Note: The form, instructions, or publication you are looking 

for begins after this coversheet.

Please review the information below.

This July 2024 revision is for the tax period beginning on July 1, 2024, and ending on June 

30, 2025. Don’t use this revision if you need to file a return for a tax period that began on or 

before June 30, 2024. To obtain a prior revision of Form 2290 and its separate instructions, 

visit www.irs.gov/Form2290.

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 2024 es para el período tributario que comienza el 1 de julio de 

2024 y termina el 30 de junio de 2025. No use esta revisión si necesita presentar una 

declaración para un período tributario que haya comenzado en o antes del 30 de junio de 

2024. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por 

separado, visite www.irs.gov/Form2290SP.
THIS PAGE INTENTIONALLY LEFT BLANK
Instructions for Form 2290

(Rev. July 2024)

Heavy Highway Vehicle Use Tax Return

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

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

Schedule 1 (Form 2290), Consent to 

Disclosure of Tax Information .............. 9

Third Party Designee ........................ 9

Signature ................................ 10

Recordkeeping ............................ 10

How To Get Tax Help ....................... 10

Partial-Period Tax Tables (for vehicles first used 

after July of the period) ................... 14

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.

Reminders

Payment through credit or debit card. Form 2290 filers 

are able to pay their Form 2290 tax liability with either a credit 

or debit card. See Credit or debit card under How To Pay the 

Tax, later, for more information.

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 

Proof of payment for state registration and entry into the 

United States under Schedule 1 (Form 2290), later.

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 

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 

e-file, visit IRS.gov/e-File-Providers/e-File-Form-2290 or visit 

IRS.gov/Trucker.

General Instructions

Purpose of Form

Use Form 2290 for the following actions.

• Figure and pay the tax due on highway motor vehicles 

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 taxable 

gross weight of a vehicle increases and the vehicle falls into a 

new category. See Line 3, later.

• Claim suspension from the tax when a vehicle is expected 

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 

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 

(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.

Apr 11, 2024 Cat. No. 27231L
Who Must File

You must file Form 2290 and Schedule 1 for the tax period 

beginning on July 1, 2024, and ending on June 30, 2025, 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.

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 subsidiaries. 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.

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.

Dealers. Any vehicle operated under a dealer’s tag, license, 

or permit is considered registered in the name of the dealer.

Used vehicle. See Used vehicles and Tax computation for 

privately purchased used vehicles and required claim 

information for sold used vehicles, later.

Logging vehicles. A vehicle qualifies as a logging vehicle if:

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.

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.

Logging vehicles are taxed at reduced rates. See 

Table II, 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.

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 

considered highway motor vehicles.

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:

• The federal government;

• The District of Columbia;

• A state or local government;

• 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 

machinery for nontransportation functions, later.

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 

TIP

2 Instructions for Form 2290 (Rev. 7-2024)
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.

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.

When To File

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, 2024, and ends June 30, 2025. 

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.

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 rules apply whether you are paying the tax or 

reporting suspension of the tax. The following examples 

demonstrate these rules.

Example 1. Trucker A uses a taxable vehicle on a public 

highway by driving it home from the dealership on July 2, 

2024, after purchasing it. The vehicle is required to be 

registered in Trucker A’s name. Trucker A must file Form 2290 

by August 31, 2024, for the period beginning July 1, 2024, 

through June 30, 2025. To figure the tax, Trucker A would use 

the amounts on Form 2290, page 2, column (1).

Example 2. Trucker A purchases a new taxable vehicle 

on November 2, 2024. The vehicle is required to be 

registered in Trucker A’s name. The vehicle is first used on 

the public highway by driving it home from the dealership 

after purchasing it in November. Trucker A must file another 

Form 2290 reporting the new vehicle by December 31, 2024, 

for the period beginning November 1, 2024, through June 30, 

2025. To figure the tax, Trucker A would use Table I.

Example 3. Trucker A first uses vehicles on the public 

highway in July and August. The vehicles are required to be 

registered in Trucker A’s name. Trucker A must report the 

vehicles first used in July by September 3, 2024, and the 

vehicles first used in August on a separate return filed by 

September 30, 2024. Because August 31, 2024, falls on a 

Saturday, Trucker A doesn't have to file until the next 

business day, September 3, 2024.

