양식 2290 지침
Form 2290, Heavy Highway에 대한 지침 차량 사용 세금 반환
개정 7월 2023
관련 양식
- 양식 2290 - 무거운 고속도로 차량 사용 세금 반환
Note: The form, instructions, or publication you are looking
for begins after this coversheet.
Please review the information below.
This July 2023 revision is for the tax period beginning on July 1, 2023, and ending on June
30, 2024. Don’t use this revision if you need to file a return for a tax period that began on or
before June 30, 2023. To obtain a prior revision of Form 2290 and its separate instructions,
Nota: El formulario, las instrucciones o la publicación que
busca se encuentra luego de esta portada.
Por favor lea la información a continuación.
Esta revisión de julio de 2023 es para el período tributario que comienza el 1 de julio de
2023 y termina el 30 de junio de 2024. No use esta revisión si necesita presentar una
declaración para un período tributario que haya comenzado en o antes del 30 de junio de
2023. Para obtener una revisión anterior del Formulario 2290(SP) y sus instrucciones por
THIS PAGE INTENTIONALLY LEFT BLANK
Department of the Treasury
Internal Revenue Service
Instructions for Form 2290
Heavy Highway Vehicle Use Tax Return
(Rev. July 2023)
Section references are to the Internal Revenue Code unless
otherwise noted.
Schedule 1. You should complete and file both copies of
Schedule 1. The second copy will be stamped and returned
to you for use as proof of payment.
Electronic filing. Electronic filing is required for each return
reporting and paying tax on 25 or more vehicles that you file
during the tax period. Tax-suspended vehicles (designated
by category W) aren’t included in the electronic filing
requirement for 25 or more vehicles since you aren’t paying
tax on them. However, you are encouraged to file
Contents
Page
electronically regardless of the number of vehicles being
reported. File Form 2290 electronically through a provider
participating in the IRS e-file program for excise taxes. Once
your return is accepted by the IRS, your stamped Schedule 1
can be available within minutes. For more information on
General Instructions
Purpose of Form
Use Form 2290 for the following actions.
Figure and pay the tax due on highway motor vehicles
•
Schedule 1 (Form 2290), Consent to
used during the period with a taxable gross weight of 55,000
pounds or more.
Figure and pay the tax due on a vehicle for which you
•
completed the suspension statement on another Form 2290
if that vehicle later exceeded the mileage use limit during the
period. See Suspended vehicles exceeding the mileage use
limit, later.
Figure and pay the tax due if, during the period, the
Partial-Period Tax Tables (for vehicles first used
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taxable gross weight of a vehicle increases and the vehicle
Claim suspension from the tax when a vehicle is expected
•
Future Developments
For the latest information about developments related to
Form 2290 and its instructions, such as legislation enacted
to be used 5,000 miles or less (7,500 miles or less for
agricultural vehicles) during the period.
Claim a credit for tax paid on vehicles that were destroyed,
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stolen, sold, or used 5,000 miles or less (7,500 miles or less
for agricultural vehicles).
Report acquisition of a used taxable vehicle for which the
•
Reminders
Payment through credit or debit card. Form 2290 filers
are able to pay their Form 2290 tax liability with either a credit
Tax, later, for more information.
tax has been suspended.
Figure and pay the tax due on a used taxable vehicle
•
Use Schedule 1 (Form 2290) for the following actions.
To report all vehicles for which you are reporting tax
•
Schedule 1 (Form 2290)—Month of first use. Form 2290
filers must enter the month of first use in Schedule 1 to
indicate when the vehicles included in Schedule 1 were first
Schedule 1 (Form 2290), later, for more information.
U.S. Customs and Border Protection. U.S. Customs and
Border Protection requires proof of payment for entering a
Canadian or Mexican vehicle into the United States. See
(including an increase in taxable gross weight) and those that
you are reporting suspension of the tax by category and
vehicle identification number (VIN).
As proof of payment to register your vehicle(s) (unless
•
specifically exempted) in any state. Use the copy of
Schedule 1 stamped and returned to you by the IRS for this
purpose.
Use Form 2290-V, Payment Voucher, to accompany your
check or money order. Form 2290-V is used to credit your
heavy highway vehicle use tax payment to your account. If
Feb 22, 2023
Cat. No. 27231L
Logging vehicles are taxed at reduced rates. See
Table II, later.
Who Must File
TIP
You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2023, and ending on June 30, 2024, if a
taxable highway motor vehicle (defined later) is registered, or
required to be registered, in your name under state, District of
Columbia, Canadian, or Mexican law at the time of its first
use during the tax period and the vehicle has a taxable gross
weight of 55,000 pounds or more. See the examples under
When To File, later.
Taxable Vehicles
Highway motor vehicles that have a taxable gross weight of
55,000 pounds or more are taxable.
A highway motor vehicle includes any self-propelled
vehicle designed to carry a load over public highways,
whether or not also designed to perform other functions.
Examples of vehicles that are designed to carry a load over
public highways include trucks, truck tractors, and buses.
Generally, vans, pickup trucks, panel trucks, and similar
trucks aren’t subject to this tax because they have a taxable
gross weight less than 55,000 pounds.
You may be an individual, limited liability company (LLC),
corporation, partnership, or any other type of organization
(including nonprofit, charitable, educational, etc.).
Disregarded entities and qualified subchapter S subsid-
iaries. Qualified subchapter S subsidiaries (QSubs) and
eligible single-owner disregarded entities are treated as
separate entities for most excise tax and reporting purposes.
QSubs and eligible single-owner disregarded entities must
pay and report excise taxes; register for excise tax activities;
and claim any refunds, credits, and payments under the
entity’s employer identification number (EIN). These actions
can’t take place under the owner’s taxpayer identification
number (TIN). Some QSubs and disregarded entities may
already have an EIN. However, if you are unsure, please call
the IRS Business and Specialty Tax line at 800-829-4933.
For more information on applying for an EIN, see Employer
Identification Number (EIN), later.
A vehicle consists of a chassis, or a chassis and body,
but doesn’t include the load. It doesn’t matter if the vehicle is
designed to perform a highway transportation function for
only a particular type of load, such as passengers,
furnishings, and personal effects (as in a house, office, or
utility trailer), or a special kind of cargo, goods, supplies, or
materials. It doesn’t matter if machinery or equipment is
specially designed (and permanently mounted) to perform
some off-highway task unrelated to highway transportation
except to the extent discussed later under Vehicles not
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities for
other federal tax purposes (other than employment taxes).
For more information, see Regulations section 301.7701-2(c)
(2)(v).
Dual registration. If a taxable vehicle is registered in the
name of both the owner and another person, the owner is
liable for the tax. This rule also applies to dual registration of
a leased vehicle.
Use means the use of a vehicle with power from its own
motor on any public highway in the United States.
A public highway is any road in the United States that
isn’t a private roadway. This includes federal, state, county,
and city roads.
Example. You purchased your heavy truck from the
dealer and drove it over the public highways to your home.
The drive home was your first taxable use of the vehicle.
Exemptions. The use of certain highway motor vehicles is
exempt from the tax (and thus not required to be reported on
a Form 2290) if certain requirements are met. The use of a
highway motor vehicle isn’t subject to the tax if it is used and
actually operated by:
Dealers. Any vehicle operated under a dealer’s tag, license,
or permit is considered registered in the name of the dealer.
The federal government;
•
•
•
•
•
The District of Columbia;
Logging vehicles. A vehicle qualifies as a logging vehicle if:
A state or local government;
1. It is used exclusively for the transportation of products
harvested from the forested site, or it exclusively transports
the products harvested from the forested site to and from
locations on a forested site (public highways may be used
between the forested site locations); and
2. It is registered (under the laws of the state or states in
which the vehicle is required to be registered) as a highway
motor vehicle used exclusively in the transportation of
harvested forest products. A vehicle will be considered to be
registered under the laws of a state as a highway motor
vehicle used exclusively in the transportation of harvested
forest products if the vehicle is so registered under a state
statute or legally valid regulations. In addition, no special tag
or license plate identifying a vehicle as being used in the
transportation of harvested forest products is required.
