Attention:

Use these Instructions for Form 2290 (Rev. July 2019) for the tax period
beginning on July 1, 2019, and ending on June 30, 2020. Don’t use this
revision if you need to file a return for a tax period that began on or before
June 30, 2019. To obtain a prior revision of Form 2290 and its separate
instructions, visit IRS.gov/Form2290.
THIS PAGE INTENTIONALLY LEFT BLANK
Instructions for Form 2290
Department of the Treasury
Internal Revenue Service

(Rev. July 2019)

Heavy Highway Vehicle Use Tax Return
Section references are to the Internal Revenue Code unless U.S. Customs and Border Protection. U.S. Customs and
otherwise noted. Border Protection requires proof of payment for entering a
Contents Page Canadian or Mexican vehicle into the United States. See
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Proof of payment for state registration and entry into the
United States under Schedule 1 (Form 2290), later.
Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Schedule 1. You should complete and file both copies of
Schedule 1. The second copy will be stamped and returned
When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
to you for use as proof of payment.
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Electronic filing. Electronic filing is required for each return
reporting and paying tax on 25 or more vehicles that you file
Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . 4 during the tax period. Tax-suspended vehicles (designated
Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . 4 by category W) aren’t included in the electronic filing
Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 requirement for 25 or more vehicles since you aren’t paying
Employer Identification Number (EIN) . . . . . . . . . . 4 tax on them. However, you are encouraged to file
electronically regardless of the number of vehicles being
Vehicle Identification Number (VIN) . . . . . . . . . . . 4
reported. File Form 2290 electronically through a provider
Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . 4 participating in the Internal Revenue Service (IRS) e-file
Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . 5 program for excise taxes. Once your return is accepted by
Part I. Figuring the Tax . . . . . . . . . . . . . . . . . . . . . . . 5 the IRS, your stamped Schedule 1 can be available within
Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 minutes. For more information on e-file, visit IRS.gov and
search “2290 e-file” or visit IRS.gov/Trucker.
How To Pay the Tax . . . . . . . . . . . . . . . . . . . . . . . . . 8
Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . 8
General Instructions
. . . . .
Schedule 1 (Form 2290), Consent to
Disclosure of Tax Information . . . . . . . . 9
. . . . .
Purpose of Form
Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . 9
Use Form 2290 for the following actions.
Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 • Figure and pay the tax due on highway motor vehicles
used during the period with a taxable gross weight of 55,000
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 10 pounds or more.
Partial-Period Tax Tables (for vehicles first used • Figure and pay the tax due on a vehicle for which you
after July of the period) . . . . . . . . . . . . . . . . . . . 13 completed the suspension statement on another Form 2290
if that vehicle later exceeded the mileage use limit during the
Future Developments period. See Suspended vehicles exceeding the mileage use
limit, later.
For the latest information about developments related to • Figure and pay the tax due if, during the period, the
Form 2290 and its instructions, such as legislation enacted taxable gross weight of a vehicle increases and the vehicle
after they were published, go to IRS.gov/Form2290. falls into a new category. See Line 3, later.
• Claim suspension from the tax when a vehicle is expected
What’s New to be used 5,000 miles or less (7,500 miles or less for
agricultural vehicles) during the period.
New filing address for Form 2290 paper returns. For • Claim a credit for tax paid on vehicles that were destroyed,
2019, there are new filing addresses for paper returns filed. stolen, sold, or used 5,000 miles or less (7,500 miles or less
See Where To File, later. for agricultural vehicles).
• Report acquisition of a used taxable vehicle for which the
Reminders tax has been suspended.
• Figure and pay the tax due on a used taxable vehicle
Payment through credit or debit card. Form 2290 filers acquired and used during the period. See Used vehicle, later.
are now able to pay their Form 2290 tax liability with either a
Use Schedule 1 for the following actions.
credit or debit card. See Credit or debit card under How To
Pay the Tax, later, for more information. • To report all vehicles for which you are reporting tax
(including an increase in taxable gross weight) and those that
Schedule 1 (Form 2290)—Month of first use. Form 2290
you are reporting suspension of the tax by category and
filers must enter the month of first use in Schedule 1 to
vehicle identification number (VIN).
indicate when the vehicles included in Schedule 1 were first
used during the tax period. See Month of first use under • As proof of payment to register your vehicle(s) (unless
specifically exempted) in any state. Use the copy of
Schedule 1 (Form 2290), later, for more information.
Schedule 1 stamped and returned to you by the IRS for this
purpose.

