Instructions for Form 2290›! and paying tax on 25 or more vehicles.

Where To File

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

If you are filing a paper return, mail Form 2290 to:

Form 2290 with full payment and that payment is not drawn from an international financial institution

Form 2290 without payment due or if payment is made through EFTPS or by credit/debit card

Form 2290 with a check or money order drawn from an international financial institution

Internal Revenue Service

P.O. Box 932500 Louisville, KY 40293-2500

Internal Revenue Service

International Accounts 1973 Rulon White Blvd. Ogden, UT 84201-0038

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0031

See When To File, earlier, to determine the due date of your return.

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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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