The American National Red Cross;
A nonprofit volunteer fire department, ambulance
association, or rescue squad;
An Indian tribal government but only if the vehicle’s use
•
involves the exercise of an essential tribal government
function; or
A mass transportation authority if it is created under a
•
statute that gives it certain powers normally exercised by the
state.
Also exempt from tax (and thus not required to be
reported on a Form 2290) is the use of:
Qualified blood collector vehicles (see below) used by
•
qualified blood collector organizations; and
Mobile machinery that meets the specifications for a
•
chassis as described under Specially designed mobile
Products harvested from the forested site may include
timber that has been processed for commercial use by
sawing into lumber, chipping, or other milling operations if the
processing occurs before transportation from the forested
site.
Qualified blood collector vehicle. A qualified blood
collector vehicle is a vehicle at least 80% of the use of which
during the prior tax period was by a qualified blood collector
organization for the collection, storage, or transportation of
blood. A vehicle first placed in service in a tax period will be
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Instructions for Form 2290 (Rev. 7-2023)
treated as a qualified blood collector vehicle for the tax
period if the qualified blood collector organization certifies
that the organization reasonably expects at least 80% of the
use of the vehicle by the organization during the tax period
will be in the collection, storage, or transportation of blood.
Vehicles not considered highway motor vehicles.
Generally, the following kinds of vehicles aren’t considered
highway vehicles.
1. Specially designed mobile machinery for
nontransportation functions. A self-propelled vehicle isn’t
a highway vehicle if all the following apply.
a. The chassis has permanently mounted to it machinery
or equipment used to perform certain operations
(construction, manufacturing, drilling, mining, timbering,
processing, farming, or similar operations) if the operation of
the machinery or equipment is unrelated to transportation on
or off the public highways.
b. The chassis has been specially designed to serve only
as a mobile carriage and mount (and power source, if
applicable) for the machinery or equipment, whether or not
the machinery or equipment is in operation.
c. The chassis couldn’t, because of its special design
and without substantial structural modification, be used as
part of a vehicle designed to carry any other load.
driving it home from the dealership after purchasing it in
November. John must file another Form 2290 reporting the
new vehicle by January 2, 2024, for the period beginning
November 1, 2023, through June 30, 2024. Because
December 31, 2023, falls on a Sunday, John doesn’t have to
file until the next business day, January 2, 2024. To figure the
Example 3. All of Trucker A’s vehicles are first used in
the current period in July 2023 by driving them from the
dealership on the public highway to his warehouse after
purchasing them and are required to be registered in his
name. Trucker A must file one Form 2290 on or before
August 31, 2023, to report his vehicles. Trucker B first uses
vehicles on the public highway in July and August. The
vehicles are required to be registered in his name. Trucker B
must report the vehicles first used in July by August 31, 2023,
and the vehicles first used in August on a separate return
filed by October 2, 2023. Because September 30, 2023, falls
on a Saturday, Trucker B doesn't have to file until the next
business day, October 2, 2023.
and enter
IF, in this period, the
vehicle is first used
during...
this date on
THEN, file Form 2290 and Form 2290,
make your payment by...*
line 1**
2. Vehicles specially designed for off-highway
transportation. A vehicle isn’t treated as a highway vehicle if
the vehicle is specially designed for the primary function of
transporting a particular type of load other than over the
public highway and because of this special design, the
vehicle’s capability to transport a load over a public highway
is substantially limited or impaired.
To make this determination, you can take into account the
vehicle’s size; whether the vehicle is subject to licensing,
safety, or other requirements; and whether the vehicle can
transport a load at a sustained speed of at least 25 miles per
hour. It doesn’t matter that the vehicle can carry heavier
loads off highway than it is allowed to carry over the highway.
July 2023
August 31, 2023
October 2, 2023
October 31, 2023
November 30, 2023
January 2, 2024
January 31, 2024
February 29, 2024
April 1, 2024
202307
202308
202309
202310
202311
202312
202401
202402
202403
202404
202405
202406
August 2023
September 2023
October 2023
November 2023
December 2023
January 2024
February 2024
March 2024
April 30, 2024
April 2024
May 31, 2024
May 2024
July 1, 2024
When To File
June 2024
July 31, 2024
Form 2290 must be filed for the month the taxable vehicle is
first used on public highways during the current period. The
current period begins July 1, 2023, and ends June 30, 2024.
Form 2290 must be filed by the last day of the month
following the month of first use (as shown in the chart, later).
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.
* File by this date regardless of when the state registration for the vehicle is due. If
any due date falls on a Saturday, Sunday, or legal holiday, file by the next
business day.
for sold used vehicles, later.
If you first use multiple vehicles in more than 1 month, then
a separate Form 2290 must be filed for each month, as
The filing deadline isn’t tied to the vehicle registration
date. Regardless of the vehicle’s registration renewal
!
CAUTION
date, you must file Form 2290 by the last day of the
The filing rules apply whether you are paying the tax or
reporting suspension of the tax. The following examples
demonstrate these rules.
month following the month in which you first use the vehicle
on a public highway during the tax period.
Extension of time to file. Before the due date of the return,
you may request an extension of time to file your return by
writing to:
Example 1. John uses a taxable vehicle on a public
highway by driving it home from the dealership on July 2,
2023, after purchasing it. The vehicle is required to be
registered in his name. John must file Form 2290 by August
31, 2023, for the period beginning July 1, 2023, through June
30, 2024. To figure the tax, John would use the amounts on
Form 2290, page 2, column (1).
Internal Revenue Service
7940 Kentucky Drive
Florence, KY 41042-2915
In your letter, you must fully explain the cause of the delay.
Except for taxpayers abroad, the extension may be for no
more than 6 months. An extension of time to file doesn’t
Example 2. John purchases a new taxable vehicle on
November 2, 2023. The vehicle is required to be registered in
his name. The vehicle is first used on the public highway by
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Instructions for Form 2290 (Rev. 7-2023)
extend the time to pay the tax. If you want an extension of
time to pay, you must request that separately.
Form 2290 Call Site
You can get immediate help with your Form 2290 questions
by calling the Form 2290 call site. The hours of operation are
Monday–Friday, 8:00 a.m. to 6:00 p.m., Eastern time.
How To File
Electronic filing is required for each return reporting
and paying tax on 25 or more vehicles.
!
IF you are calling from...
THEN use...
CAUTION
Tax-suspended vehicles (designated by category W)
aren’t included in the electronic filing requirement for 25 or
more vehicles because you aren’t paying tax on them.
However, all taxpayers are encouraged to file electronically.
Electronic filing generally allows for quicker processing of
your return. A stamped Schedule 1 can be available within
minutes after filing and acceptance by the IRS.
the United States
Canada or Mexico
866-699-4096 (toll free).
859-320-3581 (not toll free).
The assistor will have access to your Form 2290 account
information. Spanish-speaking assistors are available. Have
your Form 2290 and information about your filing available
when you call. For help with other returns filed, taxes paid,
returns or call 800-829-4933 for business returns.
Electronically. File Form 2290 electronically through any
electronic return originator (ERO), transmitter, and/or
intermediate service provider (ISP) participating in the IRS
e-file program for excise taxes. For more information on
To File next. If you didn’t pay the tax using the Electronic
Federal Tax Payment System (EFTPS) or using a credit or
debit card, mail Form 2290-V and your check or money order
with Form 2290. For more information on payments, see How
To Pay the Tax, later.
Penalties and Interest
If you receive a penalty for filing your return late or paying
your tax late and believe you have reasonable cause for
doing so, send a letter to the IRS explaining why you believe
you have reasonable cause for filing late or paying late.
information on how to request penalty relief, or call the
number on the notice you received from the IRS informing
you of the penalty and/or interest assessed. Don’t attach an
explanation when you file your return.