Apr 04, 2019 Cat. No. 27231L

 Use Form 2290-V, Payment Voucher, to accompany your Products harvested from the forested site may include
check or money order. Form 2290-V is used to credit your timber that has been processed for commercial use by
heavy highway vehicle use tax payment to your account. If sawing into lumber, chipping, or other milling operations if the
filing electronically, see How To Pay the Tax, later. processing occurs before transportation from the forested
site.
Who Must File
Logging vehicles are taxed at reduced rates. See
You must file Form 2290 and Schedule 1 for the tax period
TIP Table II, later.
beginning on July 1, 2019, and ending on June 30, 2020, if a
taxable highway motor vehicle (defined later) is registered, or
required to be registered, in your name under state, District of Taxable Vehicles
Columbia, Canadian, or Mexican law at the time of its first
use during the period and the vehicle has a taxable gross Highway motor vehicles that have a taxable gross weight of
weight of 55,000 pounds or more. See the examples under 55,000 pounds or more are taxable.
When To File, later. A highway motor vehicle includes any self-propelled
You may be an individual, limited liability company (LLC), vehicle designed to carry a load over public highways,
corporation, partnership, or any other type of organization whether or not also designed to perform other functions.
(including nonprofit, charitable, educational, etc.). Examples of vehicles that are designed to carry a load over
public highways include trucks, truck tractors, and buses.
Disregarded entities and qualified subchapter S subsid- Generally, vans, pickup trucks, panel trucks, and similar
iaries. Qualified subchapter S subsidiaries (QSubs) and trucks aren’t subject to this tax because they have a taxable
eligible single-owner disregarded entities are treated as gross weight less than 55,000 pounds.
separate entities for most excise tax and reporting purposes.
QSubs and eligible single-owner disregarded entities must A vehicle consists of a chassis, or a chassis and body,
pay and report excise taxes, register for excise tax activities, but doesn’t include the load. It doesn’t matter if the vehicle is
and claim any refunds, credits, and payments under the designed to perform a highway transportation function for
entity’s employer identification number (EIN). These actions only a particular type of load, such as passengers,
can’t take place under the owner’s taxpayer identification furnishings, and personal effects (as in a house, office, or
number (TIN). Some QSubs and disregarded entities may utility trailer), or a special kind of cargo, goods, supplies, or
already have an EIN. However, if you are unsure, please call materials. It doesn’t matter if machinery or equipment is
the IRS Business and Specialty Tax line at 800-829-4933. specially designed (and permanently mounted) to perform
For more information on applying for an EIN, see Employer some off-highway task unrelated to highway transportation
Identification Number (EIN), later. except to the extent discussed later under Vehicles not
considered highway motor vehicles.
Generally, QSubs and eligible single-owner disregarded
entities will continue to be treated as disregarded entities for Use means the use of a vehicle with power from its own
other federal tax purposes (other than employment taxes). motor on any public highway in the United States.
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,
Dual registration. If a taxable vehicle is registered in the and city roads.
name of both the owner and another person, the owner is Example. You purchased your heavy truck from the
liable for the tax. This rule also applies to dual registration of dealer and drove it over the public highways to your home.
a leased vehicle. The drive home was your first taxable use of the vehicle.
Dealers. Any vehicle operated under a dealer’s tag, license, Exemptions. The use of certain highway motor vehicles is
or permit is considered registered in the name of the dealer. exempt from the tax (and thus not required to be reported on
Used vehicle. See Used vehicles and Tax computation for a Form 2290) if certain requirements are met. The use of a
privately purchased used vehicles and required claim highway motor vehicle isn’t subject to the tax if it is used and
information for sold used vehicles, later. actually operated by:
• The Federal Government;
Logging vehicles. A vehicle qualifies as a logging vehicle if: • The District of Columbia;
1. It is used exclusively for the transportation of products • A state or local government;
harvested from the forested site, or it exclusively transports • The American National Red Cross;
the products harvested from the forested site to and from • A nonprofit volunteer fire department, ambulance
locations on a forested site (public highways may be used association, or rescue squad;
between the forested site locations); and • An Indian tribal government but only if the vehicle’s use
2. It is registered (under the laws of the state or states in involves the exercise of an essential tribal government
which the vehicle is required to be registered) as a highway function; or
motor vehicle used exclusively in the transportation of • A mass transportation authority if it is created under a
harvested forest products. A vehicle will be considered to be statute that gives it certain powers normally exercised by the
registered under the laws of a state as a highway motor state.
vehicle used exclusively in the transportation of harvested Also exempt from tax (and thus not required to be
forest products if the vehicle is so registered under a state reported on a Form 2290) is the use of:
statute or legally valid regulations. In addition, no special tag • Qualified blood collector vehicles (see below) used by
or license plate identifying a vehicle as being used in the qualified blood collector organizations; and
transportation of harvested forest products is required. • Mobile machinery that meets the specifications for a
chassis as described under Specially designed mobile
machinery for nontransportation functions, later.

-2- Instructions for Form 2290 (Rev. 07-2019)

 Qualified blood collector vehicle. A qualified blood day, September 3, 2019 (September 2 is the Labor Day
collector vehicle is a vehicle at least 80% of the use of which holiday). To figure the tax, John would use the amounts on
during the prior tax period was by a qualified blood collector Form 2290, page 2, column (1).
organization for the collection, storage, or transportation of Example 2. John purchases a new taxable vehicle on
blood. A vehicle first placed in service in a tax period will be November 2, 2019. The vehicle is required to be registered in
treated as a qualified blood collector vehicle for the tax his name. The vehicle is first used on the public highway by
period if the qualified blood collector organization certifies driving it home from the dealership after purchasing it in
that the organization reasonably expects at least 80% of the November. John must file another Form 2290 reporting the
use of the vehicle by the organization during the tax period new vehicle by December 31, 2019, for the period beginning
will be in the collection, storage, or transportation of blood. November 1, 2019, through June 30, 2020. To figure the tax,
Vehicles not considered highway motor vehicles. John would use Table I, later.
Generally, the following kinds of vehicles aren’t considered Example 3. All of Trucker A’s vehicles are first used in
highway vehicles. the current period in July 2019 by driving them from the
1. Specially designed mobile machinery for dealership on the public highway to his warehouse after
nontransportation functions. A self-propelled vehicle isn’t purchasing them. Trucker A must file one Form 2290 on or
a highway vehicle if all the following apply. before September 3, 2019. Because August 31, 2019, falls
a. The chassis has permanently mounted to it machinery on a Saturday, Trucker A doesn't have to file until the next
or equipment used to perform certain operations business day, September 3, 2019 (September 2 is the Labor
(construction, manufacturing, drilling, mining, timbering, Day holiday). Trucker B first uses vehicles on the public
processing, farming, or similar operations) if the operation of highway in July and August. Trucker B must report the
the machinery or equipment is unrelated to transportation on vehicles first used in July by September 3, 2019, on the
or off the public highways. return normally due on August 31, 2019, and the vehicles first
used in August on a separate return filed by September 30,
b. The chassis has been specially designed to serve only 2019.
as a mobile carriage and mount (and power source, if
applicable) for the machinery or equipment, whether or not
the machinery or equipment is in operation. and enter
IF, in this period, the this date on
c. The chassis couldn’t, because of its special design vehicle is first used THEN, file Form 2290 and Form 2290,
and without substantial structural modification, be used as during ... make your payment by ...* line 1**
part of a vehicle designed to carry any other load.
July, 2019 September 3, 2019 201907
2. Vehicles specially designed for off-highway
transportation. A vehicle isn’t treated as a highway vehicle if August, 2019 September 30, 2019 201908
the vehicle is specially designed for the primary function of September, 2019 October 31, 2019 201909
transporting a particular type of load other than over the October, 2019 December 2, 2019 201910
public highway and because of this special design, the
vehicle’s capability to transport a load over a public highway November, 2019 December 31, 2019 201911
is substantially limited or impaired. December, 2019 January 31, 2020 201912
To make this determination, you can take into account the January, 2020 March 2, 2020 202001
vehicle’s size; whether the vehicle is subject to licensing,
February, 2020 March 31, 2020 202002
safety, or other requirements; and whether the vehicle can
transport a load at a sustained speed of at least 25 miles per March, 2020 April 30, 2020 202003
hour. It doesn’t matter that the vehicle can carry heavier April, 2020 June 1, 2020 202004
loads off highway than it is allowed to carry over the highway.
May, 2020 June 30, 2020 202005
When To File June, 2020 July 31, 2020 202006
Form 2290 must be filed for the month the taxable vehicle is *
File by this date regardless of when state registration for the vehicle is due. If any
first used on public highways during the current period. The due date falls on a Saturday, Sunday, or legal holiday, file by the next business
current period begins July 1, 2019, and ends June 30, 2020. 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
computation for privately purchased used vehicles and required claim information
following the month of first use (as shown in the chart, later).
for sold used vehicles, later.
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.
If you first use multiple vehicles in more than one month,
then a separate Form 2290 must be filed for each month, as Extension of time to file. Before the due date of the return,
shown in Example 3, later. you may request an extension of time to file your return by
The filing rules apply whether you are paying the tax or writing to:
reporting suspension of the tax. The following examples
demonstrate these rules. Department of the Treasury
Internal Revenue Service
Example 1. John uses a taxable vehicle on a public Cincinnati, OH 45999-0031
highway by driving it home from the dealership on July 2,
2019, after purchasing it. John must file Form 2290 by In your letter, you must fully explain the cause of the delay.
September 3, 2019, for the period beginning July 1, 2019, Except for taxpayers abroad, the extension may be for no
through June 30, 2020. Because August 31, 2019, falls on a more than 6 months. An extension of time to file doesn’t
Saturday, John doesn't have to file until the next business

