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Note: The form, instructions, or publication you are looking 
                    for begins after this coversheet.

                    Please review the information below.

This July 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.

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                                                                                                             Department of the Treasury
                                                                                                             Internal Revenue Service
Instructions for Form 2290

(Rev. July 2024)
Heavy Highway Vehicle Use Tax Return

Section references are to the Internal Revenue Code unless                    Schedule 1.   You should complete and file both copies of 
otherwise noted.                                                              Schedule 1. The second copy will be stamped and returned 
Contents                                                                Page  to you for use as proof of payment.
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1  Electronic filing. Electronic filing is required for each return 
Who Must File   . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2  reporting and paying tax on 25 or more vehicles that you file 
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2  during the tax period. Tax-suspended vehicles (designated 
                                                                              by category W) aren’t included in the electronic filing 
When To File  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3
                                                                              requirement for 25 or more vehicles since you aren’t paying 
How To File  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4  tax on them. However, you are encouraged to file 
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4  electronically regardless of the number of vehicles being 
Form 2290 Call Site     . . . . . . . . . . . . . . . . . . . . . . . . .  4  reported. File Form 2290 electronically through a provider 
Penalties and Interest    . . . . . . . . . . . . . . . . . . . . . . . .  4  participating in the IRS e-file program for excise taxes. Once 
                                                                              your return is accepted by the IRS, your stamped Schedule 1 
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4  can be available within minutes. For more information on 
   Employer Identification Number (EIN) . . . . . . . . . .                4  e-file, visit IRS.gov/e-File-Providers/e-File-Form-2290 or visit 
   Vehicle Identification Number (VIN)              . . . . . . . . . . .  4  IRS.gov/Trucker.
   Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . .          4
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . .       5  General Instructions
Part I. Figuring the Tax  . . . . . . . . . . . . . . . . . . . . . . . .  5
   Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5  Purpose of Form
How To Pay the Tax    . . . . . . . . . . . . . . . . . . . . . . . . . .  8  Use Form 2290 for the following actions.
Schedule 1 (Form 2290)        . . . . . . . . . . . . . . . . . . . . . .  9    Figure and pay the tax due on highway motor vehicles 
                                                                              •
   Schedule 1 (Form 2290), Consent to                                         used during the period with a taxable gross weight of 55,000 
   Disclosure of Tax Information . . . . . . . . . . . . . .               9  pounds or more.
Third Party Designee      . . . . . . . . . . . . . . . . . . . . . . . .  9  • Figure and pay the tax due on a vehicle for which you 
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10 completed the suspension statement on another Form 2290 
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . .      10 if that vehicle later exceeded the mileage use limit during the 
                                                                              period. See Suspended vehicles exceeding the mileage use 
How To Get Tax Help       . . . . . . . . . . . . . . . . . . . . . . .    10 limit, later.
Partial-Period Tax Tables (for vehicles first used                            • Figure and pay the tax due if, during the period, the taxable 
   after July of the period)      . . . . . . . . . . . . . . . . . . .    14 gross weight of a vehicle increases and the vehicle falls into a 
                                                                              new category. See Line 3, later.
Future Developments                                                           • Claim suspension from the tax when a vehicle is expected 
                                                                              to be used 5,000 miles or less (7,500 miles or less for 
For the latest information about developments related to                      agricultural vehicles) during the period.
Form 2290 and its instructions, such as legislation enacted                   • Claim a credit for tax paid on vehicles that were destroyed, 
after they were published, go to IRS.gov/Form2290.                            stolen, sold, or used 5,000 miles or less (7,500 miles or less 
                                                                              for agricultural vehicles).
Reminders                                                                     • Report acquisition of a used taxable vehicle for which the 
                                                                              tax has been suspended.
Payment through credit or debit card.               Form 2290 filers          • Figure and pay the tax due on a used taxable vehicle 
are able to pay their Form 2290 tax liability with either a credit            acquired and used during the period. See Used vehicle, later.
or debit card. See Credit or debit card under How To Pay the 
Tax, later, for more information.                                               Use Schedule 1 (Form 2290) for the following actions.
Schedule 1 (Form 2290)—Month of first use.                    Form 2290       • To report all vehicles for which you are reporting tax 
filers must enter the month of first use in Schedule 1 to                     (including an increase in taxable gross weight) and those that 
indicate when the vehicles included in Schedule 1 were first                  you are reporting suspension of the tax by category and 
used during the tax period. See Month of first use under                      vehicle identification number (VIN).
Schedule 1 (Form 2290), later, for more information.                          • As proof of payment to register your vehicle(s) (unless 
U.S. Customs and Border Protection.                 U.S. Customs and          specifically exempted) in any state. Use the copy of Schedule 
Border Protection requires proof of payment for entering a                    1 stamped and returned to you by the IRS for this purpose.
Canadian or Mexican vehicle into the United States. See 
Proof of payment for state registration and entry into the                      Use Form 2290-V, Payment Voucher, to accompany your 
United States under Schedule 1 (Form 2290), later.                            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

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Logging vehicles are taxed at reduced rates. See
Who Must File
TIP Table II, later.
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 Taxable Vehicles
required to be registered, in your name under state, District of
Highway motor vehicles that have a taxable gross weight of
Columbia, Canadian, or Mexican law at the time of its first
55,000 pounds or more are taxable.
use during the tax period and the vehicle has a taxable gross
weight of 55,000 pounds or more. See the examples under A highway motor vehicle includes any self-propelled
When To File, later. vehicle designed to carry a load over public highways,
You may be an individual, limited liability company (LLC), whether or not also designed to perform other functions.
corporation, partnership, or any other type of organization Examples of vehicles that are designed to carry a load over
(including nonprofit, charitable, educational, etc.). public highways include trucks, truck tractors, and buses.
Generally, vans, pickup trucks, panel trucks, and similar
Disregarded entities and qualified subchapter S subsid- trucks aren’t subject to this tax because they have a taxable
iaries. Qualified subchapter S subsidiaries (QSubs) and gross weight less than 55,000 pounds.
eligible single-owner disregarded entities are treated as
separate entities for most excise tax and reporting purposes. A vehicle consists of a chassis, or a chassis and body, but
QSubs and eligible single-owner disregarded entities must doesn’t include the load. It doesn’t matter if the vehicle is
pay and report excise taxes; register for excise tax activities; designed to perform a highway transportation function for
and claim any refunds, credits, and payments under the only a particular type of load, such as passengers,
entity’s employer identification number (EIN). These actions furnishings, and personal effects (as in a house, office, or
can’t take place under the owner’s taxpayer identification utility trailer), or a special kind of cargo, goods, supplies, or
number (TIN). Some QSubs and disregarded entities may materials. It doesn’t matter if machinery or equipment is
already have an EIN. However, if you are unsure, please call specially designed (and permanently mounted) to perform
the IRS Business and Specialty Tax line at 800-829-4933. For some off-highway task unrelated to highway transportation
more information on applying for an EIN, see Employer except to the extent discussed later under Vehicles not
Identification Number (EIN), later. considered highway motor vehicles.
Generally, QSubs and eligible single-owner disregarded Use means the use of a vehicle with power from its own
entities will continue to be treated as disregarded entities for motor on any public highway in the United States.
other federal tax purposes (other than employment taxes).
For more information, see Regulations section 301.7701-2(c) A public highway is any road in the United States that
(2)(v). isn’t a private roadway. This includes federal, state, county,
and city roads.
Dual registration. If a taxable vehicle is registered in the
Example. You purchased your heavy truck from the
name of both the owner and another person, the owner is
dealer and drove it over the public highways to your home.
liable for the tax. This rule also applies to dual registration of
The drive home was your first taxable use of the vehicle.
a leased vehicle.
Exemptions. The use of certain highway motor vehicles is
Dealers. Any vehicle operated under a dealer’s tag, license,
exempt from the tax (and thus not required to be reported on
or permit is considered registered in the name of the dealer.
a Form 2290) if certain requirements are met. The use of a
Used vehicle. See Used vehicles and Tax computation for highway motor vehicle isn’t subject to the tax if it is used and
privately purchased used vehicles and required claim actually operated by:
information for sold used vehicles, later. • The federal government;
Logging vehicles. A vehicle qualifies as a logging vehicle if: • The District of Columbia;
• A state or local government;
1. It is used exclusively for the transportation of products • The American National Red Cross;
harvested from the forested site, or it exclusively transports • A nonprofit volunteer fire department, ambulance
the products harvested from the forested site to and from association, or rescue squad;
locations on a forested site (public highways may be used • An Indian tribal government but only if the vehicle’s use
between the forested site locations); and involves the exercise of an essential tribal government
2. It is registered (under the laws of the state or states in function; or
which the vehicle is required to be registered) as a highway • A mass transportation authority if it is created under a
motor vehicle used exclusively in the transportation of statute that gives it certain powers normally exercised by the
harvested forest products. A vehicle will be considered to be state.
registered under the laws of a state as a highway motor Also exempt from tax (and thus not required to be reported
vehicle used exclusively in the transportation of harvested on a Form 2290) is the use of:
forest products if the vehicle is so registered under a state • Qualified blood collector vehicles (see below) used by
statute or legally valid regulations. In addition, no special tag qualified blood collector organizations; and
or license plate identifying a vehicle as being used in the • Mobile machinery that meets the specifications for a
transportation of harvested forest products is required. chassis as described under Specially designed mobile
Products harvested from the forested site may include machinery for nontransportation functions, later.
timber that has been processed for commercial use by Qualified blood collector vehicle. A qualified blood
sawing into lumber, chipping, or other milling operations if the collector vehicle is a vehicle at least 80% of the use of which
processing occurs before transportation from the forested during the prior tax period was by a qualified blood collector
site. organization for the collection, storage, or transportation of
blood. A vehicle first placed in service in a tax period will be