Where To File
If you are filing a paper return, mail Form 2290 to:
Specific Instructions
Form 2290 with full payment and
that payment is not drawn from
an international financial institution
Internal Revenue Service
P.O. Box 932500
Getting Started
Louisville, KY 40293-2500
To complete Form 2290, have the following information
available.
1. Your employer identification number (EIN). You must
have an EIN to file Form 2290. You can’t use your social
security number.
Form 2290 without payment due
or if payment is made through
EFTPS or by credit/debit card
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031
Form 2290 with a check or
money order drawn from an
international financial institution
Internal Revenue Service
International Accounts
1973 Rulon White Blvd.
Ogden, UT 84201-0038
2. The vehicle identification number (VIN) of each
vehicle.
3. The taxable gross weight of each vehicle to determine
its category.
Employer Identification Number (EIN)
return.
Enter the correct EIN. If you don’t have an EIN, apply for one
foreign country, for example, Canada, may apply for an EIN
by calling 267-941-1099 (not a toll-free call). You may also
apply for an EIN by faxing or mailing Form SS-4, Application
for Employer Identification Number, to the IRS.
If you are using or sending a payment that is drawn
from an international financial institution, see
!
CAUTION
International payments, later.
Private Delivery Services
You can use certain private delivery services (PDSs)
designated by the IRS to meet the “timely mailing as timely
filing/paying” rule for tax returns and payments. Go to
IRS.gov/PDS for the current list of designated services. If you
are using a PDS, use the address for the Ogden Processing
Vehicle Identification Number (VIN)
The VIN of your vehicle can be obtained from the registration,
title, or actual vehicle. Generally, the VIN is 17 characters
made up of numbers and letters. Be sure to use the VIN for
the vehicle and not from the trailer.
The PDS can tell you how to get written proof of the
mailing date.
Taxable Gross Weight
The taxable gross weight of a vehicle (other than a bus) is the
PDSs can’t deliver items to P.O. boxes. You must
total of:
use the U.S. Postal Service to mail any item to an
!
1. The actual unloaded weight of the vehicle fully
equipped for service,
CAUTION
IRS P.O. box address.
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Instructions for Form 2290 (Rev. 7-2023)
2. The actual unloaded weight of any trailers or
semitrailers fully equipped for service customarily used in
combination with the vehicle, and
3. The weight of the maximum load customarily carried
on the vehicle and on any trailers or semitrailers customarily
used in combination with the vehicle.
3. At more than the weight at which it is registered in the
state.
However, special temporary travel permits don’t include
permits that are issued for your vehicle if the total amount of
time covered by those permits is more than 60 days or (if
issued on a monthly basis) more than 2 months during a tax
year.
Actual unloaded weight of a vehicle is the empty (tare)
weight of the vehicle fully equipped for service.
Name and Address
A trailer or semitrailer is treated as customarily used in
connection with a vehicle if the vehicle is equipped to tow the
trailer or semitrailer.
Enter your name and address. Include the suite, room, or
other unit number after the street address. If your address
has changed, check the Address Change box on Form 2290.
Fully equipped for service includes the body (whether
or not designed for transporting cargo, such as a concrete
mixer); all accessories; all equipment attached to or carried
on the vehicle for use in its operation or maintenance; and a
full supply of fuel, oil, and water. For buses, this includes
equipment for the accommodation of passengers or others
(such as air conditioning equipment and sanitation facilities,
etc.). The term doesn’t include the driver; any equipment (not
including the body) mounted on, or attached to, the vehicle,
for use in handling, protecting, or preserving cargo; or any
special equipment (such as an air compressor, crane, or
specialized oilfield equipment).
P.O. box. If the post office doesn’t deliver mail to the street
address and you have a P.O. box, show the box number
instead of the street address.
Canadian or Mexican address. Follow the country’s
practice for entering the postal code. Don’t abbreviate the
country name.
Final return. If you no longer have vehicles to report, file a
final return. Check the Final Return box on Form 2290, sign
the return, and mail it to the IRS.
Amended return. Check the Amended Return box only if
reporting (a) additional tax from an increase in taxable gross
vehicle weight, or (b) suspended vehicles exceeding the
mileage use limit. Don’t check the box for any other reason.
exceeding the mileage use limit, later.
Buses
The taxable gross weight of a bus is its actual unloaded
weight fully equipped for service plus 150 pounds for each
seat provided for passengers and driver.
VIN correction. Check the VIN Correction box if you are
correcting a VIN listed on a previously filed Schedule 1 (Form
2290). List the corrected VIN or VINs on Schedule 1. Be sure
to use the Form 2290 for the tax period you are correcting.
Attach a statement with an explanation for the VIN
Determining Taxable Gross Weight
The weight declared for registering a vehicle in a
state may affect the taxable gross weight used to
correction. Don’t check this box for any other reason.
!
CAUTION
figure the tax.
Part I. Figuring the Tax
Line 1
Enter the date for the month of first use during the tax period.
corresponding date and format.
State registration by specific gross weight. If the vehicle
is registered in any state that requires a declaration of gross
weight in a specific amount, including proportional or
prorated registration or payment of any other fees or taxes,
then the vehicle’s taxable gross weight must be no less than
the highest gross weight declared for the vehicle in any state.
If the vehicle is a tractor-trailer or truck-trailer combination,
the taxable gross weight must be no less than the highest
combined gross weight declared.
State registration by gross weight category. If the
vehicle is registered in any state that requires vehicles to be
registered on the basis of gross weight, and the vehicle isn’t
registered in any state that requires a declaration of specific
gross weight, then the vehicle’s taxable gross weight must
fall within the highest gross weight category for which the
vehicle is registered in that state.
State registration by actual unloaded weight. If the
vehicle is registered only in a state or states that base
registration on actual unloaded weight, then the taxable
gross weight is the total of the three items listed under
Taxable Gross Weight, earlier.
Special permits. In determining a vehicle’s taxable gross
weight, don’t consider weights declared to obtain special
temporary travel permits. These are permits that allow a
vehicle to operate:
For used vehicles purchased from a private seller during
Line 2
To figure the tax on line 2, complete the Tax Computation
table on Form 2290, page 2. Don’t use line 2 to report
additional tax from an increase in taxable gross weight.
Instead, report the additional tax on line 3.
Column (1)—Annual tax. Use the tax amounts listed in
column (1)(a) for a vehicle used during July.
Logging vehicles. Use the tax amounts listed in column
(1)(b) for logging vehicles used in July. For more information
File, earlier.
Column (2)—Partial-period tax. For used vehicles
purchased from a private seller during the period, see Used
vehicles, later. For all other vehicles, if the vehicle is first
used after July, the tax is based on the number of months
vehicles) for the partial-period tax table. Enter the tax in
column (2)(a) for the applicable category; use column (2)(b)
for logging vehicles.
1. In a state in which it isn’t registered,
2. At more than a state’s maximum weight limit, or
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Instructions for Form 2290 (Rev. 7-2023)
Used vehicles. If you acquire and register or are required
to register a used taxable vehicle in your name during the tax
period, you must keep as part of your records proof showing
whether there was a use of the vehicle or a suspension of the
tax during the period before the vehicle was registered in
your name. The evidence may be a written statement signed
and dated by the person (or dealer) from whom you
purchased the vehicle.
Full tax period tax: $550
Numerator: 9 (number of months from October through
June)
Denominator: 12 (full 12-month tax period, July through
June)
Prorated tax: 9/12 of $550 = $412.50
John should enter “202310” on line 1 and $412.50 in
column (2)(a) on the category V line.
Tax computation for privately purchased used
vehicles and required claim information for sold used
vehicles.
1. For vehicles purchased from a seller who has paid the
tax for the current period: If a vehicle is purchased on or after
July 1, 2023, but before June 1, 2024, and the buyer’s first
use (such as driving it from the purchase location to the
buyer’s home or business location) is in the month of sale,
the buyer’s total tax for the tax period doesn’t include the tax
for the month of sale.
Note. The due date of Form 2290 doesn’t change. The
buyer should enter the month after the sale on Form 2290,
line 1 (Example: November 2023 is entered as “202311”).
the partial-period tax table. Enter the tax in column (2)(b) for
the applicable category.