Instructions for Form 2290 (Rev. 07-2019) -3-

extend the time to pay the tax. If you want an extension of The assistor will have access to your Form 2290 account
time to pay, you must request that separately. information. Spanish-speaking assistors are available. Have
your Form 2290 and information about your filing available
How To File when you call. For help with other returns filed, taxes paid,
Electronic filing is required for each return reporting etc., visit IRS.gov/Help/Tax-Law-Questions for individual
and paying tax on 25 or more vehicles. returns or call 800-829-4933 for business returns.
!
CAUTION Tax-suspended vehicles (designated by category W)
Penalties and Interest
aren’t included in the electronic filing requirement for 25 or
more vehicles since you aren’t paying tax on them. However, If you receive a penalty for filing your return late or paying
all taxpayers are encouraged to file electronically. Electronic your tax late and believe you have reasonable cause for
filing generally allows for quicker processing of your return. A doing so, send a letter to the IRS explaining why you believe
stamped Schedule 1 can be available within minutes after you have reasonable cause for filing late or paying late.
filing and acceptance by the IRS. Alternatively, you may visit IRS.gov/PenaltyRelief for more
information on how to request penalty relief, or call the
Electronically. File Form 2290 electronically through any number on the notice you received from the IRS informing
electronic return originator (ERO), transmitter, and/or you of the penalty and/or interest assessed. Don’t attach an
intermediate service provider (ISP) participating in the IRS explanation when you file your return.
e-file program for excise taxes. For more information on
e-file, visit the IRS website at IRS.gov/e-File-Providers/e-File-
Form-2290 or visit IRS.gov/Trucker.
Specific Instructions
Paper. Mail Form 2290 to the address shown under Where Getting Started
To File next. If you didn’t pay the tax using the Electronic To complete Form 2290, have the following information
Federal Tax Payment System (EFTPS) or using a credit or available.
debit card, mail Form 2290-V and your check or money order
1. Your employer identification number (EIN). You must
with Form 2290. For more information on payments, see How
have an EIN to file Form 2290. You can’t use your social
To Pay the Tax, later.
security number.
Where To File 2. The vehicle identification number (VIN) of each
If you aren’t filing electronically, mail Form 2290 to: vehicle.
3. The taxable gross weight of each vehicle to determine
Form 2290 with full payment Internal Revenue Service its category.
P.O. Box 932500
Louisville, KY 40293-2500 Employer Identification Number (EIN)
Enter the correct EIN. If you don’t have an EIN, apply for one
Form 2290 without payment due Department of the Treasury online at IRS.gov/EIN. Only persons with an address in a
or if payment is made through Internal Revenue Service foreign country, for example Canada, may apply for an EIN
EFTPS or by credit/debit card Ogden, UT 84201-0031 by calling 267-941-1099 (not a toll-free call). You may also
apply for an EIN by faxing or mailing Form SS-4, Application
for Employer Identification Number, to the IRS.
See When To File, earlier, to determine the due date of your Vehicle Identification Number (VIN)
return.
The VIN of your vehicle can be obtained from the registration,
Private Delivery Services title, or actual vehicle. Generally, the VIN is 17 characters
made up of numbers and letters. Be sure to use the VIN for
You can use certain private delivery services (PDS)
the vehicle and not from the trailer.
designated by the IRS to meet the “timely mailing as timely
filing/paying” rule for tax returns and payments. Go to Taxable Gross Weight
IRS.gov/PDS for the current list of designated services.
The taxable gross weight of a vehicle (other than a bus) is the
The private delivery service can tell you how to get written total of:
proof of the mailing date.
1. The actual unloaded weight of the vehicle fully
Private delivery services can’t deliver items to P.O. equipped for service,
! boxes. You must use the U.S. Postal Service to mail
2. The actual unloaded weight of any trailers or
any item to an IRS P.O. box address.
semitrailers fully equipped for service customarily used in
CAUTION

combination with the vehicle, and

Form 2290 Call Site 3. The weight of the maximum load customarily carried
You can get immediate help with your Form 2290 questions on the vehicle and on any trailers or semitrailers customarily
by calling the Form 2290 call site. The hours of operation are used in combination with the vehicle.
Monday–Friday, 8:00 a.m. to 6:00 p.m., Eastern time.
Actual unloaded weight of a vehicle is the empty (tare)
IF you are calling from ... THEN use this number:
weight of the vehicle.

The United States 866-699-4096 (toll free)

A trailer or semitrailer is treated as customarily used in
connection with a vehicle if the vehicle is equipped to tow the
Canada or Mexico 859-320-3581 (not toll free) trailer or semitrailer.

-4- Instructions for Form 2290 (Rev. 07-2019)

 Fully equipped for service includes the body (whether Canadian or Mexican address. Follow the country’s
or not designed for transporting cargo, such as a concrete practice for entering the postal code. Don’t abbreviate the
mixer); all accessories; all equipment attached to or carried country name.
on the vehicle for use in its operation or maintenance; and a
full supply of fuel, oil, and water. The term doesn’t include the Final return. If you no longer have vehicles to report, file a
driver; any equipment (not including the body) mounted on, final return. Check the Final Return box on Form 2290, sign
or attached to, the vehicle, for use in handling, protecting, or the return, and mail it to the IRS.
preserving cargo; or any special equipment (such as an air Amended return. Check the Amended Return box only if
compressor, crane, or 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.
The taxable gross weight of a bus is its actual unloaded For more information, see Line 3, or Suspended vehicles
weight fully equipped for service plus 150 pounds for each exceeding the mileage use limit, later.
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 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.
State registration by gross weight category. If the Line 2
vehicle is registered in any state that requires vehicles to be To figure the tax on line 2, complete the Tax Computation on
registered on the basis of gross weight, and the vehicle isn’t Form 2290, page 2. Don’t use line 2 to report additional tax
registered in any state that requires a declaration of specific from an increase in taxable gross weight. Instead, report the
gross weight, then the vehicle’s taxable gross weight must additional tax on line 3.
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 next. 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
1. In a state in which it isn’t registered, vehicles), later, for the partial-period tax table. Enter the tax
in column (2)(a) for the applicable category; use column (2)
2. At more than a state’s maximum weight limit, or
(b) for logging vehicles.
3. At more than the weight at which it is registered in the Used vehicles. If you acquire and register or are required
state. to register a used taxable vehicle in your name during the tax
However, special temporary travel permits don’t include period, you must keep as part of your records proof showing
permits that are issued for your vehicle if the total amount of whether there was a use of the vehicle or a suspension of the
time covered by those permits is more than 60 days or (if tax during the period before the vehicle was registered in
issued on a monthly basis) more than 2 months during a your name. The evidence may be a written statement signed
taxable year. and dated by the person (or dealer) from whom you
purchased the vehicle.
Name and Address Tax computation for privately purchased used
Enter your name and address. Include the suite, room, or vehicles and required claim information for sold used
other unit number after the street address. If your address vehicles.
has changed, check the Address Change box on Form 2290. 1. For vehicles purchased from a seller who has paid the
P.O. box. If the post office doesn’t deliver mail to the street tax for the current period: If a vehicle is purchased on or after
address and you have a P.O. box, show the box number July 1, 2019, but before June 1, 2020, and the buyer’s first
instead of the street address. use (such as driving it from the purchase location to the