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

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treated as a qualified blood collector vehicle for the tax period the public highway by driving it home from the dealership 
if the qualified blood collector organization certifies that the  after purchasing it in November. Trucker A must file another 
organization reasonably expects at least 80% of the use of        Form 2290 reporting the new vehicle by December 31, 2024, 
the vehicle by the organization during the tax period will be in  for the period beginning November 1, 2024, through June 30, 
the collection, storage, or transportation of blood.              2025. To figure the tax, Trucker A would use Table I.
Vehicles not considered highway motor vehicles.                     Example 3.   Trucker A first uses vehicles on the public 
Generally, the following kinds of vehicles aren’t considered      highway in July and August. The vehicles are required to be 
highway vehicles.                                                 registered in Trucker A’s name. Trucker A must report the 
1.   Specially designed mobile machinery for                      vehicles first used in July by September 3, 2024, and the 
nontransportation functions. A self-propelled vehicle isn’t       vehicles first used in August on a separate return filed by 
a highway vehicle if all the following apply.                     September 30, 2024. Because August 31, 2024, falls on a 
                                                                  Saturday, Trucker A doesn't have to file until the next 
a. The chassis has permanently mounted to it machinery            business day, September 3, 2024.
or equipment used to perform certain operations 
(construction, manufacturing, drilling, mining, timbering, 
                                                                                                                         and enter 
processing, farming, or similar operations) if the operation of     IF, in this period, the                              this date on 
the machinery or equipment is unrelated to transportation on        vehicle is first used       THEN, file Form 2290 and  Form 2290, 
or off the public highways.                                               during...             make your payment by...*                line 1**
b. The chassis has been specially designed to serve only 
as a mobile carriage and mount (and power source, if              July 2024                     September 3, 2024                       202407
applicable) for the machinery or equipment, whether or not        August 2024                   September 30, 2024                      202408
the machinery or equipment is in operation.                       September 2024                October 31, 2024                        202409
c. The chassis couldn’t, because of its special design            October 2024                  December 2, 2024                        202410
and without substantial structural modification, be used as 
part of a vehicle designed to carry any other load.               November 2024                 December 31, 2024                       202411
2.   Vehicles specially designed for off-highway                  December 2024                 January 31, 2025                        202412
transportation. A vehicle isn’t treated as a highway vehicle if   January 2025                  February 28, 2025                       202501
the vehicle is specially designed for the primary function of     February 2025                 March 31, 2025                          202502
transporting a particular type of load other than over the 
public highway and because of this special design, the            March 2025                    April 30, 2025                          202503
vehicle’s capability to transport a load over a public highway    April 2025                    June 2, 2025                            202504
is substantially limited or impaired.                             May 2025                      June 30, 2025                           202505
To make this determination, you can take into account the 
                                                                  June 2025                     July 31, 2025                           202506
vehicle’s size; whether the vehicle is subject to licensing, 
safety, or other requirements; and whether the vehicle can        * File by this date regardless of when the state registration for the vehicle is due. If 
transport a load at a sustained speed of at least 25 miles per    any due date falls on a Saturday, Sunday, or legal holiday, file by the next business 
hour. It doesn’t matter that the vehicle can carry heavier loads  day.
                                                                  ** This date may not apply for privately purchased used vehicles. See Tax 
off highway than it is allowed to carry over the highway.         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              The filing deadline isn’t tied to the vehicle registration 
current period begins July 1, 2024, and ends June 30, 2025.         !     date. Regardless of the vehicle’s registration renewal 
Form 2290 must be filed by the last day of the month              CAUTION date, you must file Form 2290 by the last day of the 
following the month of first use (as shown in the chart, later).  month following the month in which you first use the vehicle 
Note. If any due date falls on a Saturday, Sunday, or legal       on a public highway during the tax period.
holiday, file by the next business day.
If you first use multiple vehicles in more than 1 month, then     Extension of time to file.    Before the due date of the return, 
a separate Form 2290 must be filed for each month, as             you may request an extension of time to file your return by 
shown in Example 3, later.                                        writing to:
The filing rules apply whether you are paying the tax or              Internal Revenue Service
reporting suspension of the tax. The following examples               7940 Kentucky Drive
demonstrate these rules.                                              Florence, KY 41042-2915

Example 1. Trucker A uses a taxable vehicle on a public             In your letter, you must fully explain the cause of the delay. 
highway by driving it home from the dealership on July 2,         Except for taxpayers abroad, the extension may be for no 
2024, after purchasing it. The vehicle is required to be          more than 6 months. An extension of time to file doesn’t 
registered in Trucker A’s name. Trucker A must file Form 2290     extend the time to pay the tax. If you want an extension of 
by August 31, 2024, for the period beginning July 1, 2024,        time to pay, you must request that separately.
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 

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

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How To File Form 2290 Call Site
Electronic filing is required for each return reporting You can get immediate help with your Form 2290 questions
by calling the Form 2290 call site. The hours of operation are
! and paying tax on 25 or more vehicles. Monday–Friday, 8:00 a.m. to 6:00 p.m., Eastern time.
CAUTION Tax-suspended vehicles (designated by category W)
aren’t included in the electronic filing requirement for 25 or
more vehicles because you aren’t paying tax on them. IF you are calling from... THEN use...
However, all taxpayers are encouraged to file electronically. the United States 866-699-4096 (toll free).
Electronic filing generally allows for quicker processing of
your return. A stamped Schedule 1 can be available within Canada or Mexico 859-320-3581 (not toll free).
minutes after filing and acceptance by the IRS.

