Form 2290, also known as the Heavy Vehicle Use Tax (HVUT) form, is required for truck owners operating vehicles over 55,000 pounds on public highways. It helps fund road maintenance and must be filed annually with the IRS. Formulario 2290 is the Spanish version, providing the same tax filing details for Spanish-speaking filers. Truck owners must file this form to receive a Schedule 1, which is necessary for vehicle registration. Filing electronically ensures faster processing and compliance with IRS regulations.