Instructions for Form 2290 (Rev. 07-2019) -5-

buyer’s home or business location) is in the month of sale, amounts in column (4) for categories A–V, and enter the total
the buyer’s total tax for the tax period doesn’t include the tax tax amount.
for the month of sale.
Note. The due date of Form 2290 doesn’t change. The Line 3
buyer should enter the month after the sale on Form 2290, Complete line 3 only if the taxable gross weight of a vehicle
line 1 (Example: November 2019 is entered as “201911”). increases during the period and the vehicle falls in a new
2. If a vehicle is sold, the name and address of the category. For instance, an increase in maximum load
purchaser (along with previously required information) must customarily carried may change the taxable gross weight.
be included with the seller’s claim for a credit or refund of tax Report the additional tax for the remainder of the period
paid for the remaining months of the current period. on Form 2290, line 3. Don’t report any tax on line 2 unless
For vehicle purchases from a seller who has paid the other taxable vehicles are being reported in addition to the
tax for the current period: Buyer’s tax computation for a vehicle(s) with the increased taxable gross weight. Check the
used vehicle privately purchased on or after July 1, Amended Return box and to the right of “Amended Return”
2019, but before June 1, 2020, when the buyer’s first write the month the taxable gross weight increased. File
use is in the month of sale. The tax on the buyer’s use of a Form 2290 and Schedule 1 by the last day of the month
vehicle after the purchase is prorated by multiplying a full tax following the month in which the taxable gross weight
period’s tax by a fraction. increased.
1. The numerator is the number of months in the period Figure the additional tax using the following worksheet.
from the first day of the month after the month of sale through Attach a copy of the worksheet for each vehicle.
the end of the tax period.
2. The denominator is the number of months in the entire 1. Enter the month the taxable gross weight increased.
tax period. Enter the month here and in the space next to the
Amended Return box on Form 2290, page 1 . . . .
The buyer also MUST do the following. 2. From Form 2290, page 2, determine the new taxable
gross weight category. Next, go to the Partial-Period
• Determine that the seller has paid the tax for the current period. A Tax Tables, later. Find the month entered on line 1
copy of the seller’s stamped Schedule 1 is one way to make this above. Read down the column to the new category;
determination. $
this is the new tax. Enter the amount here . . . . .
• Enter the month after the sale on line 1. 3. On the Partial-Period Tax Tables, later, find the tax
• Enter the prorated tax on column (2) of page 2. under that month for the previous category reported.
Enter the amount here . . . . . . . . . . . . . . . . . . $
4. Additional tax. Subtract line 3 from line 2. Enter the
Example. On July 2, 2019, Linda paid the full tax period additional tax here and on Form 2290, line 3 . . . . $
tax of $550 for the use of her 80,000-pound taxable gross
weight vehicle. John purchased the used truck from Linda on
September 9, 2019, and drove it on the public highway from If the increase in taxable gross weight occurs in July
Linda’s home to his own home the next day. Linda, the seller, after you have filed your return, use the amounts on
can claim a credit or refund of the tax she paid for the 9 !
CAUTION Form 2290, page 2, for the new category instead of
months after the sale. Because of that, and that John’s first the partial-period tax tables.
taxable use was to drive the truck to his home in the month of
sale (September), his prorated tax is figured from the first day
of the next month (October), through the end of the taxable Line 5
period, June 30, 2020. The due date of John’s Form 2290 Complete line 5 only if you are claiming a credit for tax paid
doesn’t change, so he must file by October 31, 2019. on a vehicle that was:
• Sold before June 1 and not used during the remainder of
Full tax period tax: $550 the period,
Numerator: 9 (number of months from October through June) • Destroyed (so damaged by accident or other casualty it
Denominator: 12 (full 12-month tax period, July through isn’t economical to rebuild it) or stolen before June 1 and not
June) used during the remainder of the period, or
Prorated tax: 9/12 of $550 = $412.50 • Used during the prior period 5,000 miles or less (7,500
John should enter “201910” on line 1 and $412.50 on column miles or less for agricultural vehicles).
(2)(a) in the category V line.
A credit, lower tax, exemption, or refund isn’t allowed for
Logging vehicles. For logging vehicles, see Table II,
an occasional light or decreased load or a discontinued or
later, for the partial-period tax table. Enter the tax in column
changed use of the vehicle.
(2)(b) for the applicable category.
Column (3)—Number of vehicles. Enter the number of The amount claimed on line 5 can’t exceed the tax
vehicles for categories A–V in the applicable column. Add the reported on line 4. Any excess credit must be claimed as a
number of vehicles in columns (3)(a) and (3)(b), categories refund using Form 8849, Claim for Refund of Excise Taxes,
A–V, and enter the combined number on the total line in and Schedule 6 (Form 8849), Other Claims. Also use
column (3). For category W, enter the number of suspended Schedule 6 (Form 8849) to make a claim for an overpayment
vehicles in the applicable column. due to a mistake in tax liability previously reported on Form
2290. See When to make a claim, later.
Column (4)—Amount of tax. Multiply the applicable tax
amount times the number of vehicles. Add all amounts in a Information to be submitted. On a separate sheet of
category and enter the result in column (4). Then, add the tax paper, provide an explanation detailing the facts for each
credit.

