Part II. Complete as follows.
Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
Enter on line a the total number of vehicles reported on Form 2290, page 2.
Enter on line b the total number of taxable vehicles on which the tax is suspended, reported on Form 2290, page 2, column (3), category W.
Enter on line c the total number of taxable vehicles (subtract line b from line a ).
Instructions for Form 2290 (Rev. 7-2025) 9
- Request and receive written tax return information relating to Form 2290, including copies of notices, correspondence, and account transcripts.
You aren’t authorizing the designee to bind you to anything (including additional tax liability) or otherwise represent you before the IRS. If you want to expand the designee’s authority, see Pub. 947, Practice Before the IRS and Power of Attorney.
The authorization will automatically expire 1 year from the due date (without regard to extensions) for filing your Form 2290. If you or your designee wants to revoke this authorization, send a written statement of revocation to:
Internal Revenue Service 7940 Kentucky Drive Florence, KY 41042-2915
See Pub. 947 for more information.
Signature¶
Sign the return. Returns filed without a signature will be sent back to you for signing. An unsigned return isn’t considered filed.
Paid Preparer Use Only¶
A paid preparer must sign Form 2290 and provide the information in the Paid Preparer Use Only section at the end of the form if the preparer was paid to prepare the form and isn’t an employee of the filing entity. The preparer must give you a copy of the form in addition to the copy to be filed with the IRS. If you are a paid preparer, enter your preparer tax identification number (PTIN) in the space provided. Include your complete address. If you work for a firm, you must also enter the firm’s name and the EIN of the firm. However, you can’t use the PTIN of the tax preparation firm in place of your PTIN. You can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal. For more information about applying for a PTIN online, visit the IRS website at IRS.gov/ PTIN .
Recordkeeping¶
Keep records for all taxable highway vehicles registered in your name for at least 3 years after the date the tax is due or paid, whichever is later. They must be available at all times for inspection by the IRS. Also keep copies of all returns and schedules you have filed. Keep your records even if a vehicle is registered in your name for only a portion of a period. If the tax is suspended on a highway motor vehicle for a period because its use on public highways during the period didn’t exceed 5,000 miles (7,500 miles for agricultural vehicles), the registrant must keep the records at least 3 years after the end of the period to which the suspension applies.
Records for each vehicle should show all of the following information.
A detailed description of the vehicle, including the VIN.
The weight of loads carried by the vehicle in the same form as required by any state in which the vehicle is registered or required to be registered.
The date you acquired the vehicle and the name and address of the person from whom you acquired it.
The first month of each period in which a taxable use occurred and any prior month in which the vehicle was used
in the period while registered in your name, with proof that the prior use wasn’t a taxable use.
The date the vehicle was sold or transferred and the name and address of the purchaser or transferee. If it wasn’t sold, the records must show how and when you disposed of it.
If the tax is suspended for a vehicle, keep a record of actual highway mileage. For an agricultural vehicle, keep accurate records of the number of miles it is driven on a farm. See Part II. Statement in Support of Suspension, earlier.
How To Get Tax Help¶
Please note that the information below is general tax information and doesn’t necessarily apply to Form 2290 but may still be helpful to you. If you need additional information, go to Trucking Tax Center in IRS.gov.
Preparing and filing your tax return. After receiving all your wage and earnings statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, dividend, and retirement statements from banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return.
Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.
Direct File. Direct File is a permanent option to file individual federal tax returns online—for free—directly and securely with the IRS. Direct File is an option for taxpayers in participating states who have relatively simple tax returns reporting certain types of income and claiming certain credits and deductions. While Direct File doesn't prepare state returns, if you live in a participating state, Direct File guides you to a state-supported tool you can use to prepare and file your state tax return for free. Go to IRS.gov/DirectFile for more information, program updates, and frequently asked questions.
Free File. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File fillable forms. However, state tax preparation may not be available through Free File. Go to IRS.gov/FreeFile to see if you qualify for free online federal tax preparation, e-filing, and direct deposit or payment options.
VITA. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. Go to IRS.gov/VITA , download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation.
TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. Go to IRS.gov/TCE , download the free IRS2Go app, or call 888-227-7669 for information on free tax return preparation.
MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military OneSource. For
10 Instructions for Form 2290 (Rev. 7-2025)
more information, go to MilitaryOneSource ( MilitaryOneSource.mil/MilTax ).
Also, the IRS offers Free File Fillable Forms, which can be completed online and then filed electronically regardless of income.
Using online tools to help prepare your return. Go to IRS.gov/Tools for the following.
• IRS.gov/DirectFile offers an Eligibility Checker to help you
determine if Direct File is the right choice for your tax filing
needs.
