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Instructions for Form 2290

! and paying tax on 25 or more vehicles.

Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION Tax-suspended vehicles (designated by category W)

aren’t included in the electronic filing requirement for 25 or more vehicles because you aren’t paying tax on them. However, all taxpayers are encouraged to file electronically. Electronic filing generally allows for quicker processing of your return. A stamped Schedule 1 can be available within minutes after filing and acceptance by the IRS.

Electronically. File Form 2290 electronically through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes. For more information on e-file, visit the IRS website at IRS.gov/e-File-Providers/e-File- Form-2290 or visit IRS.gov/Trucker .

Paper. Mail Form 2290 to the address shown under Where To File next. If you didn’t pay the tax using the Electronic Federal Tax Payment System (EFTPS) or using a credit or debit card, mail Form 2290-V and your check or money order with Form 2290. For more information on payments, see How To Pay the Tax, later.

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▸Contents — Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return
Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return

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