-6- Instructions for Form 2290 (Rev. 07-2019)

 For vehicles destroyed, stolen, or sold, include the participating in the IRS e-file program for excise taxes. Once
following. your return is accepted by the IRS, your stamped Schedule 1
1. The VIN; can be available within minutes.
2. The taxable gross weight category;
3. The date of destruction, theft, or sale;
Line 7
Complete line 7 to suspend the tax on vehicles expected to
4. A copy of the worksheet under Figuring the credit
be used less than the mileage use limit during a period.
below; and
5. If the vehicle was sold on or after July 1, 2015, the You also must:
name and address of the purchaser of the vehicle. • List the vehicles on which the tax is suspended on
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
and find the taxable gross weight category of the vehicle Line 8
before you complete the worksheet below. To figure the If any of the vehicles listed as suspended in the prior period
number of months of use, start counting from the first day of exceeded the mileage use limit, check the box on line 8a and
the month in the period in which the vehicle was first used to list the vehicle identification numbers for those vehicles on
the last day of the month in which it was destroyed, stolen, or line 8b. Attach a separate sheet if needed.
sold. Find the number of months of use in the Partial-Period
Tax Tables, later (the number of months is shown in Line 9
parentheses at the top of the table next to each month). If in the prior period, Form 2290, line 7, was completed and
the tax-suspended vehicles were sold or otherwise
1. For the vehicle that was destroyed, stolen, or sold, transferred, complete line 9.
enter the tax previously reported on Form 2290,
line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Sales. If you sell a vehicle while under suspension, a
2. Partial-period tax. On the Partial-Period Tax statement must be given to the buyer and must show:
Tables, later, find where the taxable gross weight • The seller’s name, address, and EIN;
category and months of use meet and enter the tax • VIN;
here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ • Date of the sale;
3. Credit. Subtract line 2 from line 1. Enter here and on • Odometer reading at the beginning of the period;
$
Form 2290, line 5 . . . . . . . . . . . . . . . . . . . . . • Odometer reading at the time of sale; and
• The buyer’s name, address, and EIN.
The buyer must attach this statement to Form 2290 and file
The credit for each vehicle must be calculated separately. the return by the date shown in the table under When To File,
Vehicle used less than the mileage use limit. If the tax earlier.
has been paid for a period on a vehicle that is used 5,000 If, after the sale, the use of the vehicle exceeds the
miles or less (7,500 miles or less for agricultural vehicles), mileage use limit (including the highway mileage recorded on
the person who paid the tax may make a claim for the credit. the vehicle by the former owner) for the period, and the
former owner has provided the required statement, the new
When to make a claim. For a vehicle that was destroyed,
owner is liable for the tax on the vehicle. If the former owner
stolen, or sold before June 1, a credit for tax paid can be
hasn’t furnished the required statement to the new owner, the
claimed on the next Form 2290 filed or a refund of tax paid
former owner is also liable for the tax for that period. See
can be claimed on Form 8849.
Suspended vehicles exceeding the mileage use limit below.
For a vehicle that was used 5,000 miles or less (7,500 Also see Used vehicles, earlier.
miles or less for agricultural vehicles) during the period, a
credit for tax paid can be claimed on the first Form 2290 filed Suspended vehicles exceeding the mileage use limit.
for the next period. Likewise, a refund for tax paid can’t be Once a suspended vehicle exceeds the mileage use limit, the
claimed on Form 8849 until the end of the Form 2290 tax tax becomes due. Mileage use limit means the use of a
period. For example, if the tax was paid for the period July 1, vehicle on public highways 5,000 miles or less (7,500 miles
2019, through June 30, 2020, for a vehicle used 5,000 miles or less for agricultural vehicles). The mileage use limit applies
or less during the period, a credit on Form 2290 (or refund on to the total mileage a vehicle is used during a period,
Form 8849) can’t be claimed until after June 30, 2020. regardless of the number of owners.
Figure the tax on Form 2290, page 2, based on the month
Part II. Statement in Support of the vehicle was first used in the tax period. Report the tax on
Suspension Form 2290, line 2. Check the Amended Return box on
page 1 and to the right of “Amended Return” write the month
Electronic filing is required for each return reporting in which the mileage use limit was exceeded. Don’t complete
and paying tax on 25 or more vehicles that you file Form 2290, Part II, unless you are reporting other
!
CAUTION during the tax period. Tax-suspended vehicles tax-suspended vehicles (designated by category W) in
(designated by category W) aren’t included in the electronic addition to the previously tax-suspended vehicle(s) that
filing requirement for 25 or more vehicles since you aren’t exceeded the mileage use limit. File the amended Form 2290
paying tax on them. However, you are encouraged to file and Schedule 1 by the last day of the month following the
electronically regardless of the number of vehicles being month in which the mileage use limit was exceeded.
reported. File Form 2290 electronically through a provider