- The Earned Income Tax Credit Assistant ( IRS.gov/ EITCAssistant ) determines if you’re eligible for the earned
income credit (EIC).
The Online EIN Application ( IRS.gov/EIN ) helps you get an employer identification number (EIN) at no cost.
The Tax Withholding Estimator ( IRS.gov/W4app ) makes it easier for you to estimate the federal income tax you want your employer to withhold from your pay check. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.
The First-Time Homebuyer Credit Account Look-up ( IRS.gov/HomeBuyer ) tool provides information on your repayments and account balance.
The Sales Tax Deduction Calculator ( IRS.gov/SalesTax ) figures the amount you can claim if you itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law.
IRS.gov/Help : A variety of tools to help you get answers to some of the most common tax questions.
IRS.gov/ITA : The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax law topics.
IRS.gov/Forms : Find forms, instructions, and publications. You will find details on the most recent tax changes and interactive links to help you find answers to your questions.
You may also be able to access tax law information in your e-filing software.
Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:
Primarily responsible for the overall substantive accuracy of your return,
Required to sign the return, and
Required to include their preparer tax identification number (PTIN).
Although the tax preparer always signs the return,
! you're ultimately responsible for providing all the¶
CAUTION information required for the preparer to accurately
prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Employers can register to use Business Services On- line. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Forms W-2, Wage and Tax
Statement; and Form W-2c, Corrected Wage and Tax Statement.
Business tax account. If you are a sole proprietor, a partnership, or an S corporation, you can view your tax information on record with the IRS and do more with a business tax account. Go to IRS.gov/Business-Tax-Account for more information.
IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site.
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.
Online tax information in other languages. You can find information on IRS.gov/MyLanguage if English isn’t your native language.
Free Over-the-Phone Interpreter (OPI) Service. The IRS is committed to serving our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. The OPI Service is accessible in more than 350 languages.
Accessibility Helpline available for taxpayers with disa- bilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accesibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp .
Alternative media preference. Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.
Standard Print.
Large Print.
Braille.
Audio (MP3).
Plain Text File (TXT).
Braille Ready File (BRF).
Disasters. Go to Disaster Assistance and Emergency Relief for Individuals and Businesses to review the available disaster tax relief.
Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. Or you can go to IRS.gov/ OrderForms to place an order.
Mobile-friendly forms. You'll need an IRS Online Account (OLA) to complete mobile-friendly forms that require signatures. You'll have the option to submit your form(s) online or download a copy for mailing. You'll need scans of your documents to support your submission. Go to IRS.gov/ MobileFriendlyForms for more information.
Although the tax preparer always signs the return,
! you're ultimately responsible for providing all the¶
CAUTION information required for the preparer to accurately
prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.
Instructions for Form 2290 (Rev. 7-2025) 11
Getting tax publications and instructions in eBook for- mat. You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks .
IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers, and eBook functionality may not operate as intended.
Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account.
View the amount you owe and a breakdown by tax year.
See payment plan details or apply for a new payment plan.
Make a payment or view 5 years of payment history and any pending or scheduled payments.
Access your tax records including key data from your most recent tax return, and transcripts.
misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. To learn more, go to IRS.gov/IPPIN .
Ways to check on the status of your refund.
Go to IRS.gov/Refunds .
Download the official IRS2Go app to your mobile device to check your refund status.
Call the automated refund hotline at 800-829-1954.
View digital copies of select notices from the IRS.
Approve or reject authorization requests from tax professionals.
View your address on file or manage your communication preferences.
Get a transcript of your tax return. With an online account, you can access a variety of information to help you during the filing season. You can get a transcript, review your most recently filed tax return, and get your adjusted gross income. Create or access your online account at IRS.gov/ Account .
Tax Pro Account. This tool lets your tax professional submit an authorization request to access your individual taxpayer IRS OLA. For more information, go to IRS.gov/ TaxProAccount .
Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.
The IRS can’t issue refunds before mid-February for
! returns that claimed the EIC or the additional child¶
CAUTION tax credit (ACTC). This applies to the entire refund,
not just the portion associated with these credits.
Making a tax payment. Payments of U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments to make a payment using any of the following options.
IRS Direct Pay : Pay your individual tax bill or estimated tax payment directly from your checking or savings account at no cost to you.
Debit or Credit Card or Digital Wallet : Choose an approved payment processor to pay online or by phone.
Electronic Funds Withdrawal : Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional.
Electronic Federal Tax Payment System : This is the best option for businesses. Enrollment is required.
Check or Money Order : Mail your payment to the address listed on the notice or instructions.
Cash : You may be able to pay your taxes with cash at a participating retail store.
Same-Day Wire : You may be able to do same-day wire from your financial institution. Contact your financial institution for availability, cost, and time frames.
Note. The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order.
What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.
