Heavy Highway Vehicle Use Tax Return

Attention:
Use these Instructions for Form 2290 (Rev. July 2018) for the tax period
beginning on July 1, 2018, and ending on June 30, 2019. Don’t use this
revision if you need to file a return for a tax period that began on or before
June 30, 2018. To obtain a prior revision of Form 2290 and its separate
instructions, visit IRS.gov/Form2290.

THIS PAGE INTENTIONALLY LEFT BLANK.

Instructions for Form 2290

Department of the Treasury
Internal Revenue Service

(Rev. July 2018)

Heavy Highway Vehicle Use Tax Return

Reminders

Section references are to the Internal Revenue Code unless
otherwise noted.
Contents

Purpose of Form . . . . . . . . . . . . . . . . . . . . . . .
Who Must File . . . . . . . . . . . . . . . . . . . . . . . .
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . .
When To File . . . . . . . . . . . . . . . . . . . . . . . . .
How To File . . . . . . . . . . . . . . . . . . . . . . . . . .
Where To File . . . . . . . . . . . . . . . . . . . . . . . . .
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . .
Penalties and Interest . . . . . . . . . . . . . . . . . . .
Getting Started . . . . . . . . . . . . . . . . . . . . . . . .
Employer Identification Number (EIN) . . . . .
Vehicle Identification Number (VIN) . . . . . .
Taxable Gross Weight . . . . . . . . . . . . . . .
Name and Address . . . . . . . . . . . . . . . . . . . . .
Part I. Figuring the Tax . . . . . . . . . . . . . . . . . .
Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . .
How To Pay the Tax . . . . . . . . . . . . . . . . . . . .
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . .
Schedule 1 (Form 2290), Consent to
Disclosure of Tax Information . . . . . . . .
Third Party Designee . . . . . . . . . . . . . . . . . . .
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . .
How To Get Tax Help . . . . . . . . . . . . . . . . . . .
Partial-Period Tax Tables (for vehicles first used
after July of the period) . . . . . . . . . . . . . . .

Page
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

1
2
2
3
4
4
4
4
4
4
4
4
5
5
5
8
8

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.

9
9
9
9
10

. . . . 13

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.

What’s New
Payment through credit or debit card. Beginning in 2018,
Form 2290 filers will be 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. Beginning
in 2018, Form 2290 filers will need to 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.
New filing address for certain returns due beginning in
2019. Beginning in 2019, there will be a new filing address
for returns filed without a payment due or if payment is made
through EFTPS or using a credit or debit card. This new filing
address is for returns due on or after January 1, 2019. See
Where To File, later.
Mar 27, 2018

Disposition of vehicles on or after July 1, 2015. For
dispositions of vehicles on or after July 1, 2015, Treasury
Decision 9698 changed the following.
The information to be submitted for credit or refund claims
for vehicles sold.
The tax computation for privately purchased used
vehicles.
See Information to be submitted under Line 5, and Tax
computation for privately purchased used vehicles and
required claim information for sold used vehicles under
Line 2, later.
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, later.
Expanded 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 Internal Revenue Service (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 and
search “2290 e-file” 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.

Cat. No. 27231L

Figure and pay the tax due on a used taxable vehicle
acquired and used during the period. See Used vehicle, later.

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.

Use Schedule 1 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.

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.

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.

Logging vehicles are taxed at reduced rates. See

TIP Table II, later.

Who Must File

Taxable Vehicles

Highway motor vehicles that have a taxable gross weight of
55,000 pounds or more are taxable.

You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2018, and ending on June 30, 2019, if a
taxable highway motor vehicle (defined below) 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 period and the vehicle has a taxable
gross weight of 55,000 pounds or more. See the examples
under When To File, later.

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.).

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.

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 1-800-829-4933.
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).

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.

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.

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:

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
-2-

Instructions for Form 2290 (Rev. 07-2018)

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
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.

through June 30, 2019. To figure the tax, John would use the
amounts on Form 2290, page 2, column (1).
Example 2. John purchases a new taxable vehicle on
November 3, 2018. The vehicle is required to be registered in
his name. The vehicle is first used on the public highway by
driving it home from the dealership after purchasing it in
November. John must file another Form 2290 reporting the
new vehicle by December 31, 2018, for the period beginning
November 1, 2018, through June 30, 2019. To figure the tax,
John would use Table I, later.
Example 3. All of Trucker A’s vehicles are first used in
the current period in July 2018 by driving them from the
dealership on the public highway to his warehouse after
purchasing them. Trucker A must file one Form 2290 on or
before August 31, 2018. Trucker B first uses vehicles on the
public highway in July and August. Trucker B must report the
vehicles first used in July on the return normally due on
August 31, 2018, and the vehicles first used in August on a
separate return filed by October 1, 2018. Because
September 30, 2018, falls on a Sunday, Trucker B doesn’t
have to file until the next business day, October 1, 2018.