Instructions for Form 2290 (Rev. 07-2019) -7-

Agricultural vehicles. An agricultural vehicle is any Paying on time. For EFTPS payments to be on time, you
highway motor vehicle that is: must submit the payment by 8:00 p.m. Eastern time the day
before the date the payment is due.
1. Used (or expected to be used) primarily for farming
purposes, and Credit or debit card. To pay with a credit or debit card, go
2. Registered (under state laws) as a highway motor to IRS.gov/PayByCard. A convenience fee is charged by
vehicle used for farming purposes for the entire period. A these service providers.
special tag or license plate identifying the vehicle as used for If you make your payment using a credit or debit card,
farming isn’t required for it to be considered an agricultural don’t include the payment voucher and make sure to check
vehicle. 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
A vehicle is used primarily for farming purposes if more returns without payment due under Where To File, earlier.
than half of the vehicle’s use (based on mileage) during the
period is for farming purposes (defined below). Check or money order. If you use this method, you also
must complete the payment voucher. See Payment voucher
Don’t take into account the number of miles the vehicle is
below.
used on the farm when determining if the 7,500-mile limit on
the public highways has been exceeded. Keep accurate • Don’t send cash. Make your check or money order
payable to “United States Treasury.” Write your name,
records of the miles that a vehicle is used on a farm.
address, EIN, “Form 2290,” and the date (as entered in box 3
Farming purposes means the transporting of any farm of the payment voucher) on your payment.
commodity to or from a farm, or the use directly in agricultural • Detach the voucher and send it with the Form 2290, both
production. copies of Schedule 1, and your payment. If you filed
Farm commodity means any agricultural or horticultural electronically, don’t send Form 2290 and Schedule 1 with the
commodity, feed, seed, fertilizer, livestock, bees, poultry, payment voucher. See Where To File, earlier.
fur-bearing animals, or wildlife. A farm commodity doesn’t • Don’t staple your payment to the voucher or Form 2290.
include a commodity that has been changed by a processing Payment voucher. Complete Form 2290-V, Payment
operation from its raw or natural state. Voucher. If you have your Form 2290 prepared by a third
Example. Juice extracted from fruits or vegetables isn’t a party, provide this payment voucher to the return preparer.
farm commodity for purposes of the suspension of tax on Box 1. Enter your EIN. If you don’t have an EIN, see
agricultural vehicles. Employer Identification Number (EIN), earlier.
A vehicle is considered used for farming purposes if it Box 2. Enter the amount you are paying with Form 2290.
is used in an activity that contributes in any way to the
conduct of a farm. Activities that qualify include clearing land, Box 3. Enter the same date that you entered on Form 2290,
repairing fences and farm buildings, building terraces or Part I, line 1.
irrigation ditches, cleaning tools or farm machinery, and Box 4. Enter your name and address exactly as shown on
painting. But a vehicle will not be considered used for farming Form 2290. Print your name clearly.
purposes if used in connection with operations such as
canning, freezing, packaging, or other processing operations.
Schedule 1 (Form 2290)
How To Pay the Tax Complete and file both copies of Schedule 1. The second
copy will be stamped and returned to you for use as proof of
There are four methods to pay the tax. payment. Your return may be rejected if Schedule 1 isn’t
• Electronic funds withdrawal (direct debit) if filing attached to Form 2290.
electronically. E-file. If Form 2290 is filed electronically, a copy of
• Electronic Federal Tax Payment System (EFTPS). Schedule 1 with an IRS watermark will be sent to the ERO,
• Credit or debit card payment. transmitter, and/or ISP electronically. Ask the ERO,
• Check or money order using the payment voucher. transmitter, and/or ISP for the original electronic copy of
You must pay the tax in full with your Form 2290. Schedule 1.
Electronic funds withdrawal (direct debit). If you are Note. If you want a copy of a prior-period Schedule 1
filing Form 2290 electronically, you can authorize a direct returned, you must send a written request to:
debit to make your payment. For more information on e-file,
visit the IRS website at IRS.gov/e-File-Providers/e-File- Department of the Treasury
Form-2290. Internal Revenue Service
If you make your payment using direct debit, don’t include Cincinnati, OH 45999-0031
the payment voucher.
EFTPS. Using EFTPS is voluntary, but you must enroll in Name and address. Enter your name and address on
EFTPS before you can use it. To get more information or to Schedule 1 exactly as shown on Form 2290. See Name and
enroll in EFTPS, visit the EFTPS website at EFTPS.gov or Address, earlier. Make sure the EIN is also the same as that
call 800-555-4477 (24 hours a day, 7 days a week). entered on page 1 of Form 2290.
Month of first use. Enter the same date as that entered
If you make your payment using EFTPS, don’t include the
on Form 2290, Part I, line 1, in the space for Month of first
payment voucher and make sure to check the EFTPS box on
use.
line 6 of Form 2290. If filing a paper Form 2290, mail Form
2290 to the address for filing returns without payment due Part I. Enter by category the VIN of each vehicle for which
under Where To File, earlier. you are reporting tax. Failure to include the full VIN may
prevent you from registering your vehicle with the state.

-8- Instructions for Form 2290 (Rev. 07-2019)

Part II. Complete as follows. or her personal identification number (PIN). The authorization
• Enter on line a the total number of vehicles reported on applies only to the tax return on which it appears.
Form 2290, page 2. By checking the Yes box, you are authorizing the IRS to
• Enter on line b the total number of taxable vehicles on speak with the designee to answer any questions relating to
which the tax is suspended, reported on Form 2290, page 2, the information reported on Form 2290. You are also
column (3), category W. authorizing the designee to:
• Enter on line c the total number of taxable vehicles • Exchange information concerning Form 2290 with the IRS;
(subtract line b from line a). and
Proof of payment for state registration and entry into • Request and receive written tax return information relating
the United States. Generally, states will require verification to Form 2290, including copies of notices, correspondence,
of payment of the tax for any taxable vehicle before they will and account transcripts.
register the vehicle. Use the stamped copy of Schedule 1 as
You aren’t authorizing the designee to bind you to
proof of payment when registering vehicles with the state.
anything (including additional tax liability) or otherwise
U.S. Customs and Border Protection also requires this represent you before the IRS. If you want to expand the
proof of payment for entering a Canadian or Mexican vehicle designee’s authority, see Pub. 947, Practice Before the IRS
into the United States. and Power of Attorney.
If you don’t have the stamped copy, you may use a
The authorization will automatically expire 1 year from the
photocopy of the Form 2290 (with the Schedule 1 attached)
due date (without regard to extensions) for filing your Form
filed with the IRS and a photocopy of both sides of the
2290. If you or your designee wants to revoke this
canceled check as proof of payment.
authorization, send a written statement of revocation to:
Note. If the state receives your application for registration of
your highway motor vehicle during the months of July, Department of the Treasury
August, or September, you may provide the immediately Internal Revenue Service
previous taxable period’s approved Schedule 1 that was Cincinnati, OH 45999
returned to you by the IRS, as proof of payment. Remember
to file Form 2290 for the current period by the due date of the See Pub. 947 for more information.
return. See Regulations section 41.6001-2(b)(4).
No proof of payment is required for a newly purchased
Signature
vehicle, if you present the state a copy of the bill of sale Sign the return. Returns filed without a signature will be sent
showing that the vehicle was purchased within the last 60 back to you for signing. An unsigned return isn’t considered
days. However, you must file a return and pay any tax due. filed.
See When To File, earlier.
Paid Preparer Use Only
A limited number of states have agreed to participate in an
A paid preparer must sign Form 2290 and provide the
alternate proof of payment program with the IRS. In those
information in the Paid Preparer Use Only section at the end
states, the Department of Motor Vehicles (DMV) may forward
of the form if the preparer was paid to prepare the form and
your return to the IRS, if certain requirements are met. If you
isn’t an employee of the filing entity. The preparer must give
give your Form 2290 (with voucher and payment) to your
you a copy of the form in addition to the copy to be filed with
DMV to be forwarded to the IRS, no further proof of payment
the IRS. If you are a paid preparer, enter your Preparer Tax
is needed to register your vehicle. Contact your local DMV to
Identification Number (PTIN) in the space provided. Include
see if your state participates in this program.
your complete address. If you work for a firm, you also must
If you give the DMV your Form 2290 to forward, your enter the firm’s name and the EIN of the firm. However, you
return isn’t considered filed until the IRS receives it. You are can’t use the PTIN of the tax preparation firm in place of your
responsible for any penalties or interest if the return is filed PTIN. You can apply for a PTIN online or by filing Form W-12,
late or lost by the DMV. IRS Paid Preparer Tax Identification Number (PTIN)
Application and Renewal. For more information about
Schedule 1 (Form 2290), Consent to Disclosure applying for a PTIN online, visit the IRS website at IRS.gov/
of Tax Information PTIN.
The IRS will share information reported on Form 2290 and
Schedule 1. The information shared includes the VINs for all
Recordkeeping
vehicles reported on Schedule 1 and verification that you Keep records for all taxable highway vehicles registered in
paid the tax reported on Form 2290, line 6. This information your name for at least 3 years after the date the tax is due or
will be shared with the Department of Transportation, U.S. paid, whichever is later. They must be available at all times
Customs and Border Protection, and state DMVs. The IRS for inspection by the IRS. Also keep copies of all returns and
needs your consent to release this information. If you agree schedules you have filed. Keep your records even if a vehicle
to have the information released, please sign and date the is registered in your name for only a portion of a period. If the
consent. tax is suspended on a highway motor vehicle for a period
because its use on public highways during the period didn’t
exceed 5,000 miles (7,500 miles for agricultural vehicles), the
Third Party Designee registrant must keep the records at least 3 years after the end
If you want to allow an employee of your business, a return of the period to which the suspension applies.
preparer, or other third party to discuss your Form 2290 with
the IRS, check the Yes box in the Third Party Designee Records for each vehicle should show all of the following
section of Form 2290. Also, enter the designee’s name, information.
phone number, and any five digits that person chooses as his 1. A detailed description of the vehicle, including the VIN.