IF, in this period, the 

vehicle is first used 

during...

THEN, file Form 2290 and 

make your payment by...*

and enter 

this date on 

Form 2290, 

line 1**

July 2024 September 3, 2024 202407

August 2024 September 30, 2024 202408

September 2024 October 31, 2024 202409

October 2024 December 2, 2024 202410

November 2024 December 31, 2024 202411

December 2024 January 31, 2025 202412

January 2025 February 28, 2025 202501

February 2025 March 31, 2025 202502

March 2025 April 30, 2025 202503

April 2025 June 2, 2025 202504

May 2025 June 30, 2025 202505

June 2025 July 31, 2025 202506

*

 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 

computation for privately purchased used vehicles and required claim information 

for sold used vehicles, later.

The filing deadline isn’t tied to the vehicle registration 

date. Regardless of the vehicle’s registration renewal 

date, you must file Form 2290 by the last day of the 

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:

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 

extend the time to pay the tax. If you want an extension of 

time to pay, you must request that separately.

CAUTION

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Instructions for Form 2290 (Rev. 7-2024) 3
How To File

Electronic filing is required for each return reporting 

and paying tax on 25 or more vehicles. 

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.

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-FileForm-2290 or visit IRS.gov/Trucker.

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.

Where To File

If you are filing a paper return, mail Form 2290 to:

Form 2290 with full payment and 

that payment is not drawn from an 

international financial institution

 Internal Revenue Service

P.O. Box 932500

Louisville, KY 40293-2500

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

See When To File, earlier, to determine the due date of your 

return.

If you are using or sending a payment that is drawn 

from an international financial institution, see 

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 

Center found at IRS.gov/PDSstreetAddresses.

The PDS can tell you how to get written proof of the 

mailing date.

PDSs can’t deliver items to P.O. boxes. You must use 

the U.S. Postal Service to mail any item to an IRS 

P.O. box address.

CAUTION

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CAUTION

!

CAUTION

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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.

IF you are calling from... THEN use...

the United States 866-699-4096 (toll free).

Canada or Mexico 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.

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.

Specific Instructions

Getting Started

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.

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)

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.

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.

Taxable Gross Weight

The taxable gross weight of a vehicle (other than a bus) is the 

total of:

1. The actual unloaded weight of the vehicle fully 

equipped for service,

4 Instructions for Form 2290 (Rev. 7-2024)
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.

Actual unloaded weight of a vehicle is the empty (tare) 

weight of the vehicle fully equipped for service.

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.

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).

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.

Determining Taxable Gross Weight

The weight declared for registering a vehicle in a 

state may affect the taxable gross weight used to 

figure the tax.

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:

1. In a state in which it isn’t registered,

2. At more than a state’s maximum weight limit, or

CAUTION

!

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.

Name and Address

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.

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 

exceeding the mileage use limit, later.

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 

correction. Don’t check this box for any other reason.

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.

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.

Instructions for Form 2290 (Rev. 7-2024) 5
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.

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, 2024, but before June 1, 2025, 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 2024 is entered as “202411”).

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, 

2024, but before June 1, 2025, 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.

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.

• Enter the month after the sale on line 1.

• Enter the prorated tax in column (2) of page 2.

Example. On July 2, 2024, Linda paid the full tax period 

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, 2024, 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, 2025. The due date of John’s Form 2290 doesn’t 

change, so he must file by October 31, 2024.

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 “202410” on line 1 and $412.50 in 

column (2)(a) on the category V line.

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.

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.

Figure the additional tax using the following worksheet. 

Attach a copy of the worksheet for each vehicle.

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 ....

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; 

this is the new tax. Enter the amount here ...... $

3. On the Partial-Period Tax Tables, later, find the tax 

under that month for the previous category reported. 

Enter the amount here .................. $

4. Additional tax. Subtract line 3 from line 2. Enter the 

additional tax here and on Form 2290, line 3 .... $

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 

the Partial-Period Tax Tables.

