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

for begins after this coversheet.

Please review the information below.
This July 2023 revision is for the tax period beginning on July 1, 2023, and ending on June
30, 2024. Don’t use this revision if you need to file a return for a tax period that began on or
before June 30, 2023. To obtain a prior revision of Form 2290 and its separate instructions,
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 2023 es para el período tributario que comienza el 1 de julio de
2023 y termina el 30 de junio de 2024. No use esta revisión si necesita presentar una
declaración para un período tributario que haya comenzado en o antes del 30 de junio de
2023. Para obtener una revisión anterior del Formulario 2290(SP) y sus instrucciones por
separado, visite www.irs.gov/Form2290SP.
THIS PAGE INTENTIONALLY LEFT BLANK
Instructions for Form 2290
Department of the Treasury
Internal Revenue Service

(Rev. July 2023)

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
if that vehicle later exceeded the mileage use limit during the
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 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
after July of the period) . . . . . . . . . . . . . . . . . . . 14 taxable 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
specifically exempted) in any state. Use the copy of
U.S. Customs and Border Protection. U.S. Customs and Schedule 1 stamped and returned to you by the IRS for this
Border Protection requires proof of payment for entering a 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.

Feb 22, 2023 Cat. No. 27231L

Who Must File Logging vehicles are taxed at reduced rates. See
TIP Table II, later.
You must file Form 2290 and Schedule 1 for the tax period
beginning on July 1, 2023, and ending on June 30, 2024, if a
taxable highway motor vehicle (defined later) is registered, or 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,
QSubs and eligible single-owner disregarded entities must but 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. some off-highway task unrelated to highway transportation
For 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
vehicle used exclusively in the transportation of harvested reported 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. 7-2023)

treated as a qualified blood collector vehicle for the tax driving it home from the dealership after purchasing it in
period if the qualified blood collector organization certifies November. John must file another Form 2290 reporting the
that the organization reasonably expects at least 80% of the new vehicle by January 2, 2024, for the period beginning
use of the vehicle by the organization during the tax period November 1, 2023, through June 30, 2024. Because
will be in the collection, storage, or transportation of blood. December 31, 2023, falls on a Sunday, John doesn’t have to
file until the next business day, January 2, 2024. To figure the
Vehicles not considered highway motor vehicles.
tax, John would use Table I.
Generally, the following kinds of vehicles aren’t considered
highway vehicles. Example 3. All of Trucker A’s vehicles are first used in
1. Specially designed mobile machinery for the current period in July 2023 by driving them from the
nontransportation functions. A self-propelled vehicle isn’t dealership on the public highway to his warehouse after
a highway vehicle if all the following apply. purchasing them and are required to be registered in his
name. Trucker A must file one Form 2290 on or before
a. The chassis has permanently mounted to it machinery August 31, 2023, to report his vehicles. Trucker B first uses
or equipment used to perform certain operations vehicles on the public highway in July and August. The
(construction, manufacturing, drilling, mining, timbering, vehicles are required to be registered in his name. Trucker B
processing, farming, or similar operations) if the operation of must report the vehicles first used in July by August 31, 2023,
the machinery or equipment is unrelated to transportation on and the vehicles first used in August on a separate return
or off the public highways. filed by October 2, 2023. Because September 30, 2023, falls
b. The chassis has been specially designed to serve only on a Saturday, Trucker B doesn't have to file until the next
as a mobile carriage and mount (and power source, if business day, October 2, 2023.
applicable) for the machinery or equipment, whether or not
the machinery or equipment is in operation. and enter
c. The chassis couldn’t, because of its special design IF, in this period, the this date on
and without substantial structural modification, be used as vehicle is first used THEN, file Form 2290 and Form 2290,
part of a vehicle designed to carry any other load. during... make your payment by...* line 1**