Instructions for Form 2290 (Rev. 07-2019) -9-

 2. The weight of loads carried by the vehicle in the same • Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income
form as required by any state in which the vehicle is Tax for Individuals, which features details on tax-saving
registered or required to be registered. opportunities, 2018 tax changes, and thousands of
3. The date you acquired the vehicle and the name and interactive links to help you find answers to your questions.
address of the person from whom you acquired it. View it online in HTML, as a PDF, or download it to your
mobile device as an eBook.
4. The first month of each period in which a taxable use
occurred and any prior month in which the vehicle was used
• You may also be able to access tax law information in your
electronic filing software.
in the period while registered in your name, with proof that
the prior use wasn’t a taxable use. Getting tax forms and publications. Go to IRS.gov/Forms
5. The date the vehicle was sold or transferred and the to view, download, or print all of the forms and publications
name and address of the purchaser or transferee. If it wasn’t you may need. You can also download and view popular tax
sold, the records must show how and when you disposed of publications and instructions (including the 1040 instructions)
it. on mobile devices as an eBook at no charge. Or you can go
6. If the tax is suspended for a vehicle, keep a record of to IRS.gov/OrderForms to place an order and have forms
actual highway mileage. For an agricultural vehicle, keep mailed to you within 10 business days.
accurate records of the number of miles it is driven on a farm. Access your online account (individual taxpayers only).
See Part II. Statement in Support of Suspension, earlier. Go to IRS.gov/Account to securely access information about
your federal tax account.
How To Get Tax Help • View the amount you owe, pay online, or set up an online
If you have questions about a tax issue, need help preparing payment agreement.
your tax return, or want to download free publications, forms, • Access your tax records online.
or instructions, go to IRS.gov and find resources that can • Review the past 24 months of your payment history.
help you right away. Please note that the information below is • Go to IRS.gov/SecureAccess to review the required
general tax information and doesn’t necessarily apply to identity authentication process.
Form 2290 but may still be helpful to you.
Using direct deposit. The fastest way to receive a tax
Tax reform. Major tax reform legislation impacting refund is to combine direct deposit and IRS e-file. Direct
individuals, businesses, and tax-exempt entities was enacted deposit securely and electronically transfers your refund
in the Tax Cuts and Jobs Act on December 22, 2017. Go to directly into your financial account. Eight in 10 taxpayers use
IRS.gov/TaxReform for information and updates on how this direct deposit to receive their refund. The IRS issues more
legislation affects your taxes. than 90% of refunds in less than 21 days.
Preparing and filing your tax return. Find free options to Refund timing for returns claiming certain credits. The
prepare and file your return on IRS.gov or in your local IRS can’t issue refunds before mid-February 2019 for returns
community if you qualify. that claimed the earned income credit (EIC) or the additional
The Volunteer Income Tax Assistance (VITA) program child tax credit (ACTC). This applies to the entire refund, not
offers free tax help to people who generally make $55,000 or just the portion associated with these credits.
less, persons with disabilities, and limited-English-speaking Getting a transcript or copy of a return. The quickest
taxpayers who need help preparing their own tax returns. way to get a copy of your tax transcript is to go to IRS.gov/
The Tax Counseling for the Elderly (TCE) program offers free Transcripts. Click on either “Get Transcript Online” or “Get
tax help for all taxpayers, particularly those who are 60 years Transcript by Mail” to order a copy of your transcript. If you
of age and older. TCE volunteers specialize in answering prefer, you can:
questions about pensions and retirement-related issues • Order your transcript by calling 800-908-9946, or
unique to seniors. • Mail Form 4506-T or Form 4506T-EZ (both available on
You can go to IRS.gov to see your options for preparing IRS.gov).
and filing your return which include the following. Using online tools to help prepare your return. Go to
• Free File. Go to IRS.gov/FreeFile to see if you qualify to IRS.gov/Tools for the following.
use brand-name software to prepare and e-file your federal • The Earned Income Tax Credit Assistant (IRS.gov/
tax return for free. EITCAssistant) determines if you’re eligible for the EIC.
• VITA. Go to IRS.gov/VITA, download the free IRS2Go • The Online EIN Application (IRS.gov/EIN) helps you get an
app, or call 800-906-9887 to find the nearest VITA location employer identification number.
for free tax return preparation. • The IRS Withholding Calculator (IRS.gov/W4App)
• TCE. Go to IRS.gov/TCE, download the free IRS2Go app, estimates the amount you should have withheld from your
or call 888-227-7669 to find the nearest TCE location for free paycheck for federal income tax purposes and can help you
tax return preparation. perform a “paycheck checkup.”
Getting answers to your tax questions. On • The First Time Homebuyer Credit Account Look-up
IRS.gov, get answers to your tax questions anytime, (IRS.gov/HomeBuyer) tool provides information on your
anywhere. repayments and account balance.
• The Sales Tax Deduction Calculator (IRS.gov/SalesTax)
• Go to IRS.gov/Help for a variety of tools that will help you figures the amount you can claim if you itemize deductions
get answers to some of the most common tax questions. on Schedule A (Form 1040), choose not to claim state and
• Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool local income taxes, and you didn’t save your receipts
that will ask you questions on a number of tax law topics and showing the sales tax you paid.
provide answers. You can print the entire interview and the
final response for your records. Resolving tax-related identity theft issues.

