# Agency Information Collection Activities; Comment Request on Heavy Highway Vehicle Use Tax Return
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice of information collection; request for comments.
**SUMMARY:**
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
**DATES:**
Written comments should be received on or before November 14, 2025 to be assured of consideration.
**ADDRESSES:**
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to *[email protected].* Include “OMB Control No. 1545-0143” in the subject line of the message.
**FOR FURTHER INFORMATION CONTACT:**
View the latest drafts of the tax forms related to the information collection listed in this notice at *https://www.irs.gov/draft-tax-forms.* Requests for additional information or copies of this collection should be directed to Ronald J. Durbala, 202-317-5746.
**SUPPLEMENTARY INFORMATION:**
The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.
*Title:* Heavy Highway Vehicle Use Tax Return.
*OMB Control Number:* 1545-0143.
*Form Number:* 2290 and 2290-SP.
*Abstract:* Form 2290 and 2290-SP are used to compute and report the tax imposed by section 4481 on the highway use of certain motor vehicles. The information is used to determine whether the taxpayer has paid the correct amount of tax.
*Current Actions:* Updates to form and filing estimates will affect the burden previously approved.
*Type of Review:* Revision of a currently approved collection.
*Affected Public:* Individuals, Business or other for-profit; not-for-profit organizations.
*Estimated Number of Responses:* 965,100.
*Estimated Time per Response:* 16 hours, 33 minutes.
*Estimated Total Annual Burden Hours:* 15,972,406.
Dated: September 10, 2025.
Ronald J. Durbala,
Tax Analyst.