2. Vehicles specially designed for off-highway July 2023 August 31, 2023 202307
transportation. A vehicle isn’t treated as a highway vehicle if August 2023 October 2, 2023 202308
the vehicle is specially designed for the primary function of
transporting a particular type of load other than over the September 2023 October 31, 2023 202309
public highway and because of this special design, the October 2023 November 30, 2023 202310
vehicle’s capability to transport a load over a public highway November 2023 January 2, 2024 202311
is substantially limited or impaired.
December 2023 January 31, 2024 202312
To make this determination, you can take into account the
vehicle’s size; whether the vehicle is subject to licensing, January 2024 February 29, 2024 202401
safety, or other requirements; and whether the vehicle can February 2024 April 1, 2024 202402
transport a load at a sustained speed of at least 25 miles per
March 2024 April 30, 2024 202403
hour. It doesn’t matter that the vehicle can carry heavier
loads off highway than it is allowed to carry over the highway. April 2024 May 31, 2024 202404
May 2024 July 1, 2024 202405
When To File June 2024 July 31, 2024 202406
Form 2290 must be filed for the month the taxable vehicle is *
File by this date regardless of when the state registration for the vehicle is due. If
first used on public highways during the current period. The
any due date falls on a Saturday, Sunday, or legal holiday, file by the next
current period begins July 1, 2023, and ends June 30, 2024. business day.
Form 2290 must be filed by the last day of the month **
This date may not apply for privately purchased used vehicles. See Tax
following the month of first use (as shown in the chart, later). computation for privately purchased used vehicles and required claim information
Note. If any due date falls on a Saturday, Sunday, or legal for sold used vehicles, later.
holiday, file by the next business day.
If you first use multiple vehicles in more than 1 month, then
a separate Form 2290 must be filed for each month, as The filing deadline isn’t tied to the vehicle registration
shown in Example 3, later. ! date. Regardless of the vehicle’s registration renewal
CAUTION date, you must file Form 2290 by the last day of the

The filing rules apply whether you are paying the tax or month following the month in which you first use the vehicle
reporting suspension of the tax. The following examples on a public highway during the tax period.
demonstrate these rules.
Extension of time to file. Before the due date of the return,
Example 1. John uses a taxable vehicle on a public you may request an extension of time to file your return by
highway by driving it home from the dealership on July 2, writing to:
2023, after purchasing it. The vehicle is required to be
registered in his name. John must file Form 2290 by August Internal Revenue Service
31, 2023, for the period beginning July 1, 2023, through June 7940 Kentucky Drive
30, 2024. To figure the tax, John would use the amounts on Florence, KY 41042-2915
Form 2290, page 2, column (1).
Example 2. John purchases a new taxable vehicle on In your letter, you must fully explain the cause of the delay.
November 2, 2023. The vehicle is required to be registered in Except for taxpayers abroad, the extension may be for no
his name. The vehicle is first used on the public highway by more than 6 months. An extension of time to file doesn’t

Instructions for Form 2290 (Rev. 7-2023) -3-

extend the time to pay the tax. If you want an extension of
time to pay, you must request that separately.
Form 2290 Call Site
You can get immediate help with your Form 2290 questions
How To File 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.
Electronic filing is required for each return reporting
! and paying tax on 25 or more vehicles.
IF you are calling from... THEN use...
CAUTION Tax-suspended vehicles (designated by category W)

aren’t included in the electronic filing requirement for 25 or the United States 866-699-4096 (toll free).
more vehicles because you aren’t paying tax on them. Canada or Mexico 859-320-3581 (not toll free).
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 assistor will have access to your Form 2290 account
information. Spanish-speaking assistors are available. Have
Electronically. File Form 2290 electronically through any your Form 2290 and information about your filing available
electronic return originator (ERO), transmitter, and/or when you call. For help with other returns filed, taxes paid,
intermediate service provider (ISP) participating in the IRS etc., visit IRS.gov/Help/Tax-Law-Questions for individual
e-file program for excise taxes. For more information on returns or call 800-829-4933 for business returns.
e-file, visit the IRS website at IRS.gov/e-File-Providers/e-File-
Form-2290 or visit IRS.gov/Trucker. Penalties and Interest
If you receive a penalty for filing your return late or paying
Paper. Mail Form 2290 to the address shown under Where your tax late and believe you have reasonable cause for
To File next. If you didn’t pay the tax using the Electronic doing so, send a letter to the IRS explaining why you believe
Federal Tax Payment System (EFTPS) or using a credit or you have reasonable cause for filing late or paying late.
debit card, mail Form 2290-V and your check or money order Alternatively, you may visit IRS.gov/PenaltyRelief for more
with Form 2290. For more information on payments, see How information on how to request penalty relief, or call the
To Pay the Tax, later. number on the notice you received from the IRS informing
Where To File you of the penalty and/or interest assessed. Don’t attach an
explanation when you file your return.
If you are filing a paper return, mail Form 2290 to:

Form 2290 with full payment and Internal Revenue Service Specific Instructions
that payment is not drawn from P.O. Box 932500
an international financial institution Louisville, KY 40293-2500 Getting Started
To complete Form 2290, have the following information
Form 2290 without payment due Department of the Treasury available.
or if payment is made through Internal Revenue Service
EFTPS or by credit/debit card Ogden, UT 84201-0031 1. Your employer identification number (EIN). You must
have an EIN to file Form 2290. You can’t use your social
Form 2290 with a check or Internal Revenue Service security number.
money order drawn from an International Accounts 2. The vehicle identification number (VIN) of each
international financial institution 1973 Rulon White Blvd. vehicle.
Ogden, UT 84201-0038
3. The taxable gross weight of each vehicle to determine
its category.
See When To File, earlier, to determine the due date of your
return. Employer Identification Number (EIN)
Enter the correct EIN. If you don’t have an EIN, apply for one
If you are using or sending a payment that is drawn online at IRS.gov/EIN. Only persons with an address in a
! from an international financial institution, see foreign country, for example, Canada, may apply for an EIN
CAUTION International payments, later. 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
Private Delivery Services for Employer Identification Number, to the IRS.
You can use certain private delivery services (PDSs)
designated by the IRS to meet the “timely mailing as timely Vehicle Identification Number (VIN)
filing/paying” rule for tax returns and payments. Go to The VIN of your vehicle can be obtained from the registration,
IRS.gov/PDS for the current list of designated services. If you title, or actual vehicle. Generally, the VIN is 17 characters
are using a PDS, use the address for the Ogden Processing made up of numbers and letters. Be sure to use the VIN for
Center found at IRS.gov/PDSstreetAddresses. the vehicle and not from the trailer.
The PDS can tell you how to get written proof of the Taxable Gross Weight
mailing date.
The taxable gross weight of a vehicle (other than a bus) is the
PDSs can’t deliver items to P.O. boxes. You must total of:
! use the U.S. Postal Service to mail any item to an 1. The actual unloaded weight of the vehicle fully
CAUTION IRS P.O. box address. equipped for service,

-4- Instructions for Form 2290 (Rev. 7-2023)

 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.
figure the tax.
Part I. Figuring the Tax
CAUTION

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 Column (1)—Annual tax. Use the tax amounts listed in
vehicle 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 on these vehicles, see Logging vehicles under Who Must
gross weight is the total of the three items listed under File, earlier.
Taxable 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
temporary travel permits. These are permits that allow a used 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. 7-2023) -5-

 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 Denominator: 12 (full 12-month tax period, July through
your name. The evidence may be a written statement signed June)
and dated by the person (or dealer) from whom you Prorated tax: 9/12 of $550 = $412.50
purchased the vehicle. John should enter “202310” 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, 2023, but before June 1, 2024, 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 2023 is entered as “202311”). 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
2023, but before June 1, 2024, 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
from the first day of the month after the month of sale through on Form 2290, line 3. Don’t report any tax on line 2 unless
the end of the tax period. other 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
The buyer MUST also do the following. following the month in which the taxable gross weight
• Determine that the seller has paid the tax for the current period. A increased.
copy of the seller’s stamped Schedule 1 is one way to make this
determination.
Figure the additional tax using the following worksheet.
• Enter the month after the sale on line 1. Attach a copy of the worksheet for each vehicle.
• 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
Example. On July 2, 2023, Linda paid the full tax period Amended Return box on Form 2290, page 1 . . . .
2. From Form 2290, page 2, determine the new taxable
tax of $550 for the use of her 80,000-pound taxable gross
gross weight category. Next, go to the Partial-Period
weight vehicle. John purchased the used truck from Linda on
Tax Tables, later. Find the month entered on line 1
September 9, 2023, and drove it on the public highway from above. Read down the column to the new category;
Linda’s home to his own home the next day. Linda, the seller, this is the new tax. Enter the amount here . . . . . $
can claim a credit or refund of the tax she paid for the 9 3. On the Partial-Period Tax Tables, later, find the tax
months after the sale. Because of that, and that John’s first under that month for the previous category reported.
taxable use was to drive the truck to his home in the month of Enter the amount here . . . . . . . . . . . . . . . . . . $
sale (September), his prorated tax is figured from the first day 4. Additional tax. Subtract line 3 from line 2. Enter the
of the next month (October) through the end of the tax period, additional tax here and on Form 2290, line 3 . . . . $
June 30, 2024. The due date of John’s Form 2290 doesn’t
change, so he must file by October 31, 2023.
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. 7-2023)

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 2023, through June 30, 2024, 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, 2024.
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
reported on line 4. Any excess credit must be claimed as a Electronic filing is required for each return reporting
refund using Form 8849, Claim for Refund of Excise Taxes, ! and paying tax on 25 or more vehicles that you file
and Schedule 6 (Form 8849), Other Claims. Also use CAUTION during the tax period. Tax-suspended vehicles

