//Custom Class for custom attributes
public class MyHtmlHelper<TModel>
{
    private readonly HtmlHelper<TModel> htmlHelper;

    internal MyHtmlHelper(HtmlHelper<TModel> htmlHelper)
    {
        this.htmlHelper = htmlHelper;
    }

    //Here the routeValues parameter of Begin Form is passed directly to the method as null
    public MvcForm MyBeginForm()
    {
        var myAttributes = new Dictionary<string, object>(){
            {"test", "value"},
            {"test2", "value2"},
        };

        return htmlHelper.BeginForm("Index", "Home", null, FormMethod.Post, myAttributes);
    }

    //Here I have passed the null value through the parameter
    public MvcForm MyBeginForm(object routeValues)
    {
        var myAttributes = new Dictionary<string, object>(){
            {"test", "value"},
            {"test2", "value2"},
        };

        return htmlHelper.BeginForm("Index", "Home", routeValues, FormMethod.Post, myAttributes);
    }
}

//This class is used for static call in html
public static class MyHtmlHelperkEx
{
    public static MyHtmlHelper<TModel> MyHtmlHelper<TModel>(this HtmlHelper<TModel> htmlHelper)
    {
        return new MyHtmlHelper<TModel>(htmlHelper);
    }
}

<h1>Without Parameter</h1>
@using (Html.MyHtmlHelper().MyBeginForm()) { }

<h1>With parmeter</h1>
@using (Html.MyHtmlHelper().MyBeginForm(null)) { }

<h1>Without Parameter</h1>
<form action="/" method="post" test="value" test2="value2">
    System.Web.Mvc.Html.MvcForm
</form>

<h1>With parmeter</h1>
<form comparer="System.Collections.Generic.GenericEqualityComparer`1[System.String]" count="2" keys="System.Collections.Generic.Dictionary`2+KeyCollection[System.String,System.Object]" values="System.Collections.Generic.Dictionary`2+ValueCollection[System.String,System.Object]" action="/" method="post"></form>

return htmlHelper.BeginForm("Index", "Home", (object)null, FormMethod.Post, myAttributes);

public MvcForm MyBeginForm(object routeValues)
{
    var myAttributes = new{
        test = "value",
        test2 = "value2",
    };
    return htmlHelper.BeginForm("Index", "Home", routeValues, FormMethod.Post, myAttributes);
}

public MvcForm MyBeginForm(RouteValueDictionary routeValues)
{
    var myAttributes = new Dictionary<string, object>(){
        {"test", "value"},
        {"test2", "value2"},
    };
    return htmlHelper.BeginForm("Index", "Home", routeValues, FormMethod.Post, myAttributes);
}

<form action="/" method="post" test="value" test2="value2"></form>

public MvcForm MyBeginForm()
{
    return MyBeginForm(null);
}