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Formulier 2290 Instructies

Instructies voor formulier 2290, Zware snelweg Belastingaangifte voertuiggebruik

13 juli 2023

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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  
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3  
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . 4  
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4  
Employer Identification Number (EIN) . . . . . . . . . . 4  
Vehicle Identification Number (VIN) . . . . . . . . . . . 4  
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . 4  
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . 5  
Part I. Figuring the Tax . . . . . . . . . . . . . . . . . . . . . . . 5  
Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5  
How To Pay the Tax . . . . . . . . . . . . . . . . . . . . . . . . . 8  
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . . . . 9  
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.  
Disclosure of Tax Information . . . . . . . . . . . . . 9  
Figure and pay the tax due on a vehicle for which you  
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . 9  
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10  
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10  
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 10  
completed the suspension statement on another Form 2290  
if that vehicle later exceeded the mileage use limit during the  
limit, later.  
Figure and pay the tax due if, during the period, the  
Partial-Period Tax Tables (for vehicles first used  
taxable gross weight of a vehicle increases and the vehicle  
after July of the period) . . . . . . . . . . . . . . . . . . . 14  
falls into a new category. See Line 3, later.  
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  
after they were published, go to IRS.gov/Form2290.  
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,  
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  
acquired and used during the period. See Used vehicle, later.  
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  
used during the tax period. See Month of first use under  
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  
filing electronically, see How To Pay the Tax, later.  
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  
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  
-2-  
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  
tax, John would use Table I.  
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.  
** This date may not apply for privately purchased used vehicles. See Tax  
If you first use multiple vehicles in more than 1 month, then  
a separate Form 2290 must be filed for each month, as  
shown in Example 3, later.  
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  
-3-  
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,  
etc., visit IRS.gov/Help/Tax-Law-Questions for individual  
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  
e-file, visit the IRS website at IRS.gov/e-File-Providers/e-File-  
Paper. Mail Form 2290 to the address shown under Where  
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.  
Alternatively, you may visit IRS.gov/PenaltyRelief for more  
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.  
See When To File, earlier, to determine the due date of your  
Employer Identification Number (EIN)  
return.  
Enter the correct EIN. If you don’t have an EIN, apply for one  
online at IRS.gov/EIN. Only persons with an address in a  
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  
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  
Center found at IRS.gov/PDSstreetAddresses.  
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.  
-4-  
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.  
For more information, see Line 3 or Suspended vehicles  
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.  
See the chart under When To File, earlier, for the  
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  
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  
the period, see Used vehicles, later.  
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  
on these vehicles, see Logging vehicles under Who Must  
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  
remaining in the period. See Table I (Table II for logging  
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  
-5-  
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”).  
Logging vehicles. For logging vehicles, see Table II for  
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.  
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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3. On the Partial-Period Tax Tables, later, find the tax  
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  
the period,  
Destroyed (so damaged by accident or other casualty it  
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  
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  
2290. See When to make a claim, later.  
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.  
4. A copy of the worksheet under Figuring the credit  
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  
name and address of the purchaser of the vehicle.  
Schedule 1 (see Schedule 1 (Form 2290), later); and  
Count the number of tax-suspended vehicles (designated  
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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2. Partial-period tax. On the Partial-Period Tax  
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.  
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  
the return by the date shown in the table under When To 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  
Also see Used vehicles, earlier.  
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  
electronically.  
Electronic Federal Tax Payment System (EFTPS).  
Credit or debit card payment.  
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  
the EFTPS website at EFTPS.gov or call 800-555-4477 (24  
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  
under Where To File, earlier.  
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  
to IRS.gov/PayByCard. A convenience fee is charged by  
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  
returns without payment due under Where To File, earlier.  
Check or money order. If you use this method, you must  
also complete the payment voucher. See Payment voucher,  
later.  
Don’t send cash. Make your check or money order  
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  
payment voucher. See Where To File, earlier.  
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,  
see Where To File, earlier.  
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  
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.  
See When To File, earlier.  
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.  
Free options for tax preparation. Go to IRS.gov to see  
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  
available through Free File. Go to IRS.gov/FreeFile to see if  
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  
their own tax returns. Go to IRS.gov/VITA, download the free  
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  
issues unique to seniors. Go to IRS.gov/TCE, download the  
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 Online EIN Application (IRS.gov/EIN) helps you get an  
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  
(IRSVideos.gov) contains video and audio presentations for  
individuals, small businesses, and tax professionals.  
(IRS.gov/HomeBuyer) tool provides information on your  
repayments and account balance.  
Online tax information in other languages. You can find  
information on IRS.gov/MyLanguage if English isn’t your  
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  
issues, go to IRS.gov/LetUsHelp.  
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.  
Getting tax forms and publications. Go to IRS.gov/Forms  
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/  
eBooks.  
Coronavirus. Go to IRS.gov/Coronavirus for links to  
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  
service at SSA.gov/employer for fast, free, and secure 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.  
IRS social media. Go to IRS.gov/SocialMedia to see the  
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).  
Go to IRS.gov/Account to securely access information about  
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.  
Tax Pro Account. This tool lets your tax professional submit  
an authorization request to access your individual taxpayer  
IRS online account. For more information, go to IRS.gov/  
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  
don’t have a bank account, go to IRS.gov/DirectDeposit for  
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.  
What if I can’t pay now? Go to IRS.gov/Payments for more  
Getting a transcript of a return. The quickest way to get a  
copy of your tax transcript is to go to IRS.gov/Transcripts.  
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.  
Use the Offer in Compromise Pre-Qualifier to see if you  
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,  
go to IRS.gov/OIC.  
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.  
Filing an amended return. Go to IRS.gov/Form1040X for  
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.  
Go to IRS.gov/Notices to find additional information about  
responding to an IRS notice or letter.  
Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central  
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  
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask  
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  
wait times. Before you visit, go to IRS.gov/TACLocator to find  
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.  
Go to IRS.gov/Refunds.  
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.  
Making a tax payment. Go to IRS.gov/Payments to make a  
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  
and understand your rights under the Taxpayer Bill of Rights.  
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.  
Puerto Rico. Your local advocate’s number is in your local  
directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You  
can also call them at 877-777-4778.  
We welcome your comments and suggestions. You can  
send us comments through IRS.gov/FormComments. Or you  
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  
to them at IRS.gov/SAMS.  
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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