Schedule 6 (Form 8849) to make a claim for an overpayment (designated by category W) aren’t included in the electronic
due to a mistake in tax liability previously reported on Form filing requirement for 25 or more vehicles because you aren’t
2290. See When to make a claim, later. paying tax on them. However, you are encouraged to file
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;
2. The taxable gross weight category; Line 7
3. The date of destruction, theft, or sale; Complete line 7 to suspend the tax on vehicles expected to
4. A copy of the worksheet under Figuring the credit be used less than the mileage use limit during a period.
below; and
You must also:
5. If the vehicle was sold on or after July 1, 2015, the • List the vehicles on which the tax is suspended on
name and address of the purchaser of the vehicle. Schedule 1 (see Schedule 1 (Form 2290), later); and
Your claim for credit may be disallowed if you don’t • Count the number of tax-suspended vehicles (designated
provide all of the required information. by category W) listed on Schedule 1, Part I, and enter the
!
CAUTION number on Schedule 1, Part II, line b.
Figuring the credit. Figure the number of months of use
Line 8
and find the taxable gross weight category of the vehicle
before you complete the worksheet below. To figure the You must verify that vehicles listed as suspended on the
number of months of use, start counting from the first day of Form 2290 for the prior tax period and used 5,000 miles or
the month in the period in which the vehicle was first used to less (7,500 miles or less for agricultural vehicles) were not
the last day of the month in which it was destroyed, stolen, or subject to the tax for that period. To verify that vehicles listed
sold. Find the number of months of use in the Partial-Period as suspended in the prior period did not exceed the mileage
Tax Tables, later (the number of months is shown in use limit, except for any vehicles listed on line 8b, check
parentheses at the top of the table next to each month). box 8a.

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 that
enter the tax previously reported on Form 2290,
$ exceeded the mileage use limit, you must list on line 8b the
line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Partial-period tax. On the Partial-Period Tax
VINs of the vehicles listed as suspended in the prior period
Tables, later, find where the taxable gross weight and then used for 5,000 miles or more during the period
category and months of use meet and enter the tax (7,500 miles or more for agricultural vehicles). You must
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.
Line 9
Vehicle used less than the mileage use limit. If the tax
has been paid for a period on a vehicle that is used 5,000 If in the prior period, Form 2290, line 7, was completed and
miles or less (7,500 miles or less for agricultural vehicles), the tax-suspended vehicles were sold or otherwise
the 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. 7-2023) -7-

• 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
• Odometer reading at the time of sale; and is 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
former owner is also liable for the tax for that period. See
How To Pay the Tax
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 Form-2290.
page 1 and to the right of “Amended Return” write the month If you make your payment using direct debit, don’t include
in which the mileage use limit was exceeded. Don’t complete the payment voucher.
Form 2290, Part II, unless you are reporting other
tax-suspended vehicles (designated by category W) in Electronic Federal Tax Payment System (EFTPS). Using
addition to the previously tax-suspended vehicle(s) that EFTPS is voluntary, but you must enroll in EFTPS before you
exceeded the mileage use limit. File the amended Form 2290 can use it. To get more information or to enroll in EFTPS, visit
and Schedule 1 by the last day of the month following the the EFTPS website at EFTPS.gov or call 800-555-4477 (24
month in which the mileage use limit was exceeded. hours a day, 7 days a week).
If you make your payment using EFTPS, don’t include the
Agricultural vehicles. An agricultural vehicle is any
payment voucher and make sure to check the EFTPS box on
highway motor vehicle that is:
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,

-8- Instructions for Form 2290 (Rev. 7-2023)

address, EIN, “Form 2290,” and the date (as entered in box 3 Proof of payment for state registration and entry into
of the 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.
U.S. Customs and Border Protection also requires this
• Don’t staple your payment to the voucher or Form 2290. 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 newly purchased
Box 3. Enter the same date that you entered on Form 2290, vehicle if you present the state a copy of the bill of sale
Part I, line 1. showing that the vehicle was purchased within the last 60
Box 4. Enter your name and address exactly as shown on 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
Schedule 1 (Form 2290) alternate proof of payment program with the IRS. In those
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
transmitter, and/or ISP for the original electronic copy of return 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
section of Form 2290. Also, enter the designee’s name,
Part II. Complete as follows.
phone number, and any five digits that person chooses as his
• Enter on line a the total number of vehicles reported on or her personal identification number (PIN). The authorization
Form 2290, page 2.
applies only to the tax return on which it appears.
• Enter on line b the total number of taxable vehicles on
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 c the total number of taxable vehicles the information reported on Form 2290. You are also
(subtract line b from line a). authorizing the designee to:
• Exchange information concerning Form 2290 with the IRS;
and