Reporting and resolving tax-related identity theft is- sues.
Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit.
The IRS doesn’t initiate contact with taxpayers by email, text messages (including shortened links), telephone calls, or social media channels to request or verify personal or financial information. This includes requests for personal identification numbers (PINs), passwords, or similar information for credit cards, banks, or other financial accounts.
Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central webpage, for information on identity theft and data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or stolen or you suspect you’re a victim of tax-related identity theft, you can learn what steps you should take.
Apply for an online payment agreement ( IRS.gov/OPA ) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.
Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.
- Use the Offer in Compromise Pre-Qualifier to see if you can settle your tax debt for less than the full amount you owe. For more information on the Offer in Compromise program, go to IRS.gov/OIC .
Filing an amended return. Go to IRS.gov/Form1040X for information and updates.
Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns.
!¶
CAUTION
It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks.
- Get an Identity Protection PIN (IP PIN). IP PINs are six-digit numbers assigned to taxpayers to help prevent the
12 Instructions for Form 2290 (Rev. 7-2025)
IRS Document Upload Tool. You may be able to use the Document Upload Tool to respond digitally to eligible IRS notices and letters by securely uploading required documents online through IRS.gov. For more information, go to IRS.gov/DUT .
Schedule LEP. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing translations in 2023. You will continue to receive communications, including notices and letters in English until they are translated to your preferred language.
Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”
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Below is a message from the Taxpayer Advocate Service, an independent organization established by Congress.
The Taxpayer Advocate Service (TAS) Is Here To Help You
What Is the Taxpayer Advocate Service?
The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS). TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. We work to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. We are Your Voice at the IRS.
How Can TAS Help Me?
TAS can help you resolve problems that you haven’t been able to resolve with the IRS on your own. Always try to resolve your problem with the IRS first, but if you can’t, then come to TAS. Our services are free.
TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn't working as it should.
To get help any time with general tax topics, visit www.TaxpayerAdvocate.IRS.gov . The site can help you with
common tax issues and situations, such as what to do if you make a mistake on your return or if you get a notice from the IRS.
- TAS works to resolve large-scale (systemic) problems that affect many taxpayers. You can report systemic issues at
www.IRS.gov/SAMS . (Be sure not to include any personal identifiable information.)
How Do I Contact TAS?
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Call TAS at 877-777-4778.
What Are My Rights as a Taxpayer?
The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Go to www.TaxpayerAdvocate.IRS.gov/Taxpayer-Rights for more information about the rights, what they mean to you, and how they apply to specific situations you may encounter with the IRS. TAS strives to protect taxpayer rights and ensure the IRS is administering the tax law in a fair and equitable way.
Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Section 4481 requires that the use of certain types of highway motor vehicles be taxed. Form 2290 is used to determine the amount of tax you owe. Sections 6011 and 6109 require you to provide the requested information, including your identifying number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Failure to provide this information in a timely manner, or providing false information, may subject you to penalties.
You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file Form 2290 and Schedule 1 will vary depending on individual circumstances. The estimated average time is Recordkeeping, 41 hr., 22 min.; Learning about the law or the form, 24 min.; Preparing, copying, assembling, and sending the form to the IRS, 1 hr., 5 min.
We welcome your comments and suggestions. You can send us comments through IRS.gov/FormComments . Or you can write to:
Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
Don’t send Form 2290 to this address. Instead, see Where To File , earlier.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider
Instructions for Form 2290 (Rev. 7-2025) 13
your comments as we revise our tax forms, instructions, and publications.
14 Instructions for Form 2290 (Rev. 7-2025)
Partial-Period Tax Tables (for vehicles first used after July of the period)
Find the category line for the vehicle in Table I or Table II . The categories are listed in the Tax Computation table on Form 2290, page 2.
Find the month the vehicle was first used on public highways.
Read down the column. The amount where the category line and the month column meet is the tax due.
Enter the amount on Form 2290, page 2, column (2) .