Column (3)—Number of vehicles. Enter the number of
vehicles for categories A–V in the applicable column. Add the
number of vehicles in columns (3)(a) and (3)(b), categories
A–V, and enter the combined number on the total line in
column (3). For category W, enter the number of suspended
vehicles in the applicable column.
Column (4)—Amount of tax. Multiply the applicable tax
amount times the number of vehicles. Add all amounts in a
category and enter the result in column (4). Then, add the tax
amounts in column (4) for categories A–V, and enter the total
tax amount.
2. If a vehicle is sold, the name and address of the
purchaser (along with previously required information) must
be included with the seller’s claim for a credit or refund of tax
paid for the remaining months of the current period.
For vehicle purchases from a seller who has paid the
tax for the current period: Buyer’s tax computation for a
used vehicle privately purchased on or after July 1,
2023, but before June 1, 2024, when the buyer’s first
use is in the month of sale. The tax on the buyer’s use of a
vehicle after the purchase is prorated by multiplying a full tax
period’s tax by a fraction.
Line 3
Complete line 3 only if the taxable gross weight of a vehicle
increases during the period and the vehicle falls in a new
category. For instance, an increase in maximum load
customarily carried may change the taxable gross weight.
Report the additional tax for the remainder of the period
on Form 2290, line 3. Don’t report any tax on line 2 unless
other taxable vehicles are being reported in addition to the
vehicle(s) with the increased taxable gross weight. Check the
Amended Return box and to the right of “Amended Return”
write the month the taxable gross weight increased. File
Form 2290 and Schedule 1 by the last day of the month
following the month in which the taxable gross weight
increased.
1. The numerator is the number of months in the period
from the first day of the month after the month of sale through
the end of the tax period.
2. The denominator is the number of months in the entire
tax period.
The buyer MUST also do the following.
Determine that the seller has paid the tax for the current period. A
•
copy of the seller’s stamped Schedule 1 is one way to make this
determination.
Figure the additional tax using the following worksheet.
Attach a copy of the worksheet for each vehicle.
Enter the month after the sale on line 1.
Enter the prorated tax in column (2) of page 2.
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1. Enter the month the taxable gross weight increased.
Enter the month here and in the space next to the
Amended Return box on Form 2290, page 1
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Example. On July 2, 2023, Linda paid the full tax period
2. From Form 2290, page 2, determine the new taxable
gross weight category. Next, go to the Partial-Period
Tax Tables, later. Find the month entered on line 1
above. Read down the column to the new category;
tax of $550 for the use of her 80,000-pound taxable gross
weight vehicle. John purchased the used truck from Linda on
September 9, 2023, and drove it on the public highway from
Linda’s home to his own home the next day. Linda, the seller,
can claim a credit or refund of the tax she paid for the 9
months after the sale. Because of that, and that John’s first
taxable use was to drive the truck to his home in the month of
sale (September), his prorated tax is figured from the first day
of the next month (October) through the end of the tax period,
June 30, 2024. The due date of John’s Form 2290 doesn’t
change, so he must file by October 31, 2023.
$
this is the new tax. Enter the amount here
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under that month for the previous category reported.
$
$
Enter the amount here
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4. Additional tax. Subtract line 3 from line 2. Enter the
additional tax here and on Form 2290, line 3
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If the increase in taxable gross weight occurs in July
after you have filed your return, use the amounts on
Form 2290, page 2, for the new category instead of
!
CAUTION
the Partial-Period Tax Tables.
-6-
Instructions for Form 2290 (Rev. 7-2023)
claimed on the next Form 2290 filed or a refund of tax paid
can be claimed on Form 8849.
Line 5
Complete line 5 only if you are claiming a credit for tax paid
on a vehicle that was:
For a vehicle that was used 5,000 miles or less (7,500
miles or less for agricultural vehicles) during the period, a
credit for tax paid can be claimed on the first Form 2290 filed
for the next period. Likewise, a refund for tax paid can’t be
claimed on Form 8849 until the end of the Form 2290 tax
period. For example, if the tax was paid for the period July 1,
2023, through June 30, 2024, for a vehicle used 5,000 miles
or less during the period, a credit on Form 2290 (or refund on
Form 8849) can’t be claimed until after June 30, 2024.
Sold before June 1 and not used during the remainder of
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the period,
Destroyed (so damaged by accident or other casualty it
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isn’t economical to rebuild it) or stolen before June 1 and not
used during the remainder of the period, or
Used during the prior period 5,000 miles or less (7,500
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miles or less for agricultural vehicles).
A credit, lower tax, exemption, or refund isn’t allowed for
an occasional light or decreased load or a discontinued or
changed use of the vehicle.
The amount claimed on line 5 can’t exceed the tax
reported on line 4. Any excess credit must be claimed as a
refund using Form 8849, Claim for Refund of Excise Taxes,
and Schedule 6 (Form 8849), Other Claims. Also use
Schedule 6 (Form 8849) to make a claim for an overpayment
due to a mistake in tax liability previously reported on Form
Part II. Statement in Support of
Suspension
Electronic filing is required for each return reporting
and paying tax on 25 or more vehicles that you file
!
CAUTION
during the tax period. Tax-suspended vehicles
(designated by category W) aren’t included in the electronic
filing requirement for 25 or more vehicles because you aren’t
paying tax on them. However, you are encouraged to file
electronically regardless of the number of vehicles being
reported. File Form 2290 electronically through a provider
participating in the IRS e-file program for excise taxes. Once
your return is accepted by the IRS, your stamped Schedule 1
can be available within minutes.
Information to be submitted. On a separate sheet of
paper, provide an explanation detailing the facts for each
credit.
For vehicles destroyed, stolen, or sold, include:
1. The VIN;
2. The taxable gross weight category;
3. The date of destruction, theft, or sale;
Line 7
Complete line 7 to suspend the tax on vehicles expected to
be used less than the mileage use limit during a period.
below; and
You must also:
5. If the vehicle was sold on or after July 1, 2015, the
List the vehicles on which the tax is suspended on
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name and address of the purchaser of the vehicle.
Count the number of tax-suspended vehicles (designated
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Your claim for credit may be disallowed if you don’t
by category W) listed on Schedule 1, Part I, and enter the
provide all of the required information.
!
number on Schedule 1, Part II, line b.
CAUTION
Figuring the credit. Figure the number of months of use
and find the taxable gross weight category of the vehicle
before you complete the worksheet below. To figure the
number of months of use, start counting from the first day of
the month in the period in which the vehicle was first used to
the last day of the month in which it was destroyed, stolen, or
sold. Find the number of months of use in the Partial-Period
Tax Tables, later (the number of months is shown in
Line 8
You must verify that vehicles listed as suspended on the
Form 2290 for the prior tax period and used 5,000 miles or
less (7,500 miles or less for agricultural vehicles) were not
subject to the tax for that period. To verify that vehicles listed
as suspended in the prior period did not exceed the mileage
use limit, except for any vehicles listed on line 8b, check
box 8a.
parentheses at the top of the table next to each month).
If you checked box 8a and vehicles that you previously
listed as suspended on the prior tax period’s Form 2290 that
exceeded the mileage use limit, you must list on line 8b the
VINs of the vehicles listed as suspended in the prior period
and then used for 5,000 miles or more during the period
(7,500 miles or more for agricultural vehicles). You must
report the tax for these vehicles on a separate Form 2290 for
the prior tax period and pay the tax. For more information,
later. Attach a separate sheet if needed to list the VINs for
line 8b.
1. For the vehicle that was destroyed, stolen, or sold,
enter the tax previously reported on Form 2290,
$
line 4
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Tables, later, find where the taxable gross weight
category and months of use meet and enter the tax
here
3. Credit. Subtract line 2 from line 1. Enter here and on
Form 2290, line 5
$
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The credit for each vehicle must be calculated separately.
