Federal Vehicle Use Tax Form 2290 is used to report and pay the vehicle use tax on a heavy highway motor vehicles that is used on a public highway between July 2020 through June 2021. The taxes is applied on a heavy vehicle operated on public highways at a gross weight of 55,000 lbs. and greater. The vehicles is also expected to use above 5,000 miles on a public highway and 7,500 miles for farm vehicles.