-10- Instructions for Form 2290 (Rev. 07-2019)

• The IRS doesn’t initiate contact with taxpayers by email or to IRS.gov/TACLocator to find the nearest TAC, check hours,
telephone to request personal or financial information. This available services, and appointment options. Or, on the
includes any type of electronic communication, such as text IRS2Go app, under the Stay Connected tab, choose the
messages and social media channels. Contact Us option and click on “Local Offices.”
• Go to IRS.gov/IDProtection for information. Watching IRS videos. The IRS Video portal
• If your SSN has been lost or stolen or you suspect you’re a (IRSVideos.gov) contains video and audio presentations for
victim of tax-related identity theft, visit IRS.gov/IdentityTheft
individuals, small businesses, and tax professionals.
to learn what steps you should take.
Getting tax information in other languages. For
Checking on the status of your refund.
taxpayers whose native language isn’t English, we have the
• Go to IRS.gov/Refunds. following resources available. Taxpayers can find information
• The IRS can’t issue refunds before mid-February 2019 for on IRS.gov in the following languages.
returns that claimed the EIC or the ACTC. This applies to the
entire refund, not just the portion associated with these
• Spanish (IRS.gov/Spanish).
credits.
• Chinese (IRS.gov/Chinese).
• Vietnamese (IRS.gov/Vietnamese).
• Download the official IRS2Go app to your mobile device to • Korean (IRS.gov/Korean).
check your refund status.
• Russian (IRS.gov/Russian).
• Call the automated refund hotline at 800-829-1954.
The IRS TACs provide over-the-phone interpreter service
Making a tax payment. The IRS uses the latest encryption in over 170 languages, and the service is available free to
technology to ensure your electronic payments are safe and taxpayers.
secure. You can make electronic payments online, by phone,
and from a mobile device using the IRS2Go app. Paying The Taxpayer Advocate Service (TAS) Is Here
electronically is quick, easy, and faster than mailing in a To Help You
check or money order. Go to IRS.gov/Payments to make a
payment using any of the following options. What is TAS?
• IRS Direct Pay: Pay your individual tax bill or estimated tax TAS is an independent organization within the IRS that
payment directly from your checking or savings account at no helps taxpayers and protects taxpayer rights. Their job is to
cost to you. ensure that every taxpayer is treated fairly and that you know
• Debit or credit card: Choose an approved payment and understand your rights under the Taxpayer Bill of Rights.
processor to pay online, by phone, and by mobile device.
• Electronic Funds Withdrawal: Offered only when filing How Can You Learn About Your Taxpayer Rights?
your federal taxes using tax return preparation software or
through a tax professional. The Taxpayer Bill of Rights describes 10 basic rights that all
• Electronic Federal Tax Payment System: Best option taxpayers have when dealing with the IRS. Go to
for businesses. Enrollment is required. TaxpayerAdvocate.IRS.gov to help you understand what
• Check or money order: Mail your payment to the these rights mean to you and how they apply. These are
address listed on the notice or instructions. your rights. Know them. Use them.
• Cash: You may be able to pay your taxes with cash at a
participating retail store. What Can TAS Do for You?
What if I can’t pay now? Go to IRS.gov/Payments for more TAS can help you resolve problems that you can’t resolve
information about your options. with the IRS. And their service is free. If you qualify for their
• Apply for an online payment agreement (IRS.gov/OPA) to assistance, you will be assigned to one advocate who will
meet your tax obligation in monthly installments if you can’t work with you throughout the process and will do everything
pay your taxes in full today. Once you complete the online possible to resolve your issue. TAS can help you if:
process, you will receive immediate notification of whether • Your problem is causing financial difficulty for you, your
your agreement has been approved. family, or your business;
• Use the Offer in Compromise Pre-Qualifier (IRS.gov/OIC) • You face (or your business is facing) an immediate threat
to see if you can settle your tax debt for less than the full of adverse action; or
amount you owe. • You’ve tried repeatedly to contact the IRS but no one has
Checking the status of an amended return. Go to responded, or the IRS hasn’t responded by the date
IRS.gov/WMAR to track the status of Form 1040X amended promised.
returns. Please note that it can take up to 3 weeks from the
date you mailed your amended return for it to show up in our How Can You Reach TAS?
system and processing it can take up to 16 weeks. TAS has offices in every state, the District of Columbia, and
Understanding an IRS notice or letter. Go to IRS.gov/ Puerto Rico. Your local advocate’s number is in your local
Notices to find additional information about responding to an directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You
IRS notice or letter. can also call them at 877-777-4778.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an How Else Does TAS Help Taxpayers?
IRS Tax Assistance Center (TAC). Go to IRS.gov/LetUsHelp TAS works to resolve large-scale problems that affect many
for the topics people ask about most. If you still need help, taxpayers. If you know of one of these broad issues, please
IRS TACs provide tax help when a tax issue can’t be handled report it to them at IRS.gov/SAMS.
online or by phone. All TACs now provide service by
appointment so you’ll know in advance that you can get the TAS also has a website, Tax Reform Changes, which
service you need without long wait times. Before you visit, go shows you how the new tax law may change your future tax

Instructions for Form 2290 (Rev. 07-2019) -11-

filings and helps you plan for these changes. The information You aren’t required to provide the information requested
is categorized by tax topic in the order of the IRS Form 1040. on a form that is subject to the Paperwork Reduction Act
Go to TaxChanges.us for more information. unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
Low Income Taxpayer Clinics (LITCs) retained as long as their contents may become material in
LITCs are independent from the IRS. LITCs represent the administration of any Internal Revenue law. Generally,
individuals whose income is below a certain level and need tax returns and return information are confidential, as
to resolve tax problems with the IRS, such as audits, required by section 6103.
appeals, and tax collection disputes. In addition, clinics can The time needed to complete and file Form 2290 and
provide information about taxpayer rights and responsibilities Schedule 1 will vary depending on individual circumstances.
in different languages for individuals who speak English as a The estimated average time is: Recordkeeping, 41 hr., 22
second language. Services are offered for free or a small fee. min.; Learning about the law or the form, 24 min.;
To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/ Preparing, copying, assembling, and sending the form
LITCmap or see IRS Pub. 4134, Low Income Taxpayer Clinic to the IRS, 1 hr., 5 min.
List.
We welcome your comments and suggestions. You can
Privacy Act and Paperwork Reduction Act Notice. We send us comments from IRS.gov/FormComments. You can
ask for the information on this form to carry out the Internal also write to:
Revenue laws of the United States. Section 4481 requires
that the use of certain types of highway motor vehicles be Internal Revenue Service
taxed. Form 2290 is used to determine the amount of tax you Tax Forms and Publications
owe. Sections 6011 and 6109 require you to provide the 1111 Constitution Ave. NW, IR-6526
requested information, including your identifying number. Washington, DC 20224
Routine uses of this information include giving it to the
Department of Justice for civil and criminal litigation, and to Don’t send Form 2290 to this address. Instead, see Where
cities, states, the District of Columbia, and U.S. To File, earlier.
commonwealths and possessions for use in administering
their tax laws. We may also disclose this information to other Although we can’t respond individually to each comment
countries under a tax treaty, to federal and state agencies to received, we do appreciate your feedback and will consider
enforce federal nontax criminal laws, or to federal law your comments as we revise our tax products.
enforcement and intelligence agencies to combat terrorism.
Failure to provide this information in a timely manner, or
providing false information, may subject you to penalties.

-12- Instructions for Form 2290 (Rev. 07-2019)

 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

-13-