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

CAUTION

If you are using or sending a payment that is drawn from an international financial institution, see International payments , later.

Private Delivery Services You can use certain private delivery services (PDSs) designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. Go to IRS.gov/PDS for the current list of designated services. If you are using a PDS, use the address for the Ogden Processing Center found at IRS.gov/PDSstreetAddresses .

The PDS can tell you how to get written proof of the mailing date.

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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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