later exceeded the mileage use limit during the period.If during the period, the taxable gross weight of a vehicle increases and the vehicle falls into a new category.To claim suspension from the tax when a vehicle is expected to be used 5,000 miles or less (7,500 miles or less for agricultural vehicles) during the period.To claim a credit for tax paid on vehicles that were destroyed, stolen, sold, or used 5,000 miles or less (7,500 miles or less for agricultural vehicles).To ,eport acquisition of a used taxable vehicle for which the tax has been suspended.To pay the tax due on a used taxable vehicle acquired and used during the perRead a frequently asked question article on the Form 2290.