Instructions for Form 2290 (Rev. 7-2023) -9-

• Request and receive written tax return information relating in the period while registered in your name, with proof that
to Form 2290, including copies of notices, correspondence, the 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 sold, the records must show how and when you disposed of
anything (including additional tax liability) or otherwise it.
represent you before the IRS. If you want to expand the
designee’s authority, see Pub. 947, Practice Before the IRS 6. If the tax is suspended for a vehicle, keep a record of
and Power 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
Signature compensation statements (by mail or in a digital format) or
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. Go to IRS.gov to see
of the form if the preparer was paid to prepare the form and your options for preparing and filing your return online or in
isn’t an employee of the filing entity. The preparer must give your local community, if you qualify, which include the
you a copy of the form in addition to the copy to be filed with following.
the IRS. If you are a paid preparer, enter your preparer tax • Free File. This program lets you prepare and file your
identification number (PTIN) in the space provided. Include federal individual income tax return for free using
your complete address. If you work for a firm, you must also brand-name tax-preparation-and-filing software or Free File
enter the firm’s name and the EIN of the firm. However, you fillable forms. However, state tax preparation may not be
can’t use the PTIN of the tax preparation firm in place of your available through Free File. Go to IRS.gov/FreeFile to see if
PTIN. You can apply for a PTIN online or by filing Form W-12, you qualify for free online federal tax preparation, e-filing, and
IRS Paid Preparer Tax Identification Number (PTIN) direct deposit or payment options.
Application and Renewal. For more information about • VITA. The Volunteer Income Tax Assistance (VITA)
applying for a PTIN online, visit the IRS website at IRS.gov/ program offers free tax help to people with low-to-moderate
PTIN. incomes, persons with disabilities, and
limited-English-speaking taxpayers who need help preparing
Recordkeeping their own tax returns. Go to IRS.gov/VITA, download the free
Keep records for all taxable highway vehicles registered in IRS2Go app, or call 800-906-9887 for information on free tax
your name for at least 3 years after the date the tax is due or return preparation.
paid, whichever is later. They must be available at all times • TCE. The Tax Counseling for the Elderly (TCE) program
for inspection by the IRS. Also keep copies of all returns and offers free tax help for all taxpayers, particularly those who
schedules you have filed. Keep your records even if a vehicle are 60 years of age and older. TCE volunteers specialize in
is registered in your name for only a portion of a period. If the answering questions about pensions and retirement-related
tax is suspended on a highway motor vehicle for a period issues unique to seniors. Go to IRS.gov/TCE, download the
because its use on public highways during the period didn’t free IRS2Go app, or call 888-227-7669 for information on
exceed 5,000 miles (7,500 miles for agricultural vehicles), the free tax return preparation.
registrant must keep the records at least 3 years after the end • MilTax. Members of the U.S. Armed Forces and qualified
of the period to which the suspension applies. veterans may use MilTax, a free tax service offered by the
Department of Defense through Military OneSource. For
Records for each vehicle should show all of the following more information, go to MilitaryOneSource
information. (MilitaryOneSource.mil/MilTax).
1. A detailed description of the vehicle, including the VIN. Also, the IRS offers Free File Fillable Forms, which can be
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
registered or required to be registered. Using online tools to help prepare your return. Go to
3. The date you acquired the vehicle and the name and IRS.gov/Tools for the following.
address of the person from whom you acquired it. • The Earned Income Tax Credit Assistant (IRS.gov/
EITCAssistant) determines if you’re eligible for the EIC.
4. The first month of each period in which a taxable use
occurred and any prior month in which the vehicle was used

-10- Instructions for Form 2290 (Rev. 7-2023)

