How To Pay the Tax

There are four methods to pay the tax.

• Electronic funds withdrawal (direct debit) if filing electronically.

• Electronic Federal Tax Payment System (EFTPS).

• Credit or debit card payment.

• Check or money order using the payment voucher.

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

“Form 2290,” and the date (as entered in box 3 of the payment voucher) on your payment.

• Detach the voucher and send it with the Form 2290, both copies of Schedule 1, and your payment. If you filed electronically, don’t send Form 2290 and Schedule 1 with the payment voucher. See Where To File, earlier.

• Don’t staple your payment to the voucher or Form 2290. International payments. If you are sending a check or money order drawn from an international financial institution, see Where To File, earlier.

Proof of payment for state registration and entry into the United States. Generally, states will require verification of payment of the tax for any taxable vehicle before they will register the vehicle. Use the stamped copy of Schedule 1 as proof of payment when registering vehicles with the state.

U.S. Customs and Border Protection also requires this proof of payment for entering a Canadian or Mexican vehicle into the United States.

If you don’t have the stamped copy, you may use a photocopy of the Form 2290 (with the Schedule 1 attached) filed with the IRS and a photocopy of both sides of the canceled check as proof of payment.

Note. If the state receives your application for registration of your highway motor vehicle during the months of July, August, or September, you may provide the immediately previous tax period’s approved Schedule 1 that was 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 return. See Regulations section 41.6001-2(b)(4).

No proof of payment is required for a recently purchased new or used vehicle if you present the state a copy of the bill of sale showing that the vehicle was purchased within the last 60 days. However, you must file a return and pay any tax due. See When To File, earlier.

A limited number of states have agreed to participate in an alternate proof of payment program with the IRS. In those states, the Department of Motor Vehicles (DMV) may forward your return to the IRS if certain requirements are met. If you give your Form 2290 (with voucher and payment) to your DMV to be forwarded to the IRS, no further proof of payment is needed to register your vehicle. Contact your local DMV to see if your state participates in this program.

If you give the DMV your Form 2290 to forward, your return isn’t considered filed until the IRS receives it. You are responsible for any penalties or interest if the return is filed late or lost by the DMV.

Schedule 1 (Form 2290), Consent to Disclosure of Tax Information The IRS will share information reported on Form 2290 and Schedule 1. The information shared includes the VINs for all vehicles reported on Schedule 1 and verification that you paid the tax reported on Form 2290, line 6. This information will be shared with the Department of Transportation, U.S. Customs and Border Protection, and state DMVs. The IRS needs your consent to release this information. If you agree to have the information released, please sign and date the consent.