Electronically. File Form 2290 electronically through any The assistor will have access to your Form 2290 account
electronic return originator (ERO), transmitter, and/or information. Spanish-speaking assistors are available. Have
intermediate service provider (ISP) participating in the IRS your Form 2290 and information about your filing available
e-file program for excise taxes. For more information on e-file, when you call. For help with other returns filed, taxes paid,
visit the IRS website at IRS.gov/e-File-Providers/e-File- etc., visit IRS.gov/Help/Tax-Law-Questions for individual
Form-2290 or visit IRS.gov/Trucker. returns or call 800-829-4933 for business returns.
Paper. Mail Form 2290 to the address shown under Where
To File next. If you didn’t pay the tax using the Electronic Penalties and Interest
Federal Tax Payment System (EFTPS) or using a credit or If you receive a penalty for filing your return late or paying
debit card, mail Form 2290-V and your check or money order your tax late and believe you have reasonable cause for
with Form 2290. For more information on payments, see How doing so, send a letter to the IRS explaining why you believe
To Pay the Tax, later. you have reasonable cause for filing late or paying late.
Alternatively, you may visit IRS.gov/PenaltyRelief for more
Where To File information on how to request penalty relief, or call the
If you are filing a paper return, mail Form 2290 to: number on the notice you received from the IRS informing
you of the penalty and/or interest assessed. Don’t attach an
Form 2290 with full payment and Internal Revenue Service explanation when you file your return.
that payment is not drawn from an P.O. Box 932500
international financial institution Louisville, KY 40293-2500
Specific Instructions
Form 2290 without payment due Department of the Treasury
or if payment is made through Internal Revenue Service Getting Started
EFTPS or by credit/debit card Ogden, UT 84201-0031 To complete Form 2290, have the following information
available.
Form 2290 with a check or Internal Revenue Service 1. Your employer identification number (EIN). You must
money order drawn from an International Accounts have an EIN to file Form 2290. You can’t use your social
international financial institution 1973 Rulon White Blvd. security number.
Ogden, UT 84201-0038
2. The vehicle identification number (VIN) of each
vehicle.
See When To File, earlier, to determine the due date of your 3. The taxable gross weight of each vehicle to determine
return. its category.
If you are using or sending a payment that is drawn
Employer Identification Number (EIN)
CAUTION International payments, later.
! from an international financial institution, see 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
Private Delivery Services by calling 267-941-1099 (not a toll-free call). You may also
You can use certain private delivery services (PDSs) apply for an EIN by faxing or mailing Form SS-4, Application
designated by the IRS to meet the “timely mailing as timely for Employer Identification Number, to the IRS.
filing/paying” rule for tax returns and payments. Go to
IRS.gov/PDS for the current list of designated services. If you Vehicle Identification Number (VIN)
are using a PDS, use the address for the Ogden Processing The VIN of your vehicle can be obtained from the registration,
Center found at IRS.gov/PDSstreetAddresses. title, or actual vehicle. Generally, the VIN is 17 characters
The PDS can tell you how to get written proof of the made up of numbers and letters. Be sure to use the VIN for
mailing date. the vehicle and not from the trailer.

PDSs can’t deliver items to P.O. boxes. You must use Taxable Gross Weight
! the U.S. Postal Service to mail any item to an IRS The taxable gross weight of a vehicle (other than a bus) is the
CAUTION P.O. box address.
total of:
1. The actual unloaded weight of the vehicle fully
equipped for service,

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

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2. The actual unloaded weight of any trailers or 3. At more than the weight at which it is registered in the
semitrailers fully equipped for service customarily used in state.
combination with the vehicle, and
However, special temporary travel permits don’t include
3. The weight of the maximum load customarily carried permits that are issued for your vehicle if the total amount of
on the vehicle and on any trailers or semitrailers customarily time covered by those permits is more than 60 days or (if
used in combination with the vehicle. issued on a monthly basis) more than 2 months during a tax
Actual unloaded weight of a vehicle is the empty (tare) year.
weight of the vehicle fully equipped for service.
Name and Address
A trailer or semitrailer is treated as customarily used in Enter your name and address. Include the suite, room, or
connection with a vehicle if the vehicle is equipped to tow the other unit number after the street address. If your address
trailer or semitrailer. has changed, check the Address Change box on Form 2290.
Fully equipped for service includes the body (whether P.O. box. If the post office doesn’t deliver mail to the street
or not designed for transporting cargo, such as a concrete address and you have a P.O. box, show the box number
mixer); all accessories; all equipment attached to or carried instead of the street address.
on the vehicle for use in its operation or maintenance; and a
full supply of fuel, oil, and water. For buses, this includes Canadian or Mexican address. Follow the country’s
equipment for the accommodation of passengers or others practice for entering the postal code. Don’t abbreviate the
(such as air conditioning equipment and sanitation facilities, country name.
etc.). The term doesn’t include the driver; any equipment (not Final return. If you no longer have vehicles to report, file a
including the body) mounted on, or attached to, the vehicle, final return. Check the Final Return box on Form 2290, sign
for use in handling, protecting, or preserving cargo; or any the return, and mail it to the IRS.
special equipment (such as an air compressor, crane, or
Amended return. Check the Amended Return box only if
specialized oilfield equipment).
reporting (a) additional tax from an increase in taxable gross
vehicle weight, or (b) suspended vehicles exceeding the
Buses mileage use limit. Don’t check the box for any other reason.
For more information, see Line 3 or Suspended vehicles
The taxable gross weight of a bus is its actual unloaded exceeding the mileage use limit, later.
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
Determining Taxable Gross Weight 2290). List the corrected VIN or VINs on Schedule 1. Be sure
to use the Form 2290 for the tax period you are correcting.
The weight declared for registering a vehicle in a Attach a statement with an explanation for the VIN
! state may affect the taxable gross weight used to correction. Don’t check this box for any other reason.
CAUTION figure the tax.
Part I. Figuring the Tax
State registration by specific gross weight. If the vehicle
is registered in any state that requires a declaration of gross Line 1
weight in a specific amount, including proportional or Enter the date for the month of first use during the tax period.
prorated registration or payment of any other fees or taxes, See the chart under When To File, earlier, for the
then the vehicle’s taxable gross weight must be no less than corresponding date and format.
the highest gross weight declared for the vehicle in any state.
If the vehicle is a tractor-trailer or truck-trailer combination, For used vehicles purchased from a private seller during
the taxable gross weight must be no less than the highest the period, see Used vehicles, later.
combined gross weight declared.
Line 2
State registration by gross weight category. If the
To figure the tax on line 2, complete the Tax Computation
vehicle is registered in any state that requires vehicles to be
table on Form 2290, page 2. Don’t use line 2 to report
registered on the basis of gross weight, and the vehicle isn’t
additional tax from an increase in taxable gross weight.
registered in any state that requires a declaration of specific
Instead, report the additional tax on line 3.
gross weight, then the vehicle’s taxable gross weight must fall
within the highest gross weight category for which the vehicle Column (1)—Annual tax. Use the tax amounts listed in
is registered in that state. column (1)(a) for a vehicle used during July.
State registration by actual unloaded weight. If the Logging vehicles. Use the tax amounts listed in column
vehicle is registered only in a state or states that base (1)(b) for logging vehicles used in July. For more information
registration on actual unloaded weight, then the taxable gross on these vehicles, see Logging vehicles under Who Must
weight is the total of the three items listed under Taxable File, earlier.
Gross Weight, earlier. Column (2)—Partial-period tax. For used vehicles
Special permits. In determining a vehicle’s taxable gross purchased from a private seller during the period, see Used
weight, don’t consider weights declared to obtain special vehicles, later. For all other vehicles, if the vehicle is first used
temporary travel permits. These are permits that allow a after July, the tax is based on the number of months
vehicle to operate: remaining in the period. See Table I Table II ( for logging
vehicles) for the partial-period tax table. Enter the tax in
1. In a state in which it isn’t registered, column (2)(a) for the applicable category; use column (2)(b)
2. At more than a state’s maximum weight limit, or for logging vehicles.