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

Instructions for Form 2290 (Rev. 7-2023) -11-

• View digital copies of select notices from the IRS. • Debit or Credit Card: Choose an approved payment
• Approve or reject authorization requests from tax processor to pay online or by phone.
professionals. • Electronic Funds Withdrawal: Schedule a payment when
• View your address on file or manage your communication filing your federal taxes using tax return preparation software
preferences. or through a tax professional.
Tax Pro Account. This tool lets your tax professional submit • Electronic Federal Tax Payment System: Best option for
businesses. Enrollment is required.
an authorization request to access your individual taxpayer
IRS online account. For more information, go to IRS.gov/ • Check or Money Order: Mail your payment to the address
listed on the notice or instructions.
TaxProAccount.
• Cash: You may be able to pay your taxes with cash at a
Using direct deposit. The fastest way to receive a tax participating retail store.
refund is to file electronically and choose direct deposit, • Same-Day Wire: You may be able to do same-day wire
which securely and electronically transfers your refund from your financial institution. Contact your financial
directly into your financial account. Direct deposit also avoids institution for availability, cost, and time frames.
the possibility that your check could be lost, stolen,
destroyed, or returned undeliverable to the IRS. Eight in 10 Note. The IRS uses the latest encryption technology to
taxpayers use direct deposit to receive their refunds. If you ensure that the electronic payments you make online, by
don’t have a bank account, go to IRS.gov/DirectDeposit for phone, or from a mobile device using the IRS2Go app are
more information on where to find a bank or credit union that safe and secure. Paying electronically is quick, easy, and
can open an account online. faster than mailing in a check or money order.
Getting a transcript of a return. The quickest way to get a What if I can’t pay now? Go to IRS.gov/Payments for more
copy of your tax transcript is to go to IRS.gov/Transcripts. information about your options.
Click on either “Get Transcript Online” or “Get Transcript by • Apply for an online payment agreement (IRS.gov/OPA) to
Mail” to order a free copy of your transcript. If you prefer, you meet your tax obligation in monthly installments if you can’t
can order your transcript by calling 800-908-9946. pay your taxes in full today. Once you complete the online
process, you will receive immediate notification of whether
Reporting and resolving tax-related identity theft is- your agreement has been approved.
sues.
• Use the Offer in Compromise Pre-Qualifier to see if you
• Tax-related identity theft happens when someone steals can settle your tax debt for less than the full amount you owe.
your personal information to commit tax fraud. Your taxes For more information on the Offer in Compromise program,
can be affected if your SSN is used to file a fraudulent return go to IRS.gov/OIC.
or to claim a refund or credit.
• The IRS doesn’t initiate contact with taxpayers by email, Filing an amended return. Go to IRS.gov/Form1040X for
text messages (including shortened links), telephone calls, or information and updates.
social media channels to request or verify personal or Checking the status of your amended return. Go to
financial information. This includes requests for personal IRS.gov/WMAR to track the status of Form 1040-X amended
identification numbers (PINs), passwords, or similar returns.
information for credit cards, banks, or other financial
accounts. Note. It can take up to 3 weeks from the date you filed your
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central amended return for it to show up in our system, and
webpage, for information on identity theft and data security processing it can take up to 16 weeks.
protection for taxpayers, tax professionals, and businesses. If
your SSN has been lost or stolen or you suspect you’re a Understanding an IRS notice or letter you’ve received.
victim of tax-related identity theft, you can learn what steps Go to IRS.gov/Notices to find additional information about
you should take. responding to an IRS notice or letter.
• Get an Identity Protection PIN (IP PIN). IP PINs are Note. You can use Schedule LEP, Request for Change in
six-digit numbers assigned to taxpayers to help prevent the
Language Preference, to state a preference to receive
misuse of their SSNs on fraudulent federal income tax
notices, letters, or other written communications from the IRS
returns. When you have an IP PIN, it prevents someone else
in an alternative language. You may not immediately receive
from filing a tax return with your SSN. To learn more, go to
written communications in the requested language. The
IRS.gov/IPPIN.
IRS’s commitment to LEP taxpayers is part of a multi-year
Ways to check on the status of your refund. timeline that is scheduled to begin providing translations in
• Go to IRS.gov/Refunds. 2023. You will continue to receive communications, including
• Download the official IRS2Go app to your mobile device to notices and letters in English until they are translated to your
check your refund status. preferred language.
• Call the automated refund hotline at 800-829-1954. Contacting your local IRS office. Keep in mind, many
Note. The IRS can’t issue refunds before mid-February for questions can be answered on IRS.gov without visiting an
returns that claimed the EIC or the additional child tax credit IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask
(ACTC). This applies to the entire refund, not just the portion about most. If you still need help, IRS TACs provide tax help
associated with these credits. when a tax issue can’t be handled online or by phone. All
TACs now provide service by appointment so you’ll know in
Making a tax payment. Go to IRS.gov/Payments to make a advance that you can get the service you need without long
payment using any of the following options. wait times. Before you visit, go to IRS.gov/TACLocator to find
• IRS Direct Pay: Pay your individual tax bill or estimated tax the nearest TAC and to check hours, available services, and
payment directly from your checking or savings account at no appointment options. Or, on the IRS2Go app, under the Stay
cost to you.