Table I Vehicles Except Logging (enter in column (2)(a) )
CATEGORY AUG (11) SEP (10) OCT (9) NOV (8) DEC (7) JAN (6) FEB (5) MAR (4) APR (3) MAY (2) JUNE (1)
A $ 91.67 $ 83.33 $ 75.00 $ 66.67 $ 58.33 $ 50.00 $ 41.67 $ 33.33 $ 25.00 $ 16.67 $ 8.33 B 111.83 101.67 91.50 81.33 71.17 61.00 50.83 40.67 30.50 20.33 10.17 C 132.00 120.00 108.00 96.00 84.00 72.00 60.00 48.00 36.00 24.00 12.00 D 152.17 138.33 124.50 110.67 96.83 83.00 69.17 55.33 41.50 27.67 13.83 E 172.33 156.67 141.00 125.33 109.67 94.00 78.33 62.67 47.00 31.33 15.67 F 192.50 175.00 157.50 140.00 122.50 105.00 87.50 70.00 52.50 35.00 17.50 G 212.67 193.33 174.00 154.67 135.33 116.00 96.67 77.33 58.00 38.67 19.33 H 232.83 211.67 190.50 169.33 148.17 127.00 105.83 84.67 63.50 42.33 21.17 I 253.00 230.00 207.00 184.00 161.00 138.00 115.00 92.00 69.00 46.00 23.00 J 273.17 248.33 223.50 198.67 173.83 149.00 124.17 99.33 74.50 49.67 24.83 K 293.33 266.67 240.00 213.33 186.67 160.00 133.33 106.67 80.00 53.33 26.67 L 313.50 285.00 256.50 228.00 199.50 171.00 142.50 114.00 85.50 57.00 28.50 M 333.67 303.33 273.00 242.67 212.33 182.00 151.67 121.33 91.00 60.67 30.33 N 353.83 321.67 289.50 257.33 225.17 193.00 160.83 128.67 96.50 64.33 32.17 O 374.00 340.00 306.00 272.00 238.00 204.00 170.00 136.00 102.00 68.00 34.00 P 394.17 358.33 322.50 286.67 250.83 215.00 179.17 143.33 107.50 71.67 35.83 Q 414.33 376.67 339.00 301.33 263.67 226.00 188.33 150.67 113.00 75.33 37.67 R 434.50 395.00 355.50 316.00 276.50 237.00 197.50 158.00 118.50 79.00 39.50 S 454.67 413.33 372.00 330.67 289.33 248.00 206.67 165.33 124.00 82.67 41.33 T 474.83 431.67 388.50 345.33 302.17 259.00 215.83 172.67 129.50 86.33 43.17 U 495.00 450.00 405.00 360.00 315.00 270.00 225.00 180.00 135.00 90.00 45.00 V 504.17 458.33 412.50 366.67 320.83 275.00 229.17 183.33 137.50 91.67 45.83
Table II Logging Vehicles (enter in column (2)(b) )
A $ 68.75 $ 62.49 $ 56.25 $ 50.00 $ 43.74 $ 37.50 $ 31.25 $ 24.99 $ 18.75 $ 12.50 $ 6.24 B 83.87 76.25 68.62 60.99 53.37 45.75 38.12 30.50 22.87 15.24 7.62 C 99.00 90.00 81.00 72.00 63.00 54.00 45.00 36.00 27.00 18.00 9.00 D 114.12 103.74 93.37 83.00 72.62 62.25 51.87 41.49 31.12 20.75 10.37 E 129.24 117.50 105.75 93.99 82.25 70.50 58.74 47.00 35.25 23.49 11.75 F 144.37 131.25 118.12 105.00 91.87 78.75 65.62 52.50 39.37 26.25 13.12 G 159.50 144.99 130.50 116.00 101.49 87.00 72.50 57.99 43.50 29.00 14.49 H 174.62 158.75 142.87 126.99 111.12 95.25 79.37 63.50 47.62 31.74 15.87 I 189.75 172.50 155.25 138.00 120.75 103.50 86.25 69.00 51.75 34.50 17.25 J 204.87 186.24 167.62 149.00 130.37 111.75 93.12 74.49 55.87 37.25 18.62 K 219.99 200.00 180.00 159.99 140.00 120.00 99.99 80.00 60.00 39.99 20.00 L 235.12 213.75 192.37 171.00 149.62 128.25 106.87 85.50 64.12 42.75 21.37 M 250.25 227.49 204.75 182.00 159.24 136.50 113.75 90.99 68.25 45.50 22.74 N 265.37 241.25 217.12 192.99 168.87 144.75 120.62 96.50 72.37 48.24 24.12 O 280.50 255.00 229.50 204.00 178.50 153.00 127.50 102.00 76.50 51.00 25.50 P 295.62 268.74 241.87 215.00 188.12 161.25 134.37 107.49 80.62 53.75 26.87 Q 310.74 282.50 254.25 225.99 197.75 169.50 141.24 113.00 84.75 56.49 28.25 R 325.87 296.25 266.62 237.00 207.37 177.75 148.12 118.50 88.87 59.25 29.62 S 341.00 309.99 279.00 248.00 216.99 186.00 155.00 123.99 93.00 62.00 30.99 T 356.12 323.75 291.37 258.99 226.62 194.25 161.87 129.50 97.12 64.74 32.37 U 371.25 337.50 303.75 270.00 236.25 202.50 168.75 135.00 101.25 67.50 33.75 V 378.12 343.74 309.37 275.00 240.62 206.25 171.87 137.49 103.12 68.75 34.37
15
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