The heavy highway vehicle use tax form 2290 is used to report the highways use taxes to the IRS. Schedule -1 copy is returned as proof for filing and paying this highway use tax 2290’s. This 2290 tax is due by July of the year and valid till June of successive year. For the vehicle operated from July this tax is due by August 31st. 2290’s can be paid directly to the IRS through EFTPS or EFW (Direct debit method). Electronic filling option is available and tax return with 25 or more vehicle should be filed electronically. IRS encourage every one to choose e-file as it is simple, safe and fast.