CAUTION

!

6 Instructions for Form 2290 (Rev. 7-2024)
Line 5

Complete line 5 only if you are claiming a credit for tax paid 

on a vehicle that was:

• 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.

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;

4. A copy of the worksheet under Figuring the credit 

below; and

5. If the vehicle was sold on or after July 1, 2015, the 

name and address of the purchaser of the vehicle.

Your claim for credit may be disallowed if you don’t 

provide all of the required information.

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 

parentheses at the top of the table next to each month).

1. For the vehicle that was destroyed, stolen, or sold, 

enter the tax previously reported on Form 2290, 

line 4 ............................ $

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 ..................... $

The credit for each vehicle must be calculated separately.

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.

When to make a claim. For a vehicle that was destroyed, 

stolen, or sold before June 1, a credit for tax paid can be 

CAUTION

!

claimed on the next Form 2290 filed or a refund of tax paid 

can be claimed on Form 8849.

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, 

2024, through June 30, 2025, 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, 2025.

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 

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.

Line 7

Complete line 7 to suspend the tax on vehicles expected to 

be used less than the mileage use limit during a period.

You must also:

• List the vehicles on which the tax is suspended on 

Schedule 1 (see Schedule 1 (Form 2290), later); and

• Count the number of tax-suspended vehicles (designated 

by category W) listed on Schedule 1, Part I, and enter the 

number on Schedule 1, Part II, line b.

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.

If you checked box 8a and vehicles that you previously 

listed as suspended on the prior tax period’s Form 2290 

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, 

see Suspended vehicles exceeding the mileage use limit, 

later. Attach a separate sheet if needed to list the VINs for 

line 8b.

Line 9

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 

statement must be given to the buyer and must show:

CAUTION

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Instructions for Form 2290 (Rev. 7-2024) 7
• The seller’s name, address, and EIN;

• VIN;

• 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.

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 

Suspended vehicles exceeding the mileage use limit below. 

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.

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 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.

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.

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.

Example. Juice extracted from fruits or vegetables isn’t a 

farm commodity for purposes of the suspension of tax on 

agricultural vehicles.

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.

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-FileForm-2290.

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).

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.

EFTPS does not process payments from 

international financial institutions. For checks or 

money orders drawn from an international financial 

institution, see International payments under Check or money 

order, later.

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, address, EIN, 

CAUTION

!

8 Instructions for Form 2290 (Rev. 7-2024)
“Form 2290,” and the date (as entered in box 3 of the 

payment voucher) on your payment.

• 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/

PDSstreetAddresses.

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.

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.

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 

returned, you must send a written request to:

Internal Revenue Service

7940 Kentucky Drive

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.

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 

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).

CAUTION

!

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).

No proof of payment is required for a recently purchased 

new or used 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.

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), Consent to Disclosure 

of Tax Information

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.

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 

their personal identification number (PIN). The authorization 

applies only to the tax return on which it appears.

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:

• Exchange information concerning Form 2290 with the IRS; 

and

Instructions for Form 2290 (Rev. 7-2024) 9
• Request and receive written tax return information relating 

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 

authorization, send a written statement of revocation to:

Internal Revenue Service

7940 Kentucky Drive

Florence, KY 41042-2915

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.

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.

Records for each vehicle should show all of the following 

information.

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.

3. The date you acquired the vehicle and the name and 

address of the person from whom you acquired it.

4. The first month of each period in which a taxable use 

occurred and any prior month in which the vehicle was used 

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. 

See Part II. Statement in Support of Suspension, earlier.

How To Get Tax Help

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.

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.

Free options for tax preparation. Your options for 

preparing and filing your return online or in your local 

community, if you qualify, 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.

• 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 

(MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free File Fillable Forms, which can be 

completed online and then filed electronically regardless of 

income.

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the earned 

income credit (EIC).

10 Instructions for Form 2290 (Rev. 7-2024)
• The Online EIN Application (IRS.gov/EIN) helps you get an 

employer identification number (EIN) at no cost.

• The Tax Withholding Estimator (IRS.gov/W4app) makes it 

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.

