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.

You must pay the tax in full with your Form 2290.

Electronic funds withdrawal (direct debit). If you are filing Form 2290 electronically, you can authorize a direct debit to make your payment. For more information on e-file, visit the IRS website at IRS.gov/e-File-Providers/e-File- Form-2290 .

If you make your payment using direct debit, don’t include the payment voucher.

Electronic Federal Tax Payment System (EFTPS). Using EFTPS is voluntary, but you must enroll in EFTPS before you can use it. To get more information or to enroll in EFTPS, visit the EFTPS website at EFTPS.gov or call 800-555-4477 (24 hours a day, 7 days a week).

If you make your payment using EFTPS, don’t include the payment voucher and make sure to check the EFTPS box on line 6 of Form 2290. If filing a paper Form 2290, mail Form 2290 to the address for filing returns without payment due under Where To File , earlier.

Caution: EFTPS does not process payments from international financial institutions. For checks or money orders drawn from an international financial institution, see International payments under Check or money order , later.

Paying on time. For EFTPS payments to be on time, you must submit the payment by 8:00 p.m. Eastern time the day before the date the payment is due.

Credit or debit card. To pay with a credit or debit card, go to IRS.gov/PayByCard . A convenience fee is charged by these service providers.

If you make your payment using a credit or debit card, don’t include the payment voucher and make sure to check the Credit or debit card box on line 6 of Form 2290. If filing a paper Form 2290, mail Form 2290 to the address for filing returns without payment due under Where To File, earlier.

Check or money order. If you use this method, you must also complete the payment voucher. See Payment voucher, later.

• Don’t send cash. Make your check or money order payable to “United States Treasury.” Write your name, address, EIN, “Form 2290,” and the date (as entered in box 3 of the payment voucher) on your payment.

• Detach the voucher and send it with 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.

8 Instructions for Form 2290 (Rev. 7-2026)

International payments. If you are sending a check or money order drawn from an international financial institution, see Where To File , earlier.

Caution: If you are using a PDS, use the address of the Ogden Processing Center found at IRS.gov/ PDSstreetAddresses .

Payment voucher. Complete Form 2290-V, Payment Voucher. If you have your Form 2290 prepared by a third party, provide this payment voucher to the return preparer.

Box 1. Enter your EIN. If you don’t have an EIN, see Employer Identification Number (EIN), earlier.

Box 2. Enter the amount you are paying with Form 2290.

Box 3. Enter the same date that you entered on Form 2290, Part I, line 1.

Box 4. Enter your name and address exactly as shown on Form 2290. Print your name clearly.