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

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Used vehicles. If you acquire and register or are required Full tax period tax: $550
to register a used taxable vehicle in your name during the tax
period, you must keep as part of your records proof showing Numerator: 9 (number of months from October through
whether there was a use of the vehicle or a suspension of the June)
tax during the period before the vehicle was registered in your Denominator: 12 (full 12-month tax period, July through
name. The evidence may be a written statement signed and June)
dated by the person (or dealer) from whom you purchased Prorated tax: 9/12 of $550 = $412.50
the vehicle. John should enter “202410” on line 1 and $412.50 in
Tax computation for privately purchased used column (2)(a) on the category V line.
vehicles and required claim information for sold used
vehicles.
1. For vehicles purchased from a seller who has paid the Logging vehicles. For logging vehicles, see Table II for
tax for the current period: If a vehicle is purchased on or after the partial-period tax table. Enter the tax in column (2)(b) for
July 1, 2024, but before June 1, 2025, and the buyer’s first the applicable category.
use (such as driving it from the purchase location to the
buyer’s home or business location) is in the month of sale, Column (3)—Number of vehicles. Enter the number of
the buyer’s total tax for the tax period doesn’t include the tax vehicles for categories A–V in the applicable column. Add the
for the month of sale. number of vehicles in columns (3)(a) and (3)(b), categories
Note. The due date of Form 2290 doesn’t change. The A–V, and enter the combined number on the total line in
buyer should enter the month after the sale on Form 2290, column (3). For category W, enter the number of suspended
line 1 (Example: November 2024 is entered as “202411”). vehicles in the applicable column.
2. If a vehicle is sold, the name and address of the Column (4)—Amount of tax. Multiply the applicable tax
purchaser (along with previously required information) must amount times the number of vehicles. Add all amounts in a
be included with the seller’s claim for a credit or refund of tax category and enter the result in column (4). Then, add the tax
paid for the remaining months of the current period. amounts in column (4) for categories A–V, and enter the total
tax amount.
For vehicle purchases from a seller who has paid the
tax for the current period: Buyer’s tax computation for a Line 3
used vehicle privately purchased on or after July 1, Complete line 3 only if the taxable gross weight of a vehicle
2024, but before June 1, 2025, when the buyer’s first increases during the period and the vehicle falls in a new
use is in the month of sale. The tax on the buyer’s use of a category. For instance, an increase in maximum load
vehicle after the purchase is prorated by multiplying a full tax customarily carried may change the taxable gross weight.
period’s tax by a fraction.
1. The numerator is the number of months in the period Report the additional tax for the remainder of the period on
from the first day of the month after the month of sale through Form 2290, line 3. Don’t report any tax on line 2 unless other
the end of the tax period. taxable vehicles are being reported in addition to the
vehicle(s) with the increased taxable gross weight. Check the
2. The denominator is the number of months in the entire Amended Return box and to the right of “Amended Return”
tax period. write the month the taxable gross weight increased. File Form
2290 and Schedule 1 by the last day of the month following
The buyer MUST also do the following. the month in which the taxable gross weight increased.
• Determine that the seller has paid the tax for the current period. A Figure the additional tax using the following worksheet.
copy of the seller’s stamped Schedule 1 is one way to make this
determination. Attach a copy of the worksheet for each vehicle.
• Enter the month after the sale on line 1.
• Enter the prorated tax in column (2) of page 2. 1. Enter the month the taxable gross weight increased.
Enter the month here and in the space next to the
Amended Return box on Form 2290, page 1 . . . .
Example. On July 2, 2024, Linda paid the full tax period 2. From Form 2290, page 2, determine the new taxable
gross weight category. Next, go to the Partial-Period
tax of $550 for the use of her 80,000-pound taxable gross Tax Tables, later. Find the month entered on line 1
weight vehicle. John purchased the used truck from Linda on above. Read down the column to the new category;
September 9, 2024, and drove it on the public highway from this is the new tax. Enter the amount here . . . . . . $
Linda’s home to his own home the next day. Linda, the seller, 3. On the Partial-Period Tax Tables, later, find the tax
can claim a credit or refund of the tax she paid for the 9 under that month for the previous category reported.
months after the sale. Because of that, and that John’s first Enter the amount here. . . . . . . . . . . . . . . . . . $
taxable use was to drive the truck to his home in the month of 4. Additional tax. Subtract line 3 from line 2. Enter the
sale (September), his prorated tax is figured from the first day additional tax here and on Form 2290, line 3 . . . . $
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. 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.

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

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Line 5 claimed on the next Form 2290 filed or a refund of tax paid
Complete line 5 only if you are claiming a credit for tax paid can be claimed on Form 8849.
on a vehicle that was: For a vehicle that was used 5,000 miles or less (7,500
• Sold before June 1 and not used during the remainder of miles or less for agricultural vehicles) during the period, a
the period, credit for tax paid can be claimed on the first Form 2290 filed
• Destroyed (so damaged by accident or other casualty it for the next period. Likewise, a refund for tax paid can’t be
isn’t economical to rebuild it) or stolen before June 1 and not claimed on Form 8849 until the end of the Form 2290 tax
used during the remainder of the period, or period. For example, if the tax was paid for the period July 1,
• Used during the prior period 5,000 miles or less (7,500 2024, through June 30, 2025, for a vehicle used 5,000 miles
miles or less for agricultural vehicles). or less during the period, a credit on Form 2290 (or refund on
Form 8849) can’t be claimed until after June 30, 2025.
A credit, lower tax, exemption, or refund isn’t allowed for
an occasional light or decreased load or a discontinued or Part II. Statement in Support of
changed use of the vehicle.
Suspension
The amount claimed on line 5 can’t exceed the tax Electronic filing is required for each return reporting
reported on line 4. Any excess credit must be claimed as a ! and paying tax on 25 or more vehicles that you file
refund using Form 8849, Claim for Refund of Excise Taxes, CAUTION during the tax period. Tax-suspended vehicles
and Schedule 6 (Form 8849), Other Claims. Also use (designated by category W) aren’t included in the electronic
Schedule 6 (Form 8849) to make a claim for an overpayment filing requirement for 25 or more vehicles because you aren’t
due to a mistake in tax liability previously reported on Form paying tax on them. However, you are encouraged to file
2290. See When to make a claim, later. electronically regardless of the number of vehicles being
Information to be submitted. On a separate sheet of reported. File Form 2290 electronically through a provider
paper, provide an explanation detailing the facts for each participating in the IRS e-file program for excise taxes. Once
credit. your return is accepted by the IRS, your stamped Schedule 1
For vehicles destroyed, stolen, or sold, include: can be available within minutes.
1. The VIN;
Line 7
2. The taxable gross weight category;
Complete line 7 to suspend the tax on vehicles expected to
3. The date of destruction, theft, or sale; be used less than the mileage use limit during a period.
4. A copy of the worksheet under Figuring the credit
below; and You must also:
5. If the vehicle was sold on or after July 1, 2015, the • List the vehicles on which the tax is suspended on
name and address of the purchaser of the vehicle. Schedule 1 (see Schedule 1 (Form 2290), later); and
• Count the number of tax-suspended vehicles (designated
Your claim for credit may be disallowed if you don’t by category W) listed on Schedule 1, Part I, and enter the
! provide all of the required information. number on Schedule 1, Part II, line .b
CAUTION
Figuring the credit. Figure the number of months of use Line 8
and find the taxable gross weight category of the vehicle You must verify that vehicles listed as suspended on the
before you complete the worksheet below. To figure the Form 2290 for the prior tax period and used 5,000 miles or
number of months of use, start counting from the first day of less (7,500 miles or less for agricultural vehicles) were not
the month in the period in which the vehicle was first used to subject to the tax for that period. To verify that vehicles listed
the last day of the month in which it was destroyed, stolen, or as suspended in the prior period did not exceed the mileage
sold. Find the number of months of use in the Partial-Period use limit, except for any vehicles listed on line 8b, check
Tax Tables, later (the number of months is shown in box 8a.
parentheses at the top of the table next to each month).
If you checked box 8a and vehicles that you previously
1. For the vehicle that was destroyed, stolen, or sold, listed as suspended on the prior tax period’s Form 2290
enter the tax previously reported on Form 2290, exceeded the mileage use limit, you must list on line 8b the
line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ VINs of the vehicles listed as suspended in the prior period
2. Partial-period tax. On the Partial-Period Tax Tables, and then used for 5,000 miles or more during the period
later, find where the taxable gross weight category (7,500 miles or more for agricultural vehicles). You must
and months of use meet and enter the tax here . . $ report the tax for these vehicles on a separate Form 2290 for
3. Credit. Subtract line 2 from line 1. Enter here and on the prior tax period and pay the tax. For more information,
Form 2290, line 5 . . . . . . . . . . . . . . . . . . . . . $ see Suspended vehicles exceeding the mileage use limit,
later. Attach a separate sheet if needed to list the VINs for
line 8b.
The credit for each vehicle must be calculated separately.
Vehicle used less than the mileage use limit. If the tax Line 9
has been paid for a period on a vehicle that is used 5,000 If in the prior period, Form 2290, line 7, was completed and
miles or less (7,500 miles or less for agricultural vehicles), the the tax-suspended vehicles were sold or otherwise
person who paid the tax may make a claim for the credit. transferred, complete line 9.
When to make a claim. For a vehicle that was destroyed, Sales. If you sell a vehicle while under suspension, a
stolen, or sold before June 1, a credit for tax paid can be statement must be given to the buyer and must show:

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

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• The seller’s name, address, and EIN; Example. Juice extracted from fruits or vegetables isn’t a
• VIN; farm commodity for purposes of the suspension of tax on
• Date of the sale; agricultural vehicles.
• Odometer reading at the beginning of the period; A vehicle is considered used for farming purposes if it is
• Odometer reading at the time of sale; and used in an activity that contributes to direct agricultural
• The buyer’s name, address, and EIN. production or in any way to the conduct of a farm. Activities
The buyer must attach this statement to Form 2290 and file that qualify include cultivating the soil, raising or harvesting
the return by the date shown in the table under When To File, any agricultural or horticultural commodity, clearing land,
earlier. repairing fences and farm buildings, building terraces or
If, after the sale, the use of the vehicle exceeds the irrigation ditches, cleaning tools or farm machinery, and
mileage use limit (including the highway mileage recorded on painting. But a vehicle will not be considered used for farming
the vehicle by the former owner) for the period, and the purposes if used in connection with operations such as
former owner has provided the required statement, the new canning, freezing, packaging, or other processing operations.
owner is liable for the tax on the vehicle. If the former owner
hasn’t furnished the required statement to the new owner, the
How To Pay the Tax
former owner is also liable for the tax for that period. See
Suspended vehicles exceeding the mileage use limit below. There are four methods to pay the tax.
Also see Used vehicles, earlier. • Electronic funds withdrawal (direct debit) if filing
electronically.
Suspended vehicles exceeding the mileage use limit. • Electronic Federal Tax Payment System (EFTPS).
Once a suspended vehicle exceeds the mileage use limit, the • Credit or debit card payment.
tax becomes due. Mileage use limit means the use of a • Check or money order using the payment voucher.
vehicle on public highways 5,000 miles or less (7,500 miles
or less for agricultural vehicles). The mileage use limit applies You must pay the tax in full with your Form 2290.
to the total mileage a vehicle is used during a period, Electronic funds withdrawal (direct debit). If you are
regardless of the number of owners. filing Form 2290 electronically, you can authorize a direct
Figure the tax on Form 2290, page 2, based on the month debit to make your payment. For more information on e-file,
the vehicle was first used in the tax period. Report the tax on visit the IRS website at IRS.gov/e-File-Providers/e-File-
Form 2290, line 2. Check the Amended Return box on page 1 Form-2290.
and to the right of “Amended Return” write the month in which If you make your payment using direct debit, don’t include
the mileage use limit was exceeded. Don’t complete Form the payment voucher.
2290, Part II, unless you are reporting other tax-suspended
vehicles (designated by category W) in addition to the Electronic Federal Tax Payment System (EFTPS). Using
previously tax-suspended vehicle(s) that exceeded the EFTPS is voluntary, but you must enroll in EFTPS before you
mileage use limit. File the amended Form 2290 and Schedule can use it. To get more information or to enroll in EFTPS, visit
1 by the last day of the month following the month in which the EFTPS website at EFTPS.gov or call 800-555-4477 (24
the mileage use limit was exceeded. hours a day, 7 days a week).
Agricultural vehicles. An agricultural vehicle is any If you make your payment using EFTPS, don’t include the
highway motor vehicle that is: payment voucher and make sure to check the EFTPS box on
line 6 of Form 2290. If filing a paper Form 2290, mail Form
1. Used (or expected to be used) primarily for farming 2290 to the address for filing returns without payment due
purposes, and under Where To File, earlier.
2. Registered (under state laws) as a highway motor EFTPS does not process payments from
vehicle used for farming purposes for the entire period. A ! international financial institutions. For checks or
special tag or license plate identifying the vehicle as used for CAUTION money orders drawn from an international financial
farming isn’t required for it to be considered an agricultural institution, see International payments under Check or money
vehicle. order, later.
A vehicle is used primarily for farming purposes if more Paying on time. For EFTPS payments to be on time, you
than half of the vehicle’s use (based on mileage) during the must submit the payment by 8:00 p.m. Eastern time the day
period is for farming purposes (defined below). before the date the payment is due.
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 Credit or debit card. To pay with a credit or debit card, go
the public highways has been exceeded. Keep accurate to IRS.gov/PayByCard. A convenience fee is charged by
records of the miles that a vehicle is used on a farm. these service providers.
Farming purposes means the transporting of any farm If you make your payment using a credit or debit card,
commodity to or from a farm, or the use directly in agricultural don’t include the payment voucher and make sure to check
production. 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
Farm commodity means any agricultural or horticultural returns without payment due under Where To File, earlier.
commodity, feed, seed, fertilizer, livestock, bees, poultry,
fur-bearing animals, or wildlife. A farm commodity doesn’t Check or money order. If you use this method, you must
include a commodity that has been changed by a processing also complete the payment voucher. See Payment voucher,
operation from its raw or natural state. later.
• Don’t send cash. Make your check or money order payable
to “United States Treasury.” Write your name, address, EIN,

