Reminders

Payment through credit or debit card. Form 2290 filers are able to pay their Form 2290 tax liability with either a credit or debit card. See Credit or debit card under How To Pay the Tax, later, for more information.

Schedule 1 (Form 2290)—Month of first use. Form 2290 filers must enter the month of first use in Schedule 1 to indicate when the vehicles included in Schedule 1 were first used during the tax period. See Month of first use under Schedule 1 (Form 2290), later, for more information.

U.S. Customs and Border Protection. U.S. Customs and Border Protection requires proof of payment for entering a Canadian or Mexican vehicle into the United States. See Proof of payment for state registration and entry into the United States under Schedule 1 (Form 2290) , later.

Schedule 1. You should complete and file both copies of Schedule 1. The second copy will be stamped and returned to you for use as proof of payment.

Electronic filing. Electronic filing is required for each return reporting and paying tax on 25 or more vehicles that you file during the tax period. Tax-suspended vehicles (designated by category W) aren’t included in the electronic filing requirement for 25 or more vehicles since you aren’t paying tax on them. However, you are encouraged to file electronically regardless of the number of vehicles being reported. File Form 2290 electronically through a provider participating in the IRS e-file program for excise taxes. Once your return is accepted by the IRS, your stamped Schedule 1 can be available within minutes. For more information on e-file, visit IRS.gov/e-File-Providers/e-File-Form-2290 or visit IRS.gov/Trucker .