! international financial institutions. For checks or

CAUTION money orders drawn from an international financial

institution, see International payments under Check or money order , later.

Paying on time. For EFTPS payments to be on time, you must submit the payment by 8:00 p.m. Eastern time the day before the date the payment is due.

Credit or debit card. To pay with a credit or debit card, go to IRS.gov/PayByCard . A convenience fee is charged by these service providers.

If you make your payment using a credit or debit card, don’t include the payment voucher and make sure to check 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 returns without payment due under Where To File, earlier.

Check or money order. If you use this method, you must also complete the payment voucher. See Payment voucher, later.

• Don’t send cash. Make your check or money order payable to “United States Treasury.” Write your name, address, EIN,

Example. Juice extracted from fruits or vegetables isn’t a farm commodity for purposes of the suspension of tax on agricultural vehicles.

A vehicle is considered used for farming purposes if it is used in an activity that contributes to direct agricultural production or in any way to the conduct of a farm. Activities that qualify include cultivating the soil, raising or harvesting any agricultural or horticultural commodity, clearing land, repairing fences and farm buildings, building terraces or irrigation ditches, cleaning tools or farm machinery, and painting. But a vehicle will not be considered used for farming purposes if used in connection with operations such as canning, freezing, packaging, or other processing operations.