• The First-Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on your 

repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/SalesTax) 

figures the amount you can claim if you itemize deductions on 

Schedule A (Form 1040).

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 

e-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:

• Primarily responsible for the overall substantive accuracy 

of your return,

• Required to sign the return, and

• Required to include their preparer tax identification number 

(PTIN).

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.

Employers can register to use Business Services Online. 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.

The following IRS YouTube channels provide short, 

informative videos on various tax-related topics in English, 

Spanish, and ASL.

CAUTION

!

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations for 

individuals, small businesses, and tax professionals.

Online tax information in other languages. You can find 

information on IRS.gov/MyLanguage if English isn’t your 

native language.

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 disabilities. 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.

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.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to Disaster Assistance and Emergency Relief 

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.

Getting tax publications and instructions in eBook format. 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.

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.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax 

professionals.

• View your address on file or manage your communication 

preferences.

Instructions for Form 2290 (Rev. 7-2024) 11
Get a transcript of your tax return. With an online 

account, you can access a variety of information to help you 

during the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

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/

TaxProAccount.

Using direct deposit. The safest and easiest way to receive 

a tax refund is to e-file 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.

Reporting and resolving tax-related identity theft issues. 

• Tax-related identity theft happens when someone steals 

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, 

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.

• 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 

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 

IRS.gov/IPPIN.

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.

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. Payments of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. 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.

• Debit or Credit Card or Digital Wallet: Choose an approved 

payment processor to pay online or by phone.

CAUTION

!

• Electronic Funds Withdrawal: Schedule a payment when 

filing your federal taxes using tax return preparation software 

or through a tax professional.

• Electronic Federal Tax Payment System: Best option for 

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 

information about your options.

• Apply for an online payment agreement (IRS.gov/OPA) to 

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 

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.

Filing an amended return. Go to IRS.gov/Form1040X for 

information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended 

returns.

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.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on IRS.gov 

to take further action. To learn more about the tool, go to 

IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), 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 a 

TAC. Go to IRS.gov/LetUsHelp for the topics people ask 

about most. If you still need help, 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 

CAUTION

!

12 Instructions for Form 2290 (Rev. 7-2024)
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 

Connected tab, choose the Contact Us option and click on 

“Local Offices.”

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.

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.

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:

• 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?

TAS has offices in every state, the District of Columbia, and 

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.

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. Be sure to not include any 

personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS. LITCs represent 

individuals whose income is below a certain level and need 

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 

TaxpayerAdvocate.IRS.gov/about-us/Low-Income-TaxpayerClinics-LITC or see IRS Pub. 4134, Low Income Taxpayer 

Clinic List.

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. 

commonwealths and territories 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.

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.

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.

We welcome your comments and suggestions. You can 

send us comments through IRS.gov/FormComments. Or you 

can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

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.

Instructions for Form 2290 (Rev. 7-2024) 13
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 $ 91.67 $ 83.33 $ 75.00 $ 66.67 $ 58.33 $ 50.00 $ 41.67 $ 33.33 $ 25.00 $ 16.67 $ 8.33