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.

IF, in this period, the
vehicle is first used
during ...
July, 2018

August 31, 2018

201807

August, 2018

October 1, 2018

201808

September, 2018

October 31, 2018

201809

October, 2018

November 30, 2018

201810

November, 2018

December 31, 2018

201811

December, 2018

January 31, 2019

201812

January, 2019

February 28, 2019

201901

February, 2019

April 1, 2019

201902

March, 2019

April 30, 2019

201903

April, 2019

May 31, 2019

201904

May, 2019

July 1, 2019

201905

June, 2019

July 31, 2019

201906

File by this date regardless of when 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.
*

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, 2018, and ends June 30, 2019.
Form 2290 must be filed by the last day of the month
following the month of first use (as shown in the chart below).
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.

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:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031

If you first use multiple vehicles in more than one month,
then a separate Form 2290 must be filed for each month, as
shown in Example 3 below.

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.

The filing rules apply whether you are paying the tax or
reporting suspension of the tax. The following examples
demonstrate these rules.
Example 1. John uses a taxable vehicle on a public
highway by driving it home from the dealership on July 2,
2018, after purchasing it. John must file Form 2290 by
August 31, 2018, for the period beginning July 1, 2018,
Instructions for Form 2290 (Rev. 07-2018)

THEN, file Form 2290 and
make your payment by ...*

and enter
this date on
Form 2290,
line 1**

-3-

How To File
Electronic filing is required for each return reporting
and paying tax on 25 or more vehicles.
CAUTION 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,
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

866-699-4096 (toll free)

Canada or Mexico

859-320-3581 (not toll free)

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.

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

Specific Instructions

If you aren’t filing electronically, mail Form 2290 to:

Form 2290 without payment due
or if payment is made through
EFTPS or by credit/debit card

THEN use this number:

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 1-800-829-4933 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-FileForm-2290 or visit IRS.gov/Trucker.

Form 2290 with full payment

IF you are calling from ...

Getting Started

Internal Revenue Service
P.O. Box 804525
Cincinnati, OH 45280-4525

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.

If due date for return is in
2018, mail to:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031
If due date for return is in
2019, mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

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.

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

Vehicle Identification Number (VIN)

Private Delivery Services

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 private delivery service can tell you how to get written
proof of the mailing date.

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,
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.

You can use certain private delivery services (PDS)
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.

!

CAUTION

Taxable Gross Weight

Private delivery services 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.

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.

Actual unloaded weight of a vehicle is the empty (tare)
weight of the vehicle.
-4-

Instructions for Form 2290 (Rev. 07-2018)

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.

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.

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. 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).

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.

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

Determining Taxable Gross Weight

!

CAUTION

The weight declared for registering a vehicle in a
state may affect the taxable gross weight used to
figure the tax.

Part I. Figuring 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.

Line 1

Enter 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 below.

Line 2

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.

To figure the tax on line 2, complete the Tax Computation 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.

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.

Column (2)—Partial-period tax. For used vehicles
purchased from a private seller during the period, see Used
vehicles next. 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), later, for the partial-period tax table. Enter the tax
in column (2)(a) for the applicable category, use column (2)
(b) for logging vehicles.
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, 2018, but before June 1, 2019, and the buyer’s first
use (such as driving it from the purchase location to the

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
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
taxable 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.

Instructions for Form 2290 (Rev. 07-2018)

-5-

Line 3

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 2018 is entered as “201811”).
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.

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.

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,
2018, but before June 1, 2019, 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.

Figure the additional tax using the following worksheet.
Attach a copy of the worksheet for each vehicle.
1.
2.

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 on column (2) of page 2.

3.
4.

Example. On July 2, 2018, 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 8, 2018, 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 taxable
period, June 30, 2019. The due date of John’s Form 2290
doesn’t change, so he must file by October 31, 2018.

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 . . . .
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 . . . . .
On the Partial-Period Tax Tables, later, find the tax
under that month for the previous category reported.
Enter the amount here . . . . . . . . . . . . . . . . . .
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
CAUTION Form 2290, page 2, for the new category instead of
the partial-period tax tables.

!

Line 5

Complete line 5 only if you are claiming a credit for tax paid
on a vehicle that was either:
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).

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 “201810” on line 1 and $412.50 on column
(2)(a) in the category V line.
Logging vehicles. For logging vehicles, see Table II,
later, for the partial-period tax table. Enter the tax in column
(2)(b) for the applicable category.

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 below.

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.

