! and paying tax — Instruction 2290

CAUTION during the tax period. Tax-suspended vehicles

(designated by category W) aren’t included in the electronic filing requirement for 25 or more vehicles because you aren’t paying tax on them. However, you are encouraged to file electronically regardless of the number of vehicles being reported. File Form 2290 electronically through a provider participating in the IRS e-file program for excise taxes. Once your return is accepted by the IRS, your stamped Schedule 1 can be available within minutes.

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

You must also:

List the vehicles on which the tax is suspended on Schedule 1 (see Schedule 1 (Form 2290) , later); and
Count the number of tax-suspended vehicles (designated by category W) listed on Schedule 1, Part I, and enter the number on Schedule 1, Part II, line b .

Line 8 You must verify that vehicles listed as suspended on the Form 2290 for the prior tax period and used 5,000 miles or less (7,500 miles or less for agricultural vehicles) were not subject to the tax for that period. To verify that vehicles listed as suspended in the prior period did not exceed the mileage use limit, except for any vehicles listed on line 8b, check box 8a.

If you checked box 8a and vehicles that you previously listed as suspended on the prior tax period’s Form 2290 exceeded the mileage use limit, you must list on line 8b the VINs of the vehicles listed as suspended in the prior period and then used for 5,000 miles or more during the period (7,500 miles or more for agricultural vehicles). You must report the tax for these vehicles on a separate Form 2290 for the prior tax period and pay the tax. For more information, see Suspended vehicles exceeding the mileage use limit , later. Attach a separate sheet if needed to list the VINs for line 8b.

Line 9 If in the prior period, Form 2290, line 7, was completed and the tax-suspended vehicles were sold or otherwise transferred, complete line 9.

Sales. If you sell a vehicle while under suspension, a statement must be given to the buyer and must show:

Instructions for Form 2290 (Rev. 7-2025) 7

The seller’s name, address, and EIN;
VIN;
Date of the sale;
Odometer reading at the beginning of the period;
Odometer reading at the time of sale; and
The buyer’s name, address, and EIN. The buyer must attach this statement to Form 2290 and file the return by the date shown in the table under When To File , earlier.

If, after the sale, the use of the vehicle exceeds the mileage use limit (including the highway mileage recorded on the vehicle by the former owner) for the period, and the former owner has provided the required statement, the new owner is liable for the tax on the vehicle. If the former owner hasn’t furnished the required statement to the new owner, the former owner is also liable for the tax for that period. See Suspended vehicles exceeding the mileage use limit below. Also see Used vehicles , earlier.

Suspended vehicles exceeding the mileage use limit. Once a suspended vehicle exceeds the mileage use limit, the tax becomes due. Mileage use limit means the use of a vehicle on public highways 5,000 miles or less (7,500 miles or less for agricultural vehicles). The mileage use limit applies to the total mileage a vehicle is used during a period, regardless of the number of owners.

Figure the tax on Form 2290, page 2, based on the month the vehicle was first used in the tax period. Report the tax on Form 2290, line 2. Check the Amended Return box on page 1 and to the right of “Amended Return” write the month in which the mileage use limit was exceeded. Don’t complete Form 2290, Part II, unless you are reporting other tax-suspended vehicles (designated by category W) in addition to the previously tax-suspended vehicle(s) that exceeded the mileage use limit. File the amended Form 2290 and Schedule 1 by the last day of the month following the month in which the mileage use limit was exceeded.

Agricultural vehicles. An agricultural vehicle is any highway motor vehicle that is:

Used (or expected to be used) primarily for farming purposes, and
Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming isn’t required for it to be considered an agricultural vehicle.

A vehicle is used primarily for farming purposes if more than half of the vehicle’s use (based on mileage) during the period is for farming purposes (defined below).

Don’t take into account the number of miles the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded. Keep accurate records of the miles that a vehicle is used on a farm.

Farming purposes means the transporting of any farm commodity to or from a farm, or the use directly in agricultural production.

Farm commodity means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. A farm commodity doesn’t include a commodity that has been changed by a processing operation from its raw or natural state.

You must pay the tax in full with your Form 2290.

Electronic funds withdrawal (direct debit). If you are filing Form 2290 electronically, you can authorize a direct debit to make your payment. For more information on e-file, visit the IRS website at IRS.gov/e-File-Providers/e-File- Form-2290 .

If you make your payment using direct debit, don’t include the payment voucher.

Electronic Federal Tax Payment System (EFTPS). Using EFTPS is voluntary, but you must enroll in EFTPS before you can use it. To get more information or to enroll in EFTPS, visit the EFTPS website at EFTPS.gov or call 800-555-4477 (24 hours a day, 7 days a week).

If you make your payment using EFTPS, don’t include the payment voucher and make sure to check the EFTPS box on line 6 of Form 2290. If filing a paper Form 2290, mail Form 2290 to the address for filing returns without payment due under Where To File , earlier.

EFTPS does not process payments from