Line 9
Vehicle used less than the mileage use limit. If the tax
has been paid for a period on a vehicle that is used 5,000
miles or less (7,500 miles or less for agricultural vehicles),
the person who paid the tax may make a claim for the credit.
If in the prior period, Form 2290, line 7, was completed and
the tax-suspended vehicles were sold or otherwise
transferred, complete line 9.
Sales. If you sell a vehicle while under suspension, a
When to make a claim. For a vehicle that was destroyed,
statement must be given to the buyer and must show:
stolen, or sold before June 1, a credit for tax paid can be
-7-
Instructions for Form 2290 (Rev. 7-2023)
The seller’s name, address, and EIN;
VIN;
Example. Juice extracted from fruits or vegetables isn’t a
farm commodity for purposes of the suspension of tax on
agricultural vehicles.
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•
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Date of the sale;
Odometer reading at the beginning of the period;
Odometer reading at the time of sale; and
The buyer’s name, address, and EIN.
A vehicle is considered used for farming purposes if it
is used in an activity that contributes to direct agricultural
production or in any way to the conduct of a farm. Activities
that qualify include cultivating the soil, raising or harvesting
any agricultural or horticultural commodity, clearing land,
repairing fences and farm buildings, building terraces or
irrigation ditches, cleaning tools or farm machinery, and
painting. But a vehicle will not be considered used for farming
purposes if used in connection with operations such as
canning, freezing, packaging, or other processing operations.
The buyer must attach this statement to Form 2290 and file
earlier.
If, after the sale, the use of the vehicle exceeds the
mileage use limit (including the highway mileage recorded on
the vehicle by the former owner) for the period, and the
former owner has provided the required statement, the new
owner is liable for the tax on the vehicle. If the former owner
hasn’t furnished the required statement to the new owner, the
former owner is also liable for the tax for that period. See
Suspended vehicles exceeding the mileage use limit.
Once a suspended vehicle exceeds the mileage use limit, the
tax becomes due. Mileage use limit means the use of a
vehicle on public highways 5,000 miles or less (7,500 miles
or less for agricultural vehicles). The mileage use limit applies
to the total mileage a vehicle is used during a period,
regardless of the number of owners.
How To Pay the Tax
There are four methods to pay the tax.
Electronic funds withdrawal (direct debit) if filing
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electronically.
Electronic Federal Tax Payment System (EFTPS).
Credit or debit card payment.
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Check or money order using the payment voucher.
You must pay the tax in full with your Form 2290.
Electronic funds withdrawal (direct debit). If you are
filing Form 2290 electronically, you can authorize a direct
debit to make your payment. For more information on e-file,
visit the IRS website at IRS.gov/e-File-Providers/e-File-
Figure the tax on Form 2290, page 2, based on the month
the vehicle was first used in the tax period. Report the tax on
Form 2290, line 2. Check the Amended Return box on
page 1 and to the right of “Amended Return” write the month
in which the mileage use limit was exceeded. Don’t complete
Form 2290, Part II, unless you are reporting other
If you make your payment using direct debit, don’t include
the payment voucher.
Electronic Federal Tax Payment System (EFTPS). Using
EFTPS is voluntary, but you must enroll in EFTPS before you
can use it. To get more information or to enroll in EFTPS, visit
hours a day, 7 days a week).
tax-suspended vehicles (designated by category W) in
addition to the previously tax-suspended vehicle(s) that
exceeded the mileage use limit. File the amended Form 2290
and Schedule 1 by the last day of the month following the
month in which the mileage use limit was exceeded.
If you make your payment using EFTPS, don’t include the
payment voucher and make sure to check the EFTPS box on
line 6 of Form 2290. If filing a paper Form 2290, mail Form
2290 to the address for filing returns without payment due
Agricultural vehicles. An agricultural vehicle is any
highway motor vehicle that is:
1. Used (or expected to be used) primarily for farming
purposes, and
2. Registered (under state laws) as a highway motor
vehicle used for farming purposes for the entire period. A
special tag or license plate identifying the vehicle as used for
farming isn’t required for it to be considered an agricultural
vehicle.
EFTPS does not process payments from
international financial institutions. For checks or
!
CAUTION
money orders drawn from an international financial
order, later.
A vehicle is used primarily for farming purposes if more
than half of the vehicle’s use (based on mileage) during the
period is for farming purposes (defined below).
Don’t take into account the number of miles the vehicle is
used on the farm when determining if the 7,500-mile limit on
the public highways has been exceeded. Keep accurate
records of the miles that a vehicle is used on a farm.
Farming purposes means the transporting of any farm
commodity to or from a farm, or the use directly in agricultural
production.
Farm commodity means any agricultural or horticultural
commodity, feed, seed, fertilizer, livestock, bees, poultry,
fur-bearing animals, or wildlife. A farm commodity doesn’t
include a commodity that has been changed by a processing
operation from its raw or natural state.
Paying on time. For EFTPS payments to be on time, you
must submit the payment by 8:00 p.m. Eastern time the day
before the date the payment is due.
Credit or debit card. To pay with a credit or debit card, go
these service providers.
If you make your payment using a credit or debit card,
don’t include the payment voucher and make sure to check
the Credit or debit card box on line 6 of Form 2290. If filing a
paper Form 2290, mail Form 2290 to the address for filing
Check or money order. If you use this method, you must
later.
Don’t send cash. Make your check or money order
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payable to “United States Treasury.” Write your name,
-8-
Instructions for Form 2290 (Rev. 7-2023)
address, EIN, “Form 2290,” and the date (as entered in box 3
of the payment voucher) on your payment.
Proof of payment for state registration and entry into
the United States. Generally, states will require verification
of payment of the tax for any taxable vehicle before they will
register the vehicle. Use the stamped copy of Schedule 1 as
proof of payment when registering vehicles with the state.
U.S. Customs and Border Protection also requires this
proof of payment for entering a Canadian or Mexican vehicle
into the United States.
If you don’t have the stamped copy, you may use a
photocopy of the Form 2290 (with the Schedule 1 attached)
filed with the IRS and a photocopy of both sides of the
canceled check as proof of payment.
Note. If the state receives your application for registration of
your highway motor vehicle during the months of July,
August, or September, you may provide the immediately
previous tax period’s approved Schedule 1 that was returned
to you by the IRS as proof of payment. Remember to file
Form 2290 for the current period by the due date of the
return. See Regulations section 41.6001-2(b)(4).
Detach the voucher and send it with the Form 2290, both
•
copies of Schedule 1, and your payment. If you filed
electronically, don’t send Form 2290 and Schedule 1 with the
Don’t staple your payment to the voucher or Form 2290.
•
International payments. If you are sending a check or
money order drawn from an international financial institution,
If you are using a PDS, use the address of the Ogden
Processing Center found at IRS.gov/
!
CAUTION
Payment voucher. Complete Form 2290-V, Payment
Voucher. If you have your Form 2290 prepared by a third
party, provide this payment voucher to the return preparer.
Box 1. Enter your EIN. If you don’t have an EIN, see
Employer Identification Number (EIN), earlier.
Box 2. Enter the amount you are paying with Form 2290.
No proof of payment is required for a newly purchased
vehicle if you present the state a copy of the bill of sale
showing that the vehicle was purchased within the last 60
days. However, you must file a return and pay any tax due.
Box 3. Enter the same date that you entered on Form 2290,
Part I, line 1.
Box 4. Enter your name and address exactly as shown on
Form 2290. Print your name clearly.
A limited number of states have agreed to participate in an
alternate proof of payment program with the IRS. In those
states, the Department of Motor Vehicles (DMV) may forward
your return to the IRS if certain requirements are met. If you
give your Form 2290 (with voucher and payment) to your
DMV to be forwarded to the IRS, no further proof of payment
is needed to register your vehicle. Contact your local DMV to
see if your state participates in this program.
If you give the DMV your Form 2290 to forward, your
return isn’t considered filed until the IRS receives it. You are
responsible for any penalties or interest if the return is filed
late or lost by the DMV.