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 the
following.
1. The VIN;
2. The taxable gross weight category;

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.
-6-

Instructions for Form 2290 (Rev. 07-2018)

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.

!

You must also:
List the vehicles on which the tax is suspended on
Schedule 1. See Schedule 1 (Form 2290), later; and
You must also 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.

Your claim for credit may be disallowed if you don’t
provide all of the required information.

Line 8

If any of the vehicles listed as suspended in the prior period
exceeded the mileage use limit, check the box on line 8a and
list the vehicle identification numbers for those vehicles on
line 8b. Attach a separate sheet if needed.

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
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 . . . . . . . . . . . . . . . . . . . . .

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:
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.

$

$
$

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
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,
2018, through June 30, 2019, 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, 2019.

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 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.

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 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.

!

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.

Line 7

Complete line 7 to suspend the tax on vehicles expected to
be used less than the mileage use limit during a period.

Instructions for Form 2290 (Rev. 07-2018)

-7-

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 in any way to the
conduct of a farm. Activities that qualify include 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.

Check or money order. If you use this method, you must
also complete the payment voucher. See Payment voucher
below.
Don’t send cash. Make your check or money order
payable to “United States Treasury.” Write your name,
address, EIN, “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.
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.

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.

Note. If you want a copy of a prior-period Schedule 1
returned, you must send a written request to:

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.

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031
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.

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 1-800-555-4477 (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.
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.

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 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).

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.

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.
-8-

Instructions for Form 2290 (Rev. 07-2018)

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.

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:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

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 taxable 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 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.

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 also must
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.

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.

Recordkeeping

Schedule 1 (Form 2290), Consent to Disclosure
of Tax Information

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.

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.

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.

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.
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
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.
Instructions for Form 2290 (Rev. 07-2018)

-9-

How To Get Tax Help

Using direct deposit. The fastest way to receive a tax
refund is to combine direct deposit and IRS e-file. Direct
deposit securely and electronically transfers your refund
directly into your financial account. Eight in 10 taxpayers use
direct deposit to receive their refund. IRS issues more than
90% of refunds in less than 21 days.

If you have questions about a tax issue, need help preparing
your tax return, or want to download free publications, forms,
or instructions, go to IRS.gov and find resources that can
help you right away. 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.

Delayed refund for returns claiming certain credits. Due
to changes in the law, the IRS can’t issue refunds before
mid-February 2018, for returns that properly claimed the
earned income credit (EIC) or the additional child tax credit
(ACTC). This applies to the entire refund, not just the portion
associated with these credits.

Preparing and filing your tax return. Find free options to
prepare and file your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program
offers free tax help to people who generally make $54,000 or
less, persons with disabilities, and limited-English-speaking
taxpayers who need help preparing their own tax returns.
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.
You can go to IRS.gov to see your options for preparing
and filing your return which include the following.
Free File. Go to IRS.gov/FreeFile. See if you qualify to use
brand-name software to prepare and e-file your federal tax
return for free.
VITA. Go to IRS.gov/VITA, download the free IRS2Go
app, or call 1-800-906-9887 to find the nearest VITA location
for free tax preparation.
TCE. Go to IRS.gov/TCE, download the free IRS2Go app,
or call 1-888-227-7669 to find the nearest TCE location for
free tax preparation.

Getting a transcript or copy 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 copy of your transcript. If you
prefer, you can:
Order your transcript by calling 1-800-908-9946.
Mail Form 4506-T or Form 4506T-EZ (both available on
IRS.gov).
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
The Earned Income Tax Credit Assistant (IRS.gov/EIC)
determines if you’re eligible for the EIC.
The Online EIN Application (IRS.gov/EIN) helps you get an
employer identification number.
The IRS Withholding Calculator (IRS.gov/W4App)
estimates the amount you should have withheld from your
paycheck for federal income tax purposes.
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), choose not to claim state and
local income taxes, and you didn’t save your receipts
showing the sales tax you paid.

Getting answers to your tax questions. On
IRS.gov, get answers to your tax questions anytime,
anywhere.
Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a
variety of tools that will help you get answers to some of the
most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool
that will ask you questions on a number of tax law topics and
provide answers. You can print the entire interview and the
final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income
Tax for Individuals, which features details on tax-saving
opportunities, 2017 tax changes, and thousands of
interactive links to help you find answers to your questions.
View it online in HTML, as a PDF, or download it to your
mobile device as an eBook.
You may also be able to access tax law information in your
electronic filing software.