B 111.83 101.67 91.50 81.33 71.17 61.00 50.83 40.67 30.50 20.33 10.17

C 132.00 120.00 108.00 96.00 84.00 72.00 60.00 48.00 36.00 24.00 12.00

D 152.17 138.33 124.50 110.67 96.83 83.00 69.17 55.33 41.50 27.67 13.83

E 172.33 156.67 141.00 125.33 109.67 94.00 78.33 62.67 47.00 31.33 15.67

F 192.50 175.00 157.50 140.00 122.50 105.00 87.50 70.00 52.50 35.00 17.50

G 212.67 193.33 174.00 154.67 135.33 116.00 96.67 77.33 58.00 38.67 19.33

H 232.83 211.67 190.50 169.33 148.17 127.00 105.83 84.67 63.50 42.33 21.17

I 253.00 230.00 207.00 184.00 161.00 138.00 115.00 92.00 69.00 46.00 23.00

J 273.17 248.33 223.50 198.67 173.83 149.00 124.17 99.33 74.50 49.67 24.83

K 293.33 266.67 240.00 213.33 186.67 160.00 133.33 106.67 80.00 53.33 26.67

L 313.50 285.00 256.50 228.00 199.50 171.00 142.50 114.00 85.50 57.00 28.50

M 333.67 303.33 273.00 242.67 212.33 182.00 151.67 121.33 91.00 60.67 30.33

N 353.83 321.67 289.50 257.33 225.17 193.00 160.83 128.67 96.50 64.33 32.17

O 374.00 340.00 306.00 272.00 238.00 204.00 170.00 136.00 102.00 68.00 34.00

P 394.17 358.33 322.50 286.67 250.83 215.00 179.17 143.33 107.50 71.67 35.83

Q 414.33 376.67 339.00 301.33 263.67 226.00 188.33 150.67 113.00 75.33 37.67

R 434.50 395.00 355.50 316.00 276.50 237.00 197.50 158.00 118.50 79.00 39.50

S 454.67 413.33 372.00 330.67 289.33 248.00 206.67 165.33 124.00 82.67 41.33

T 474.83 431.67 388.50 345.33 302.17 259.00 215.83 172.67 129.50 86.33 43.17

U 495.00 450.00 405.00 360.00 315.00 270.00 225.00 180.00 135.00 90.00 45.00

V 504.17 458.33 412.50 366.67 320.83 275.00 229.17 183.33 137.50 91.67 45.83

Table II Logging Vehicles (enter in column (2)(b))

A $ 68.75 $ 62.49 $ 56.25 $ 50.00 $ 43.74 $ 37.50 $ 31.25 $ 24.99 $ 18.75 $ 12.50 $ 6.24

B 83.87 76.25 68.62 60.99 53.37 45.75 38.12 30.50 22.87 15.24 7.62

C 99.00 90.00 81.00 72.00 63.00 54.00 45.00 36.00 27.00 18.00 9.00

D 114.12 103.74 93.37 83.00 72.62 62.25 51.87 41.49 31.12 20.75 10.37

E 129.24 117.50 105.75 93.99 82.25 70.50 58.74 47.00 35.25 23.49 11.75

F 144.37 131.25 118.12 105.00 91.87 78.75 65.62 52.50 39.37 26.25 13.12

G 159.50 144.99 130.50 116.00 101.49 87.00 72.50 57.99 43.50 29.00 14.49

H 174.62 158.75 142.87 126.99 111.12 95.25 79.37 63.50 47.62 31.74 15.87

I 189.75 172.50 155.25 138.00 120.75 103.50 86.25 69.00 51.75 34.50 17.25

J 204.87 186.24 167.62 149.00 130.37 111.75 93.12 74.49 55.87 37.25 18.62

K 219.99 200.00 180.00 159.99 140.00 120.00 99.99 80.00 60.00 39.99 20.00

L 235.12 213.75 192.37 171.00 149.62 128.25 106.87 85.50 64.12 42.75 21.37

M 250.25 227.49 204.75 182.00 159.24 136.50 113.75 90.99 68.25 45.50 22.74

N 265.37 241.25 217.12 192.99 168.87 144.75 120.62 96.50 72.37 48.24 24.12

O 280.50 255.00 229.50 204.00 178.50 153.00 127.50 102.00 76.50 51.00 25.50

P 295.62 268.74 241.87 215.00 188.12 161.25 134.37 107.49 80.62 53.75 26.87

Q 310.74 282.50 254.25 225.99 197.75 169.50 141.24 113.00 84.75 56.49 28.25

R 325.87 296.25 266.62 237.00 207.37 177.75 148.12 118.50 88.87 59.25 29.62

S 341.00 309.99 279.00 248.00 216.99 186.00 155.00 123.99 93.00 62.00 30.99

T 356.12 323.75 291.37 258.99 226.62 194.25 161.87 129.50 97.12 64.74 32.37

U 371.25 337.50 303.75 270.00 236.25 202.50 168.75 135.00 101.25 67.50 33.75

V 378.12 343.74 309.37 275.00 240.62 206.25 171.87 137.49 103.12 68.75 34.37

14