Part I. Figuring — Instruction 2290

Line 1 Enter the date for the month of first use during the tax period. See the chart under When To File , earlier, for the corresponding date and format.

For used vehicles purchased from a private seller during the period, see Used vehicles, later.

Line 2 To figure the tax on line 2, complete the Tax Computation table on Form 2290, page 2. Don’t use line 2 to report additional tax from an increase in taxable gross weight. Instead, report the additional tax on line 3.

Column (1)—Annual tax. Use the tax amounts listed in column (1)(a) for a vehicle used during July.

Logging vehicles. Use the tax amounts listed in column (1)(b) for logging vehicles used in July. For more information on these vehicles, see Logging vehicles under Who Must File , earlier.

Column (2)—Partial-period tax. For used vehicles purchased from a private seller during the period, see Used vehicles, later. For all other vehicles, if the vehicle is first used after July, the tax is based on the number of months remaining in the period. See Table I (Table II for logging vehicles) for the partial-period tax table. Enter the tax in column (2)(a) for the applicable category; use column (2)(b) for logging vehicles.

Instructions for Form 2290 (Rev. 7-2025) 5

Used vehicles. If you acquire and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.

Tax computation for privately purchased used vehicles and required claim information for sold used vehicles.

For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2025, but before June 1, 2026, and the buyer’s first use (such as driving it from the purchase location to the buyer’s home or business location) is in the month of sale, the buyer’s total tax for the tax period doesn’t include the tax for the month of sale. Note. The due date of Form 2290 doesn’t change. The buyer should enter the month after the sale on Form 2290, line 1 (Example: November 2025 is entered as “202511”).
If a vehicle is sold, the name and address of the purchaser (along with previously required information) must be included with the seller’s claim for a credit or refund of tax paid for the remaining months of the current period.

For vehicle purchases from a seller who has paid the tax for the current period: Buyer’s tax computation for a used vehicle privately purchased on or after July 1, 2025, but before June 1, 2026, when the buyer’s first use is in the month of sale. The tax on the buyer’s use of a vehicle after the purchase is prorated by multiplying a full tax period’s tax by a fraction.

The numerator is the number of months in the period from the first day of the month after the month of sale through the end of the tax period.
The denominator is the number of months in the entire tax period.

The buyer MUST also do the following.

Determine that the seller has paid the tax for the current period. A copy of the seller’s stamped Schedule 1 is one way to make this determination.
Enter the month after the sale on line 1.
Enter the prorated tax in column (2) of page 2.

Example. On July 2, 2025, Linda paid the full tax period tax of $550 for the use of her 80,000-pound taxable gross weight vehicle. John purchased the used truck from Linda on September 9, 2025, and drove it on the public highway from Linda’s home to his own home the next day. Linda, the seller, can claim a credit or refund of the tax she paid for the 9 months after the sale. Because of that, and that John’s first taxable use was to drive the truck to his home in the month of sale (September), his prorated tax is figured from the first day of the next month (October) through the end of the tax period, June 30, 2026. The due date of John’s Form 2290 doesn’t change, so he must file by October 31, 2025.

Full tax period tax: $550 Numerator: 9 (number of months from October through June) Denominator: 12 (full 12-month tax period, July through June) Prorated tax: 9/12 of $550 = $412.50 John should enter “202510” on line 1 and $412.50 in column (2)(a) on the category V line.

Logging vehicles. For logging vehicles, see Table II for the partial-period tax table. Enter the tax in column (2)(b) for the applicable category.

Column (3)—Number of vehicles. Enter the number of vehicles for categories A–V in the applicable column. Add the number of vehicles in columns (3)(a) and (3)(b), categories A–V, and enter the combined number on the total line in column (3). For category W, enter the number of suspended vehicles in the applicable column.

Column (4)—Amount of tax. Multiply the applicable tax amount times the number of vehicles. Add all amounts in a category and enter the result in column (4). Then, add the tax amounts in column (4) for categories A–V, and enter the total tax amount.

Line 3 Complete line 3 only if the taxable gross weight of a vehicle increases during the period and the vehicle falls in a new category. For instance, an increase in maximum load customarily carried may change the taxable gross weight.

Report the additional tax for the remainder of the period on Form 2290, line 3. Don’t report any tax on line 2 unless other taxable vehicles are being reported in addition to the vehicle(s) with the increased taxable gross weight. Check the Amended Return box and to the right of “Amended Return” write the month the taxable gross weight increased. File Form 2290 and Schedule 1 by the last day of the month following the month in which the taxable gross weight increased.

Figure the additional tax using the following worksheet. Attach a copy of the worksheet for each vehicle.

1. Enter the month the taxable gross weight increased. Enter the month here and in the space next to the Amended Return box on Form 2290, page 1 . . . . 2. From Form 2290, page 2, determine the new taxable gross weight category. Next, go to the Partial-Period Tax Tables, later. Find the month entered on line 1 above. Read down the column to the new category; this is the new tax. Enter the amount here . . . . . . $ 3. On the Partial-Period Tax Tables, later, find the tax under that month for the previous category reported. Enter the amount here . . . . . . . . . . . . . . . . . . $ 4. Additional tax. Subtract line 3 from line 2. Enter the additional tax here and on Form 2290, line 3 . . . . $

If the increase in taxable gross weight occurs in July