Resolving tax-related identity theft issues.
The IRS doesn’t initiate contact with taxpayers by email or
telephone to request personal or financial information. This
includes any type of electronic communication, such as text
messages and social media channels.
Go to IRS.gov/IDProtection for information and videos.
If your SSN has been lost or stolen or you suspect you’re a
victim of tax-related identity theft, visit IRS.gov/ID to learn
what steps you should take.
Checking on the status of your refund.
Go to IRS.gov/Refunds.
Due to changes in the law, the IRS can’t issue refunds
before mid-February 2018, for returns that properly claimed
the EIC or the ACTC. This applies to the entire refund, not
just the portion associated with these credits.
Download the official IRS2Go app to your mobile device to
check your refund status.
Call the automated refund hotline at 1-800-829-1954.

Getting tax forms and publications. Go to IRS.gov/Forms
to view, download, or print all of the forms and publications
you may need. You can also download and view popular tax
publications and instructions (including the 1040 instructions)
on mobile devices as an eBook at no charge. Or, you can go
to IRS.gov/OrderForms to place an order and have forms
mailed to you within 10 business days.

Making a tax payment. The IRS uses the latest encryption
technology to ensure your electronic payments are safe and
secure. You can make electronic payments online, by phone,
and from a mobile device using the IRS2Go app. Paying
electronically is quick, easy, and faster than mailing in a
check or money order. 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: Choose an approved payment
processor to pay online, by phone, and by mobile device.

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, pay online or set up an online
payment agreement.
Access your tax records online.
Review the past 18 months of your payment history.
Go to IRS.gov/SecureAccess to review the required
identity authentication process.

-10-

Instructions for Form 2290 (Rev. 07-2018)

Electronic Funds Withdrawal: Offered only when filing
your federal taxes using tax 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.

What Can the Taxpayer Advocate Service Do for
You?
We can help you resolve problems that you can’t resolve with
the IRS. And our service is free. If you qualify for our
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.

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 (IRS.gov/OIC)
to see if you can settle your tax debt for less than the full
amount you owe.

How Can You Reach Us?
We have 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 us at 1-877-777-4778.

Checking the status of an amended return. Go to
IRS.gov/WMAR to track the status of Form 1040X amended
returns. Please note that it can take up to 3 weeks from the
date you mailed your amended return for it to show up in our
system and processing it can take up to 16 weeks.

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. Our Tax Toolkit at
TaxpayerAdvocate.IRS.gov can help you understand what
these rights mean to you and how they apply. These are
your rights. Know them. Use them.

Understanding an IRS notice or letter. Go to IRS.gov/
Notices to find additional information about responding to an
IRS notice or letter.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS Tax Assistance Center (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, 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.”

How Else Does the Taxpayer Advocate Service
Help Taxpayers?
TAS works to resolve large-scale problems that affect many
taxpayers. If you know of one of these broad issues, please
report it to us at IRS.gov/SAMS.

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (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, clinics 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. To find a clinic near you, visit
TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Publication
4134, Low Income Taxpayer Clinic List.

Watching IRS videos. The IRS Video portal
(IRSvideos.gov) contains video and audio presentations for
individuals, small businesses, and tax professionals.
Getting tax information in other languages. For
taxpayers whose native language isn’t English, we have the
following resources available. Taxpayers can find information
on IRS.gov in the following languages.
Spanish (IRS.gov/Spanish).
Chinese (IRS.gov/Chinese).
Vietnamese (IRS.gov/Vietnamese).
Korean (IRS.gov/Korean).
Russian (IRS.gov/Russian).
The IRS TACs provide over-the-phone interpreter service
in over 170 languages, and the service is available free to
taxpayers.

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 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.

The Taxpayer Advocate Service Is Here To Help
You
What is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent
organization within the IRS that helps taxpayers and protects
taxpayer rights. Our job is to ensure that every taxpayer is
treated fairly and that you know and understand your rights
under the Taxpayer Bill of Rights.

Instructions for Form 2290 (Rev. 07-2018)

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
-11-

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 from IRS.gov/FormComments. You can
also 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 products.

-12-

Instructions for Form 2290 (Rev. 07-2018)

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
CATEGORY
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
Table II
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V

Vehicles Except Logging (enter in column (2)(a))
AUG (11)

SEP (10)

OCT (9)

NOV (8)

DEC (7)

JAN (6)

FEB (5)

MAR (4)

APR (3)

MAY (2)

JUNE (1)

$ 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
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

$ 66.67
81.33
96.00
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

$ 58.33
71.17
84.00
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

$ 50.00
61.00
72.00
83.00
94.00
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

$ 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
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

$ 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

$ 43.74
53.37
63.00
72.62
82.25
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

$ 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
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

$ 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
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

Logging Vehicles (enter in column (2)(b))
$ 68.75
83.87
99.00
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

$ 62.49
76.25
90.00
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

$ 56.25
68.62
81.00
93.37
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

$ 50.00
60.99
72.00
83.00
93.99
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

-13-