Schedule 1 (Form 2290)
Complete and file both copies of Schedule 1. The second
copy will be stamped and returned to you for use as proof of
payment. Your return may be rejected if Schedule 1 isn’t
attached to Form 2290.
E-file. If Form 2290 is filed electronically, a copy of
Schedule 1 with an IRS watermark will be sent to the ERO,
transmitter, and/or ISP electronically. Ask the ERO,
transmitter, and/or ISP for the original electronic copy of
Schedule 1.
Note. If you want a copy of a prior-period Schedule 1
Schedule 1 (Form 2290), Consent to Disclosure
of Tax Information
returned, you must send a written request to:
Internal Revenue Service
7940 Kentucky Drive
The IRS will share information reported on Form 2290 and
Schedule 1. The information shared includes the VINs for all
vehicles reported on Schedule 1 and verification that you
paid the tax reported on Form 2290, line 6. This information
will be shared with the Department of Transportation, U.S.
Customs and Border Protection, and state DMVs. The IRS
needs your consent to release this information. If you agree
to have the information released, please sign and date the
consent.
Florence, KY 41042-2915
Name and address. Enter your name and address on
Schedule 1 exactly as shown on Form 2290. See Name and
Address, earlier. Make sure the EIN is also the same as that
entered on page 1 of Form 2290.
Month of first use. Enter the same date as that entered
on Form 2290, Part I, line 1, in the space for Month of first
use.
Part I. Enter by category the VIN of each vehicle for which
you are reporting tax. Failure to include the full VIN may
prevent you from registering your vehicle with the state.
Third Party Designee
If you want to allow an employee of your business, a return
preparer, or other third party to discuss your Form 2290 with
the IRS, check the Yes box in the Third Party Designee
section of Form 2290. Also, enter the designee’s name,
phone number, and any five digits that person chooses as his
or her personal identification number (PIN). The authorization
applies only to the tax return on which it appears.
Part II. Complete as follows.
Enter on line a the total number of vehicles reported on
•
Form 2290, page 2.
Enter on line b the total number of taxable vehicles on
•
By checking the Yes box, you are authorizing the IRS to
speak with the designee to answer any questions relating to
the information reported on Form 2290. You are also
authorizing the designee to:
which the tax is suspended, reported on Form 2290, page 2,
column (3), category W.
Enter on line c the total number of taxable vehicles
•
(subtract line b from line a).
Exchange information concerning Form 2290 with the IRS;
•
and
-9-
Instructions for Form 2290 (Rev. 7-2023)
Request and receive written tax return information relating
in the period while registered in your name, with proof that
the prior use wasn’t a taxable use.
5. The date the vehicle was sold or transferred and the
name and address of the purchaser or transferee. If it wasn’t
sold, the records must show how and when you disposed of
it.
6. If the tax is suspended for a vehicle, keep a record of
actual highway mileage. For an agricultural vehicle, keep
accurate records of the number of miles it is driven on a farm.
•
to Form 2290, including copies of notices, correspondence,
and account transcripts.
You aren’t authorizing the designee to bind you to
anything (including additional tax liability) or otherwise
represent you before the IRS. If you want to expand the
designee’s authority, see Pub. 947, Practice Before the IRS
and Power of Attorney.
The authorization will automatically expire 1 year from the
due date (without regard to extensions) for filing your Form
2290. If you or your designee wants to revoke this
How To Get Tax Help
authorization, send a written statement of revocation to:
Please note that the information below is general tax
information and doesn’t necessarily apply to Form 2290 but
may still be helpful to you.
Internal Revenue Service
7940 Kentucky Drive
Florence, KY 41042-2915
Preparing and filing your tax return. After receiving all
your wage and earnings statements (Forms W-2, W-2G,
1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
compensation statements (by mail or in a digital format) or
other government payment statements (Form 1099-G); and
interest, dividend, and retirement statements from banks and
investment firms (Forms 1099), you have several options to
choose from to prepare and file your tax return. You can
prepare the tax return yourself, see if you qualify for free tax
preparation, or hire a tax professional to prepare your return.
See Pub. 947 for more information.
Signature
Sign the return. Returns filed without a signature will be sent
back to you for signing. An unsigned return isn’t considered
filed.
Paid Preparer Use Only
A paid preparer must sign Form 2290 and provide the
information in the Paid Preparer Use Only section at the end
of the form if the preparer was paid to prepare the form and
isn’t an employee of the filing entity. The preparer must give
you a copy of the form in addition to the copy to be filed with
the IRS. If you are a paid preparer, enter your preparer tax
identification number (PTIN) in the space provided. Include
your complete address. If you work for a firm, you must also
enter the firm’s name and the EIN of the firm. However, you
can’t use the PTIN of the tax preparation firm in place of your
PTIN. You can apply for a PTIN online or by filing Form W-12,
IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal. For more information about
applying for a PTIN online, visit the IRS website at IRS.gov/
PTIN.
your options for preparing and filing your return online or in
your local community, if you qualify, which include the
following.
Free File. This program lets you prepare and file your
•
federal individual income tax return for free using
brand-name tax-preparation-and-filing software or Free File
fillable forms. However, state tax preparation may not be
you qualify for free online federal tax preparation, e-filing, and
direct deposit or payment options.
VITA. The Volunteer Income Tax Assistance (VITA)
•
program offers free tax help to people with low-to-moderate
incomes, persons with disabilities, and
limited-English-speaking taxpayers who need help preparing
IRS2Go app, or call 800-906-9887 for information on free tax
return preparation.
Recordkeeping
Keep records for all taxable highway vehicles registered in
your name for at least 3 years after the date the tax is due or
paid, whichever is later. They must be available at all times
for inspection by the IRS. Also keep copies of all returns and
schedules you have filed. Keep your records even if a vehicle
is registered in your name for only a portion of a period. If the
tax is suspended on a highway motor vehicle for a period
because its use on public highways during the period didn’t
exceed 5,000 miles (7,500 miles for agricultural vehicles), the
registrant must keep the records at least 3 years after the end
of the period to which the suspension applies.
TCE. The Tax Counseling for the Elderly (TCE) program
•
offers free tax help for all taxpayers, particularly those who
are 60 years of age and older. TCE volunteers specialize in
answering questions about pensions and retirement-related
free IRS2Go app, or call 888-227-7669 for information on
free tax return preparation.
MilTax. Members of the U.S. Armed Forces and qualified
•
veterans may use MilTax, a free tax service offered by the
Department of Defense through Military OneSource. For
more information, go to MilitaryOneSource
Records for each vehicle should show all of the following
information.
Also, the IRS offers Free File Fillable Forms, which can be
completed online and then filed electronically regardless of
income.
1. A detailed description of the vehicle, including the VIN.
2. The weight of loads carried by the vehicle in the same
form as required by any state in which the vehicle is
registered or required to be registered.
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
3. The date you acquired the vehicle and the name and
•
address of the person from whom you acquired it.
EITCAssistant) determines if you’re eligible for the EIC.
4. The first month of each period in which a taxable use
occurred and any prior month in which the vehicle was used
-10-
Instructions for Form 2290 (Rev. 7-2023)
The following IRS YouTube channels provide short,
informative videos on various tax-related topics in English,
Spanish, and ASL.
•
employer identification number (EIN) at no cost.
•
easier for you to estimate the federal income tax you want
your employer to withhold from your pay check. This is tax
withholding. See how your withholding affects your refund,
take-home pay, or tax due.
•
•
•
Watching IRS videos. The IRS Video portal
•
individuals, small businesses, and tax professionals.
repayments and account balance.
Online tax information in other languages. You can find
native language.
•
figures the amount you can claim if you itemize deductions
on Schedule A (Form 1040).
Free Over-the-Phone Interpreter (OPI) Service. The IRS
is committed to serving our multilingual customers by offering
OPI services. The OPI Service is a federally funded program
and is available at Taxpayer Assistance Centers (TACs),
other IRS offices, and every VITA/TCE return site. The OPI
Service is accessible in more than 350 languages.