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

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“Form 2290,” and the date (as entered in box 3 of the Proof of payment for state registration and entry into
payment voucher) on your payment. the United States. Generally, states will require verification
• Detach the voucher and send it with the Form 2290, both of payment of the tax for any taxable vehicle before they will
copies of Schedule 1, and your payment. If you filed register the vehicle. Use the stamped copy of Schedule 1 as
electronically, don’t send Form 2290 and Schedule 1 with the proof of payment when registering vehicles with the state.
payment voucher. See Where To File, earlier.
• Don’t staple your payment to the voucher or Form 2290. U.S. Customs and Border Protection also requires this
proof of payment for entering a Canadian or Mexican vehicle
International payments. If you are sending a check or
into the United States.
money order drawn from an international financial institution,
see Where To File, earlier. If you don’t have the stamped copy, you may use a
photocopy of the Form 2290 (with the Schedule 1 attached)
If you are using a PDS, use the address of the Ogden filed with the IRS and a photocopy of both sides of the
! Processing Center found at IRS.gov/ canceled check as proof of payment.
CAUTION PDSstreetAddresses.
Note. If the state receives your application for registration of
Payment voucher. Complete Form 2290-V, Payment your highway motor vehicle during the months of July,
Voucher. If you have your Form 2290 prepared by a third August, or September, you may provide the immediately
party, provide this payment voucher to the return preparer. previous tax period’s approved Schedule 1 that was returned
Box 1. Enter your EIN. If you don’t have an EIN, see to you by the IRS as proof of payment. Remember to file
Employer Identification Number (EIN), earlier. Form 2290 for the current period by the due date of the
return. See Regulations section 41.6001-2(b)(4).
Box 2. Enter the amount you are paying with Form 2290.
No proof of payment is required for a recently purchased
Box 3. Enter the same date that you entered on Form 2290, new or used vehicle if you present the state a copy of the bill
Part I, line 1. of sale showing that the vehicle was purchased within the last
Box 4. Enter your name and address exactly as shown on 60 days. However, you must file a return and pay any tax due.
Form 2290. Print your name clearly. 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
Schedule 1 (Form 2290)
states, the Department of Motor Vehicles (DMV) may forward
Complete and file both copies of Schedule 1. The second your return to the IRS if certain requirements are met. If you
copy will be stamped and returned to you for use as proof of give your Form 2290 (with voucher and payment) to your
payment. Your return may be rejected if Schedule 1 isn’t DMV to be forwarded to the IRS, no further proof of payment
attached to Form 2290. is needed to register your vehicle. Contact your local DMV to
E-file. If Form 2290 is filed electronically, a copy of see if your state participates in this program.
Schedule 1 with an IRS watermark will be sent to the ERO,
transmitter, and/or ISP electronically. Ask the ERO, If you give the DMV your Form 2290 to forward, your return
transmitter, and/or ISP for the original electronic copy of isn’t considered filed until the IRS receives it. You are
Schedule 1. responsible for any penalties or interest if the return is filed
late or lost by the DMV.
Note. If you want a copy of a prior-period Schedule 1
returned, you must send a written request to: Schedule 1 (Form 2290), Consent to Disclosure
of Tax Information
Internal Revenue Service The IRS will share information reported on Form 2290 and
7940 Kentucky Drive Schedule 1. The information shared includes the VINs for all
Florence, KY 41042-2915 vehicles reported on Schedule 1 and verification that you
paid the tax reported on Form 2290, line 6. This information
Name and address. Enter your name and address on will be shared with the Department of Transportation, U.S.
Schedule 1 exactly as shown on Form 2290. See Name and Customs and Border Protection, and state DMVs. The IRS
Address, earlier. Make sure the EIN is also the same as that needs your consent to release this information. If you agree
entered on page 1 of Form 2290. to have the information released, please sign and date the
Month of first use. Enter the same date as that entered consent.
on Form 2290, Part I, line 1, in the space for Month of first
use. Third Party Designee
Part I. Enter by category the VIN of each vehicle for which If you want to allow an employee of your business, a return
you are reporting tax. Failure to include the full VIN may preparer, or other third party to discuss your Form 2290 with
prevent you from registering your vehicle with the state. the IRS, check the Yes box in the Third Party Designee
Part II. Complete as follows. section of Form 2290. Also, enter the designee’s name,
• Enter on line the total number of vehicles reported on a phone number, and any five digits that person chooses as
Form 2290, page 2. their personal identification number (PIN). The authorization
• Enter on line the total number of taxable vehicles on b applies only to the tax return on which it appears.
which the tax is suspended, reported on Form 2290, page 2, By checking the Yes box, you are authorizing the IRS to
column (3), category W. speak with the designee to answer any questions relating to
• Enter on line the total number of taxable vehicles c the information reported on Form 2290. You are also
(subtract line from line ).b a authorizing the designee to:
• Exchange information concerning Form 2290 with the IRS;
and

Instructions for Form 2290 (Rev. 7-2024) 9

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• Request and receive written tax return information relating     in the period while registered in your name, with proof that the 
to Form 2290, including copies of notices, correspondence,        prior use wasn’t a taxable use.
and account transcripts.                                             5. The date the vehicle was sold or transferred and the 
                                                                  name and address of the purchaser or transferee. If it wasn’t 
  You aren’t authorizing the designee to bind you to anything     sold, the records must show how and when you disposed of 
(including additional tax liability) or otherwise represent you   it.
before the IRS. If you want to expand the designee’s 
authority, see Pub. 947, Practice Before the IRS and Power of        6. If the tax is suspended for a vehicle, keep a record of 
Attorney.                                                         actual highway mileage. For an agricultural vehicle, keep 
                                                                  accurate records of the number of miles it is driven on a farm. 
  The authorization will automatically expire 1 year from the     See Part II. Statement in Support of Suspension, earlier.
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:         How To Get Tax Help
                                                                  Please note that the information below is general tax 
   Internal Revenue Service                                       information and doesn’t necessarily apply to Form 2290 but 
   7940 Kentucky Drive                                            may still be helpful to you.
   Florence, KY 41042-2915                                        Preparing and filing your tax return.   After receiving all 
                                                                  your wage and earnings statements (Forms W-2, W-2G, 
See Pub. 947 for more information.                                1099-R, 1099-MISC, 1099-NEC, etc.); unemployment 
                                                                  compensation statements (by mail or in a digital format) or 
Signature                                                         other government payment statements (Form 1099-G); and 
Sign the return. Returns filed without a signature will be sent   interest, dividend, and retirement statements from banks and 
back to you for signing. An unsigned return isn’t considered      investment firms (Forms 1099), you have several options to 
filed.                                                            choose from to prepare and file your tax return. You can 
                                                                  prepare the tax return yourself, see if you qualify for free tax 
Paid Preparer Use Only                                            preparation, or hire a tax professional to prepare your return.
A paid preparer must sign Form 2290 and provide the 
information in the Paid Preparer Use Only section at the end      Free options for tax preparation.  Your options for 
of the form if the preparer was paid to prepare the form and      preparing and filing your return online or in your local 
isn’t an employee of the filing entity. The preparer must give    community, if you qualify, include the following.
you a copy of the form in addition to the copy to be filed with   •  Free File. This program lets you prepare and file your 
the IRS. If you are a paid preparer, enter your preparer tax      federal individual income tax return for free using 
identification number (PTIN) in the space provided. Include       brand-name tax-preparation-and-filing software or Free File 
your complete address. If you work for a firm, you must also      fillable forms. However, state tax preparation may not be 
enter the firm’s name and the EIN of the firm. However, you       available through Free File. Go to IRS.gov/FreeFile to see if 
can’t use the PTIN of the tax preparation firm in place of your   you qualify for free online federal tax preparation, e-filing, and 
PTIN. You can apply for a PTIN online or by filing Form W-12,     direct deposit or payment options.
IRS Paid Preparer Tax Identification Number (PTIN)                •  VITA. The Volunteer Income Tax Assistance (VITA) 
Application and Renewal. For more information about               program offers free tax help to people with low-to-moderate 
applying for a PTIN online, visit the IRS website at IRS.gov/     incomes, persons with disabilities, and 
PTIN.                                                             limited-English-speaking taxpayers who need help preparing 
                                                                  their own tax returns. Go to IRS.gov/VITA, download the free 
Recordkeeping                                                     IRS2Go app, or call 800-906-9887 for information on free tax 
Keep records for all taxable highway vehicles registered in       return preparation.
your name for at least 3 years after the date the tax is due or   •  TCE. The Tax Counseling for the Elderly (TCE) program 
paid, whichever is later. They must be available at all times     offers free tax help for all taxpayers, particularly those who 
for inspection by the IRS. Also keep copies of all returns and    are 60 years of age and older. TCE volunteers specialize in 
schedules you have filed. Keep your records even if a vehicle     answering questions about pensions and retirement-related 
is registered in your name for only a portion of a period. If the issues unique to seniors. Go to IRS.gov/TCE, download the 
tax is suspended on a highway motor vehicle for a period          free IRS2Go app, or call 888-227-7669 for information on free 
because its use on public highways during the period didn’t       tax return preparation.
exceed 5,000 miles (7,500 miles for agricultural vehicles), the   •  MilTax. Members of the U.S. Armed Forces and qualified 
registrant must keep the records at least 3 years after the end   veterans may use MilTax, a free tax service offered by the 
of the period to which the suspension applies.                    Department of Defense through Military OneSource. For 
                                                                  more information, go to MilitaryOneSource 
  Records for each vehicle should show all of the following       (MilitaryOneSource.mil/MilTax).
information.                                                         Also, the IRS offers Free File Fillable Forms, which can be 
  1. A detailed description of the vehicle, including the VIN.    completed online and then filed electronically regardless of 
  2. The weight of loads carried by the vehicle in the same       income.
form as required by any state in which the vehicle is             Using online tools to help prepare your return.        Go to 
registered or required to be registered.                          IRS.gov/Tools for the following.
  3. The date you acquired the vehicle and the name and           •  The Earned Income Tax Credit Assistant IRS.gov/ (
address of the person from whom you acquired it.                  EITCAssistant) determines if you’re eligible for the earned 
  4. The first month of each period in which a taxable use        income credit (EIC).
occurred and any prior month in which the vehicle was used 