-12- Instructions for Form 2290 (Rev. 7-2023)

Connected tab, choose the Contact Us option and click on to resolve tax problems with the IRS, such as audits,
“Local Offices.” appeals, and tax collection disputes. In addition, LITCs can
provide information about taxpayer rights and responsibilities
The Taxpayer Advocate Service (TAS) Is Here in different languages for individuals who speak English as a
To Help You second language. Services are offered for free or a small fee
for eligible taxpayers. To find an LITC near you, go to
What Is TAS? TaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-
Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer
TAS is an independent organization within the IRS that
Clinic List.
helps taxpayers and protects taxpayer rights. Their job is to
ensure that every taxpayer is treated fairly and that you know Privacy Act and Paperwork Reduction Act Notice. We
and understand your rights under the Taxpayer Bill of Rights. ask for the information on this form to carry out the Internal
Revenue laws of the United States. Section 4481 requires
How Can You Learn About Your Taxpayer Rights? that the use of certain types of highway motor vehicles be
taxed. Form 2290 is used to determine the amount of tax you
The Taxpayer Bill of Rights describes 10 basic rights that all owe. Sections 6011 and 6109 require you to provide the
taxpayers have when dealing with the IRS. Go to requested information, including your identifying number.
TaxpayerAdvocate.IRS.gov to help you understand what Routine uses of this information include giving it to the
these rights mean to you and how they apply. These are Department of Justice for civil and criminal litigation, and to
your rights. Know them. Use them. cities, states, the District of Columbia, and U.S.
commonwealths and possessions for use in administering
What Can TAS Do for You? their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to
TAS can help you resolve problems that you can’t resolve enforce federal nontax criminal laws, or to federal law
with the IRS. And their service is free. If you qualify for their enforcement and intelligence agencies to combat terrorism.
assistance, you will be assigned to one advocate who will Failure to provide this information in a timely manner, or
work with you throughout the process and will do everything providing false information, may subject you to penalties.
possible to resolve your issue. TAS can help you if:
• Your problem is causing financial difficulty for you, your You aren’t required to provide the information requested
family, or your business; on a form that is subject to the Paperwork Reduction Act
• You face (or your business is facing) an immediate threat unless the form displays a valid OMB control number. Books
of adverse action; or or records relating to a form or its instructions must be
• You’ve tried repeatedly to contact the IRS but no one has retained as long as their contents may become material in
responded, or the IRS hasn’t responded by the date the administration of any Internal Revenue law. Generally,
promised. tax returns and return information are confidential, as
required by section 6103.
How Can You Reach TAS? The time needed to complete and file Form 2290 and
Schedule 1 will vary depending on individual circumstances.
TAS has offices in every state, the District of Columbia, and The estimated average time is Recordkeeping, 41 hr., 22
Puerto Rico. Your local advocate’s number is in your local min.; Learning about the law or the form, 24 min.;
directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You Preparing, copying, assembling, and sending the form
can also call them at 877-777-4778. to the IRS, 1 hr., 5 min.
We welcome your comments and suggestions. You can
How Else Does TAS Help Taxpayers?
send us comments through IRS.gov/FormComments. Or you
TAS works to resolve large-scale problems that affect many can write to:
taxpayers. If you know of one of these broad issues, report it
Internal Revenue Service
to them at IRS.gov/SAMS.
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
TAS for Tax Professionals Washington, DC 20224
TAS can provide a variety of information for tax Don’t send Form 2290 to this address. Instead, see Where
professionals, including tax law updates and guidance, TAS To File, earlier.
programs, and ways to let TAS know about systemic
problems you’ve seen in your practice. Although we can’t respond individually to each comment
received, we do appreciate your feedback and will consider
Low Income Taxpayer Clinics (LITCs) your comments as we revise our tax forms, instructions, and
LITCs are independent from the IRS. LITCs represent publications.
individuals whose income is below a certain level and need

Instructions for Form 2290 (Rev. 7-2023) -13-

 Partial-Period Tax Tables (for vehicles first used after July of the period)