Accessibility Helpline available for taxpayers with disa-
bilities. Taxpayers who need information about accessibility
services can call 833-690-0598. The Accessibility Helpline
can answer questions related to current and future
accessibility products and services available in alternative
media formats (for example, braille, large print, audio, etc.).
The Accesibility Helpline does not have access to your IRS
account. For help with tax law, refunds, or account-related
Getting answers to your tax questions. On
IRS.gov, you can get up-to-date information on
current events and changes in tax law.
IRS.gov/Help: A variety of tools to help you get answers to
•
some of the most common tax questions.
IRS.gov/ITA: The Interactive Tax Assistant, a tool that will
•
ask you questions and, based on your input, provide answers
on a number of tax law topics.
IRS.gov/Forms: Find forms, instructions, and publications.
•
You will find details on the most recent tax changes and
interactive links to help you find answers to your questions.
You may also be able to access tax law information in your
•
electronic filing software.
Need someone to prepare your tax return? There are
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants,
and many others who don’t have professional credentials. If
you choose to have someone prepare your tax return,
choose that preparer wisely. A paid tax preparer is:
Note. Form 9000, Alternative Media Preference, or Form
9000(SP) allows you to elect to receive certain types of
written correspondence in the following formats.
Standard Print.
Large Print.
•
•
•
•
•
•
Primarily responsible for the overall substantive accuracy
•
Braille.
of your return,
Audio (MP3).
Required to sign the return, and
•
•
Plain Text File (TXT).
Braille Ready File (BRF).
Required to include their preparer tax identification number
(PTIN).
for Individuals and Businesses to review the available
disaster tax relief.
to view, download, or print all of the forms, instructions, and
publications you may need. Or you can go to IRS.gov/
OrderForms to place an order.
Although the tax preparer always signs the return, you're
ultimately responsible for providing all the information
required for the preparer to accurately prepare your return.
Anyone paid to prepare tax returns for others should have a
thorough understanding of tax matters. For more information
on how to choose a tax preparer, go to Tips for Choosing a
Tax Preparer on IRS.gov.
Getting tax publications and instructions in eBook for-
mat. You can also download and view popular tax
publications and instructions (including the Instructions for
Form 1040) on mobile devices as eBooks at IRS.gov/
information on the impact of the coronavirus, as well as tax
relief available for individuals and families, small and large
businesses, and tax-exempt organizations.
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers online
W-2 filing options to CPAs, accountants, enrolled agents,
and individuals who process Forms W-2, Wage and Tax
Statement, and Forms W-2c, Corrected Wage and Tax
Statement.
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, products,
and services. At the IRS, privacy and security are our highest
priority. We use these tools to share public information with
you. Don’t post your social security number (SSN) or other
confidential information on social media sites. Always protect
your identity when using any social networking site.
Note. IRS eBooks have been tested using Apple's iBooks
for iPad. Our eBooks haven’t been tested on other dedicated
eBook readers, and eBook functionality may not operate as
intended.
Access your online account (individual taxpayers only).
your federal tax account.
View the amount you owe and a breakdown by tax year.
See payment plan details or apply for a new payment plan.
Make a payment or view 5 years of payment history and
•
•
•
any pending or scheduled payments.
Access your tax records including key data from your most
•
recent tax return, and transcripts.
-11-
Instructions for Form 2290 (Rev. 7-2023)
View digital copies of select notices from the IRS.
Approve or reject authorization requests from tax
Debit or Credit Card: Choose an approved payment
•
•
•
processor to pay online or by phone.
professionals.
Electronic Funds Withdrawal: Schedule a payment when
•
View your address on file or manage your communication
filing your federal taxes using tax return preparation software
or through a tax professional.
•
preferences.
Electronic Federal Tax Payment System: Best option for
•
Tax Pro Account. This tool lets your tax professional submit
an authorization request to access your individual taxpayer
Using direct deposit. The fastest way to receive a tax
refund is to file electronically and choose direct deposit,
which securely and electronically transfers your refund
directly into your financial account. Direct deposit also avoids
the possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS. Eight in 10
taxpayers use direct deposit to receive their refunds. If you
more information on where to find a bank or credit union that
can open an account online.
businesses. Enrollment is required.
Check or Money Order: Mail your payment to the address
•
listed on the notice or instructions.
Cash: You may be able to pay your taxes with cash at a
•
participating retail store.
Same-Day Wire: You may be able to do same-day wire
•
from your financial institution. Contact your financial
institution for availability, cost, and time frames.
Note. The IRS uses the latest encryption technology to
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order.
Getting a transcript of a return. The quickest way to get a
Click on either “Get Transcript Online” or “Get Transcript by
Mail” to order a free copy of your transcript. If you prefer, you
can order your transcript by calling 800-908-9946.
Reporting and resolving tax-related identity theft is-
sues.
information about your options.
•
meet your tax obligation in monthly installments if you can’t
pay your taxes in full today. Once you complete the online
process, you will receive immediate notification of whether
your agreement has been approved.
•
Tax-related identity theft happens when someone steals
•
can settle your tax debt for less than the full amount you owe.
For more information on the Offer in Compromise program,
your personal information to commit tax fraud. Your taxes
can be affected if your SSN is used to file a fraudulent return
or to claim a refund or credit.
The IRS doesn’t initiate contact with taxpayers by email,
•
information and updates.
text messages (including shortened links), telephone calls, or
social media channels to request or verify personal or
financial information. This includes requests for personal
identification numbers (PINs), passwords, or similar
information for credit cards, banks, or other financial
accounts.
Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amended
returns.
Note. It can take up to 3 weeks from the date you filed your
amended return for it to show up in our system, and
processing it can take up to 16 weeks.
Understanding an IRS notice or letter you’ve received.
responding to an IRS notice or letter.
•
webpage, for information on identity theft and data security
protection for taxpayers, tax professionals, and businesses. If
your SSN has been lost or stolen or you suspect you’re a
victim of tax-related identity theft, you can learn what steps
you should take.
Get an Identity Protection PIN (IP PIN). IP PINs are
•
Note. You can use Schedule LEP, Request for Change in
Language Preference, to state a preference to receive
notices, letters, or other written communications from the IRS
in an alternative language. You may not immediately receive
written communications in the requested language. The
IRS’s commitment to LEP taxpayers is part of a multi-year
timeline that is scheduled to begin providing translations in
2023. You will continue to receive communications, including
notices and letters in English until they are translated to your
preferred language.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
about most. If you still need help, IRS TACs provide tax help
when a tax issue can’t be handled online or by phone. All
TACs now provide service by appointment so you’ll know in
advance that you can get the service you need without long
the nearest TAC and to check hours, available services, and
appointment options. Or, on the IRS2Go app, under the Stay
six-digit numbers assigned to taxpayers to help prevent the
misuse of their SSNs on fraudulent federal income tax
returns. When you have an IP PIN, it prevents someone else
from filing a tax return with your SSN. To learn more, go to
Ways to check on the status of your refund.
•
Download the official IRS2Go app to your mobile device to
•
check your refund status.
Call the automated refund hotline at 800-829-1954.
•
Note. The IRS can’t issue refunds before mid-February for
returns that claimed the EIC or the additional child tax credit
(ACTC). This applies to the entire refund, not just the portion
associated with these credits.
payment using any of the following options.
IRS Direct Pay: Pay your individual tax bill or estimated tax
•
payment directly from your checking or savings account at no
cost to you.
-12-
Instructions for Form 2290 (Rev. 7-2023)
Connected tab, choose the Contact Us option and click on
“Local Offices.”
to resolve tax problems with the IRS, such as audits,
appeals, and tax collection disputes. In addition, LITCs can
provide information about taxpayer rights and responsibilities
in different languages for individuals who speak English as a
second language. Services are offered for free or a small fee
for eligible taxpayers. To find an LITC near you, go to
The Taxpayer Advocate Service (TAS) Is Here
To Help You
What Is TAS?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is to
ensure that every taxpayer is treated fairly and that you know
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on this form to carry out the Internal
Revenue laws of the United States. Section 4481 requires
that the use of certain types of highway motor vehicles be
taxed. Form 2290 is used to determine the amount of tax you
owe. Sections 6011 and 6109 require you to provide the
requested information, including your identifying number.