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

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• The Online EIN Application IRS.gov/EIN ( ) helps you get an • Youtube.com/irsvideos.
employer identification number (EIN) at no cost. • Youtube.com/irsvideosmultilingua.
• The Tax Withholding Estimator IRS.gov/W4app ( ) makes it • Youtube.com/irsvideosASL.
easier for you to estimate the federal income tax you want
Watching IRS videos. The IRS Video portal
your employer to withhold from your pay check. This is tax
(IRSVideos.gov) contains video and audio presentations for
withholding. See how your withholding affects your refund,
individuals, small businesses, and tax professionals.
take-home pay, or tax due.
• The First-Time Homebuyer Credit Account Look-up Online tax information in other languages. You can find
(IRS.gov/HomeBuyer) tool provides information on your information on IRS.gov/MyLanguage if English isn’t your
repayments and account balance. native language.
• The Sales Tax Deduction Calculator IRS.gov/SalesTax ( ) Free Over-the-Phone Interpreter (OPI) Service. The IRS
figures the amount you can claim if you itemize deductions on is committed to serving our multilingual customers by offering
Schedule A (Form 1040). OPI services. The OPI Service is a federally funded program
Getting answers to your tax questions. On and is available at Taxpayer Assistance Centers (TACs),
IRS.gov, you can get up-to-date information on other IRS offices, and every VITA/TCE return site. The OPI
current events and changes in tax law. Service is accessible in more than 350 languages.
• IRS.gov/Help: A variety of tools to help you get answers to Accessibility Helpline available for taxpayers with disa-
some of the most common tax questions. bilities. Taxpayers who need information about accessibility
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that will services can call 833-690-0598. The Accessibility Helpline
ask you questions and, based on your input, provide answers can answer questions related to current and future
on a number of tax law topics. accessibility products and services available in alternative
• IRS.gov/Forms: Find forms, instructions, and publications. media formats (for example, braille, large print, audio, etc.).
You will find details on the most recent tax changes and The Accesibility Helpline does not have access to your IRS
interactive links to help you find answers to your questions. account. For help with tax law, refunds, or account-related
• You may also be able to access tax law information in your issues, go to IRS.gov/LetUsHelp.
e-filing software. Note. Form 9000, Alternative Media Preference, or Form
9000(SP) allows you to elect to receive certain types of
Need someone to prepare your tax return? There are
written correspondence in the following formats.
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants, • Standard Print.
and many others who don’t have professional credentials. If • Large Print.
you choose to have someone prepare your tax return, choose • Braille.
that preparer wisely. A paid tax preparer is: • Audio (MP3).
• Primarily responsible for the overall substantive accuracy • Plain Text File (TXT).
of your return, • Braille Ready File (BRF).
• Required to sign the return, and Disasters. Go to Disaster Assistance and Emergency Relief
• Required to include their preparer tax identification number for Individuals and Businesses to review the available
(PTIN). disaster tax relief.
Although the tax preparer always signs the return, Getting tax forms and publications. Go to IRS.gov/Forms
! you're ultimately responsible for providing all the to view, download, or print all of the forms, instructions, and
CAUTION information required for the preparer to accurately publications you may need. Or you can go to IRS.gov/
prepare your return. Anyone paid to prepare tax returns for OrderForms to place an order.
others should have a thorough understanding of tax matters. Getting tax publications and instructions in eBook for-
For more information on how to choose a tax preparer, go to mat. You can also download and view popular tax
Tips for Choosing a Tax Preparer on IRS.gov. publications and instructions (including the Instructions for
Form 1040) on mobile devices as eBooks at IRS.gov/eBooks.
Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers online IRS eBooks have been tested using Apple's iBooks for
service at SSA.gov/employer for fast, free, and secure online iPad. Our eBooks haven’t been tested on other dedicated
W-2 filing options to CPAs, accountants, enrolled agents, and eBook readers, and eBook functionality may not operate as
individuals who process Forms W-2, Wage and Tax intended.
Statement, and Forms W-2c, Corrected Wage and Tax Access your online account (individual taxpayers only).
Statement. Go to IRS.gov/Account to securely access information about
IRS social media. Go to IRS.gov/SocialMedia to see the your federal tax account.
various social media tools the IRS uses to share the latest • View the amount you owe and a breakdown by tax year.
information on tax changes, scam alerts, initiatives, products, • See payment plan details or apply for a new payment plan.
and services. At the IRS, privacy and security are our highest • Make a payment or view 5 years of payment history and
priority. We use these tools to share public information with any pending or scheduled payments.
you. Don’t post your social security number (SSN) or other • Access your tax records including key data from your most
confidential information on social media sites. Always protect recent tax return, and transcripts.
your identity when using any social networking site. • View digital copies of select notices from the IRS.
The following IRS YouTube channels provide short, • Approve or reject authorization requests from tax
professionals.
informative videos on various tax-related topics in English,
Spanish, and ASL. • View your address on file or manage your communication
preferences.