• Find the category line for the vehicle in Table I or Table II. The categories are listed in the Tax Computation table on Form
2290, page 2.
• Find the month the vehicle was first used on public highways.
• Read down the column. The amount where the category line and the month column meet is the tax due.
• Enter the amount on Form 2290, page 2, column (2).
Table I Vehicles Except Logging (enter in column (2)(a))
CATEGORY AUG (11) SEP (10) OCT (9) NOV (8) DEC (7) JAN (6) FEB (5) MAR (4) APR (3) MAY (2) JUNE (1)
A $ 91.67 $ 83.33 $ 75.00 $ 66.67 $ 58.33 $ 50.00 $ 41.67 $ 33.33 $ 25.00 $ 16.67 $ 8.33
B 111.83 101.67 91.50 81.33 71.17 61.00 50.83 40.67 30.50 20.33 10.17
C 132.00 120.00 108.00 96.00 84.00 72.00 60.00 48.00 36.00 24.00 12.00
D 152.17 138.33 124.50 110.67 96.83 83.00 69.17 55.33 41.50 27.67 13.83
E 172.33 156.67 141.00 125.33 109.67 94.00 78.33 62.67 47.00 31.33 15.67
F 192.50 175.00 157.50 140.00 122.50 105.00 87.50 70.00 52.50 35.00 17.50
G 212.67 193.33 174.00 154.67 135.33 116.00 96.67 77.33 58.00 38.67 19.33
H 232.83 211.67 190.50 169.33 148.17 127.00 105.83 84.67 63.50 42.33 21.17
I 253.00 230.00 207.00 184.00 161.00 138.00 115.00 92.00 69.00 46.00 23.00
J 273.17 248.33 223.50 198.67 173.83 149.00 124.17 99.33 74.50 49.67 24.83
K 293.33 266.67 240.00 213.33 186.67 160.00 133.33 106.67 80.00 53.33 26.67
L 313.50 285.00 256.50 228.00 199.50 171.00 142.50 114.00 85.50 57.00 28.50
M 333.67 303.33 273.00 242.67 212.33 182.00 151.67 121.33 91.00 60.67 30.33
N 353.83 321.67 289.50 257.33 225.17 193.00 160.83 128.67 96.50 64.33 32.17
O 374.00 340.00 306.00 272.00 238.00 204.00 170.00 136.00 102.00 68.00 34.00
P 394.17 358.33 322.50 286.67 250.83 215.00 179.17 143.33 107.50 71.67 35.83
Q 414.33 376.67 339.00 301.33 263.67 226.00 188.33 150.67 113.00 75.33 37.67
R 434.50 395.00 355.50 316.00 276.50 237.00 197.50 158.00 118.50 79.00 39.50
S 454.67 413.33 372.00 330.67 289.33 248.00 206.67 165.33 124.00 82.67 41.33
T 474.83 431.67 388.50 345.33 302.17 259.00 215.83 172.67 129.50 86.33 43.17
U 495.00 450.00 405.00 360.00 315.00 270.00 225.00 180.00 135.00 90.00 45.00
V 504.17 458.33 412.50 366.67 320.83 275.00 229.17 183.33 137.50 91.67 45.83

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

A $ 68.75 $ 62.49 $ 56.25 $ 50.00 $ 43.74 $ 37.50 $ 31.25 $ 24.99 $ 18.75 $ 12.50 $ 6.24
B 83.87 76.25 68.62 60.99 53.37 45.75 38.12 30.50 22.87 15.24 7.62
C 99.00 90.00 81.00 72.00 63.00 54.00 45.00 36.00 27.00 18.00 9.00
D 114.12 103.74 93.37 83.00 72.62 62.25 51.87 41.49 31.12 20.75 10.37
E 129.24 117.50 105.75 93.99 82.25 70.50 58.74 47.00 35.25 23.49 11.75
F 144.37 131.25 118.12 105.00 91.87 78.75 65.62 52.50 39.37 26.25 13.12
G 159.50 144.99 130.50 116.00 101.49 87.00 72.50 57.99 43.50 29.00 14.49
H 174.62 158.75 142.87 126.99 111.12 95.25 79.37 63.50 47.62 31.74 15.87
I 189.75 172.50 155.25 138.00 120.75 103.50 86.25 69.00 51.75 34.50 17.25
J 204.87 186.24 167.62 149.00 130.37 111.75 93.12 74.49 55.87 37.25 18.62
K 219.99 200.00 180.00 159.99 140.00 120.00 99.99 80.00 60.00 39.99 20.00
L 235.12 213.75 192.37 171.00 149.62 128.25 106.87 85.50 64.12 42.75 21.37
M 250.25 227.49 204.75 182.00 159.24 136.50 113.75 90.99 68.25 45.50 22.74
N 265.37 241.25 217.12 192.99 168.87 144.75 120.62 96.50 72.37 48.24 24.12
O 280.50 255.00 229.50 204.00 178.50 153.00 127.50 102.00 76.50 51.00 25.50
P 295.62 268.74 241.87 215.00 188.12 161.25 134.37 107.49 80.62 53.75 26.87
Q 310.74 282.50 254.25 225.99 197.75 169.50 141.24 113.00 84.75 56.49 28.25
R 325.87 296.25 266.62 237.00 207.37 177.75 148.12 118.50 88.87 59.25 29.62
S 341.00 309.99 279.00 248.00 216.99 186.00 155.00 123.99 93.00 62.00 30.99
T 356.12 323.75 291.37 258.99 226.62 194.25 161.87 129.50 97.12 64.74 32.37
U 371.25 337.50 303.75 270.00 236.25 202.50 168.75 135.00 101.25 67.50 33.75
V 378.12 343.74 309.37 275.00 240.62 206.25 171.87 137.49 103.12 68.75 34.37

-14-