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and to
cities, states, the District of Columbia, and U.S.
How Can You Learn About Your Taxpayer Rights?
The Taxpayer Bill of Rights describes 10 basic rights that all
taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
your rights. Know them. Use them.
commonwealths and possessions for use in administering
their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.
Failure to provide this information in a timely manner, or
providing false information, may subject you to penalties.
What Can TAS Do for You?
TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for their
assistance, you will be assigned to one advocate who will
work with you throughout the process and will do everything
possible to resolve your issue. TAS can help you if:
You aren’t required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. Generally,
tax returns and return information are confidential, as
required by section 6103.
Your problem is causing financial difficulty for you, your
•
family, or your business;
You face (or your business is facing) an immediate threat
•
of adverse action; or
You’ve tried repeatedly to contact the IRS but no one has
•
responded, or the IRS hasn’t responded by the date
promised.
How Can You Reach TAS?
The time needed to complete and file Form 2290 and
Schedule 1 will vary depending on individual circumstances.
The estimated average time is Recordkeeping, 41 hr., 22
min.; Learning about the law or the form, 24 min.;
Preparing, copying, assembling, and sending the form
to the IRS, 1 hr., 5 min.
TAS has offices in every state, the District of Columbia, and
Puerto Rico. Your local advocate’s number is in your local
can also call them at 877-777-4778.
We welcome your comments and suggestions. You can
can write to:
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect many
taxpayers. If you know of one of these broad issues, report it
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
TAS for Tax Professionals
TAS can provide a variety of information for tax
professionals, including tax law updates and guidance, TAS
programs, and ways to let TAS know about systemic
problems you’ve seen in your practice.
Don’t send Form 2290 to this address. Instead, see Where
To File, earlier.
Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider
your comments as we revise our tax forms, instructions, and
publications.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS. LITCs represent
individuals whose income is below a certain level and need
-13-
Instructions for Form 2290 (Rev. 7-2023)
Partial-Period Tax Tables (for vehicles first used after July of the period)
• Find the category line for the vehicle in Table I or Table II. The categories are listed in the Tax Computation table on Form
2290, page 2.
• Find the month the vehicle was first used on public highways.
• Read down the column. The amount where the category line and the month column meet is the tax due.
• Enter the amount on Form 2290, page 2, column (2).
Table I
Vehicles Except Logging (enter in column (2)(a))
CATEGORY AUG (11)
SEP (10)
OCT (9)
NOV (8)
DEC (7)
JAN (6)
FEB (5)
MAR (4)
APR (3)
MAY (2)
JUNE (1)
A
B
C
D
E
F
G
H
I
$ 91.67
111.83
132.00
152.17
172.33
192.50
212.67
232.83
253.00
273.17
293.33
313.50
333.67
353.83
374.00
394.17
414.33
434.50
454.67
474.83
495.00
504.17
$ 83.33
101.67
120.00
138.33
156.67
175.00
193.33
211.67
230.00
248.33
266.67
285.00
303.33
321.67
340.00
358.33
376.67
395.00
413.33
431.67
450.00
458.33
$ 75.00
91.50
$ 66.67
81.33
96.00
$ 58.33
71.17
84.00
$ 50.00
61.00
72.00
83.00
94.00
$ 41.67
50.83
60.00
69.17
78.33
87.50
96.67
105.83
115.00
124.17
133.33
142.50
151.67
160.83
170.00
179.17
188.33
197.50
206.67
215.83
225.00
229.17
$ 33.33
40.67
48.00
55.33
62.67
70.00
77.33
84.67
92.00
$ 25.00
30.50
36.00
41.50
47.00
52.50
58.00
63.50
69.00
74.50
80.00
85.50
91.00
96.50
102.00
107.50
113.00
118.50
124.00
129.50
135.00
137.50
$ 16.67
20.33
24.00
27.67
31.33
35.00
38.67
42.33
46.00
49.67
53.33
57.00
60.67
64.33
68.00
71.67
75.33
79.00
82.67
86.33
90.00
91.67
$ 8.33
10.17
12.00
13.83
15.67
17.50
19.33
21.17
23.00
24.83
26.67
28.50
30.33
32.17
34.00
35.83
37.67
39.50
41.33
43.17
45.00
45.83
108.00
124.50
141.00
157.50
174.00
190.50
207.00
223.50
240.00
256.50
273.00
289.50
306.00
322.50
339.00
355.50
372.00
388.50
405.00
412.50
110.67
125.33
140.00
154.67
169.33
184.00
198.67
213.33
228.00
242.67
257.33
272.00
286.67
301.33
316.00
330.67
345.33
360.00
366.67
96.83
109.67
122.50
135.33
148.17
161.00
173.83
186.67
199.50
212.33
225.17
238.00
250.83
263.67
276.50
289.33
302.17
315.00
320.83
105.00
116.00
127.00
138.00
149.00
160.00
171.00
182.00
193.00
204.00
215.00
226.00
237.00
248.00
259.00
270.00
275.00
J
K
L
99.33
106.67
114.00
121.33
128.67
136.00
143.33
150.67
158.00
165.33
172.67
180.00
183.33
M
N
O
P
Q
R
S
T
U
V
Table II
Logging Vehicles (enter in column (2)(b))
A
B
C
D
E
F
G
H
I
$ 68.75
83.87
99.00
$ 62.49
76.25
90.00
$ 56.25
68.62
81.00
$ 50.00
60.99
72.00
83.00
93.99
$ 43.74
53.37
63.00
72.62
82.25
$ 37.50
45.75
54.00
62.25
70.50
78.75
87.00
95.25
103.50
111.75
120.00
128.25
136.50
144.75
153.00
161.25
169.50
177.75
186.00
194.25
202.50
206.25
$ 31.25
38.12
45.00
51.87
58.74
65.62
72.50
79.37
86.25
$ 24.99
30.50
36.00
41.49
47.00
52.50
57.99
63.50
69.00
74.49
80.00
85.50
90.99
96.50
102.00
107.49
113.00
118.50
123.99
129.50
135.00
137.49
$ 18.75
22.87
27.00
31.12
35.25
39.37
43.50
47.62
51.75
55.87
60.00
64.12
68.25
72.37
76.50
80.62
84.75
88.87
93.00
97.12
101.25
103.12
$ 12.50
15.24
18.00
20.75
23.49
26.25
29.00
31.74
34.50
37.25
39.99
42.75
45.50
48.24
51.00
53.75
56.49
59.25
62.00
64.74
67.50
68.75
$ 6.24
7.62
9.00
114.12
129.24
144.37
159.50
174.62
189.75
204.87
219.99
235.12
250.25
265.37
280.50
295.62
310.74
325.87
341.00
356.12
371.25
378.12
103.74
117.50
131.25
144.99
158.75
172.50
186.24
200.00
213.75
227.49
241.25
255.00
268.74
282.50
296.25
309.99
323.75
337.50
343.74
93.37
10.37
11.75
13.12
14.49
15.87
17.25
18.62
20.00
21.37
22.74
24.12
25.50
26.87
28.25
29.62
30.99
32.37
33.75
34.37
105.75
118.12
130.50
142.87
155.25
167.62
180.00
192.37
204.75
217.12
229.50
241.87
254.25
266.62
279.00
291.37
303.75
309.37
105.00
116.00
126.99
138.00
149.00
159.99
171.00
182.00
192.99
204.00
215.00
225.99
237.00
248.00
258.99
270.00
275.00
91.87
101.49
111.12
120.75
130.37
140.00
149.62
159.24
168.87
178.50
188.12
197.75
207.37
216.99
226.62
236.25
240.62
J
K
L
93.12
99.99
106.87
113.75
120.62
127.50
134.37
141.24
148.12
155.00
161.87
168.75
171.87
M
N
O
P
Q
R
S
T
U
V
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