Instructions for Form 2290 (Rev. 7-2024) 11

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Get a transcript of your tax return. With an online • Electronic Funds Withdrawal: Schedule a payment when
account, you can access a variety of information to help you filing your federal taxes using tax return preparation software
during the filing season. You can get a transcript, review your or through a tax professional.
most recently filed tax return, and get your adjusted gross • Electronic Federal Tax Payment System: Best option for
income. Create or access your online account at IRS.gov/ businesses. Enrollment is required.
Account. • Check or Money Order: Mail your payment to the address
listed on the notice or instructions.
Tax Pro Account. This tool lets your tax professional submit • Cash: You may be able to pay your taxes with cash at a
an authorization request to access your individual taxpayer participating retail store.
IRS online account. For more information, go to IRS.gov/ • Same-Day Wire: You may be able to do same-day wire
TaxProAccount. from your financial institution. Contact your financial
Using direct deposit. The safest and easiest way to receive institution for availability, cost, and time frames.
a tax refund is to e-file and choose direct deposit, which
securely and electronically transfers your refund directly into Note. The IRS uses the latest encryption technology to
your financial account. Direct deposit also avoids the ensure that the electronic payments you make online, by
possibility that your check could be lost, stolen, destroyed, or phone, or from a mobile device using the IRS2Go app are
returned undeliverable to the IRS. Eight in 10 taxpayers use safe and secure. Paying electronically is quick, easy, and
direct deposit to receive their refunds. If you don’t have a faster than mailing in a check or money order.
bank account, go to IRS.gov/DirectDeposit for more What if I can’t pay now? Go to IRS.gov/Payments for more
information on where to find a bank or credit union that can information about your options.
open an account online. • Apply for an online payment agreement IRS.gov/OPA ( ) to
Reporting and resolving tax-related identity theft is- meet your tax obligation in monthly installments if you can’t
sues. pay your taxes in full today. Once you complete the online
• Tax-related identity theft happens when someone steals process, you will receive immediate notification of whether
your personal information to commit tax fraud. Your taxes can your agreement has been approved.
be affected if your SSN is used to file a fraudulent return or to • Use the Offer in Compromise Pre-Qualifier to see if you
claim a refund or credit. can settle your tax debt for less than the full amount you owe.
• The IRS doesn’t initiate contact with taxpayers by email, For more information on the Offer in Compromise program,
text messages (including shortened links), telephone calls, or go to IRS.gov/OIC.
social media channels to request or verify personal or Filing an amended return. Go to IRS.gov/Form1040X for
financial information. This includes requests for personal information and updates.
identification numbers (PINs), passwords, or similar
information for credit cards, banks, or other financial Checking the status of your amended return. Go to
accounts. IRS.gov/WMAR to track the status of Form 1040-X amended
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central returns.
webpage, for information on identity theft and data security It can take up to 3 weeks from the date you filed your
protection for taxpayers, tax professionals, and businesses. If ! amended return for it to show up in our system, and
your SSN has been lost or stolen or you suspect you’re a CAUTION processing it can take up to 16 weeks.
victim of tax-related identity theft, you can learn what steps
you should take. Understanding an IRS notice or letter you’ve received.
• Get an Identity Protection PIN (IP PIN). IP PINs are Go to IRS.gov/Notices to find additional information about
six-digit numbers assigned to taxpayers to help prevent the responding to an IRS notice or letter.
misuse of their SSNs on fraudulent federal income tax Responding to an IRS notice or letter. You can now
returns. When you have an IP PIN, it prevents someone else upload responses to all notices and letters using the
from filing a tax return with your SSN. To learn more, go to Document Upload Tool. For notices that require additional
IRS.gov/IPPIN. action, taxpayers will be redirected appropriately on IRS.gov
Ways to check on the status of your refund. to take further action. To learn more about the tool, go to
• Go to IRS.gov/Refunds. IRS.gov/Upload.
• Download the official IRS2Go app to your mobile device to
check your refund status. Note. You can use Schedule LEP (Form 1040), Request for
• Call the automated refund hotline at 800-829-1954. Change in Language Preference, to state a preference to
receive notices, letters, or other written communications from
The IRS can’t issue refunds before mid-February for the IRS in an alternative language. You may not immediately
! returns that claimed the EIC or the additional child receive written communications in the requested language.
CAUTION tax credit (ACTC). This applies to the entire refund,
The IRS’s commitment to LEP taxpayers is part of a
not just the portion associated with these credits. multi-year timeline that is scheduled to begin providing
translations in 2023. You will continue to receive
Making a tax payment. Payments of U.S. tax must be communications, including notices and letters in English until
remitted to the IRS in U.S. dollars. Digital assets are not they are translated to your preferred language.
accepted. Go to IRS.gov/Payments to make a payment using
any of the following options. Contacting your local IRS office. Keep in mind, many
• IRS Direct Pay: Pay your individual tax bill or estimated tax questions can be answered on IRS.gov without visiting a
payment directly from your checking or savings account at no TAC. Go to IRS.gov/LetUsHelp for the topics people ask
cost to you. about most. If you still need help, TACs provide tax help when
• Debit or Credit Card or Digital Wallet: Choose an approved a tax issue can’t be handled online or by phone. All TACs
payment processor to pay online or by phone. now provide service by appointment so you’ll know in

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

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advance that you can get the service you need without long and tax collection disputes. In addition, LITCs can provide
wait times. Before you visit, go to IRS.gov/TACLocator to find information about taxpayer rights and responsibilities in
the nearest TAC and to check hours, available services, and different languages for individuals who speak English as a
appointment options. Or, on the IRS2Go app, under the Stay second language. Services are offered for free or a small fee
Connected tab, choose the Contact Us option and click on for eligible taxpayers. To find an LITC near you, go to
“Local Offices.” TaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-
Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer
The Taxpayer Advocate Service (TAS) Is Here To Clinic List.
Help You
Privacy Act and Paperwork Reduction Act Notice. We
What Is TAS? ask for the information on this form to carry out the Internal
Revenue laws of the United States. Section 4481 requires
TAS is an independent organization within the IRS that that the use of certain types of highway motor vehicles be
helps taxpayers and protects taxpayer rights. Their job is to taxed. Form 2290 is used to determine the amount of tax you
ensure that every taxpayer is treated fairly and that you know owe. Sections 6011 and 6109 require you to provide the
and understand your rights under the Taxpayer Bill of Rights. requested information, including your identifying number.
Routine uses of this information include giving it to the
How Can You Learn About Your Taxpayer Rights? Department of Justice for civil and criminal litigation, and to
cities, states, the District of Columbia, and U.S.
The Taxpayer Bill of Rights describes 10 basic rights that all commonwealths and territories for use in administering their
taxpayers have when dealing with the IRS. Go to tax laws. We may also disclose this information to other
TaxpayerAdvocate.IRS.gov to help you understand what countries under a tax treaty, to federal and state agencies to
these rights mean to you and how they apply. These are your enforce federal nontax criminal laws, or to federal law
rights. Know them. Use them. enforcement and intelligence agencies to combat terrorism.
Failure to provide this information in a timely manner, or
What Can TAS Do for You? providing false information, may subject you to penalties.
TAS can help you resolve problems that you can’t resolve You aren’t required to provide the information requested
with the IRS. And their service is free. If you qualify for their on a form that is subject to the Paperwork Reduction Act
assistance, you will be assigned to one advocate who will unless the form displays a valid OMB control number. Books
work with you throughout the process and will do everything or records relating to a form or its instructions must be
possible to resolve your issue. TAS can help you if: retained as long as their contents may become material in the
• Your problem is causing financial difficulty for you, your administration of any Internal Revenue law. Generally, tax
family, or your business; returns and return information are confidential, as required by
• You face (or your business is facing) an immediate threat section 6103.
of adverse action; or The time needed to complete and file Form 2290 and
• You’ve tried repeatedly to contact the IRS but no one has Schedule 1 will vary depending on individual circumstances.
responded, or the IRS hasn’t responded by the date The estimated average time is Recordkeeping, 41 hr., 22
promised. min.; Learning about the law or the form, 24 min.;
Preparing, copying, assembling, and sending the form
How Can You Reach TAS? to the IRS, 1 hr., 5 min.
TAS has offices in every state, the District of Columbia, and We welcome your comments and suggestions. You can
Puerto Rico. Your local advocate’s number is in your local send us comments through IRS.gov/FormComments. Or you
directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can write to:
can also call them at 877-777-4778.
Internal Revenue Service
Tax Forms and Publications
How Else Does TAS Help Taxpayers? 1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
TAS works to resolve large-scale problems that affect many
taxpayers. If you know of one of these broad issues, report it Don’t send Form 2290 to this address. Instead, see Where To
to them at IRS.gov/SAMS. Be sure to not include any File, earlier.
personal taxpayer information.
Although we can’t respond individually to each comment
Low Income Taxpayer Clinics (LITCs) received, we do appreciate your feedback and will consider
LITCs are independent from the IRS. LITCs represent your comments as we revise our tax forms, instructions, and
individuals whose income is below a certain level and need publications.
to resolve tax problems with the IRS, such as audits, appeals,

Instructions for Form 2290 (Rev. 7-2024) 13

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                     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

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