Instructions for Form 2290›(Rev. July 2026)›Specific Instructions
Schedule 1 (Form 2290)
0726 Inst 2290 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Complete and file both copies of Schedule 1. The second copy will be stamped and returned to you for use as proof of payment. Your return may be rejected if Schedule 1 isn’t attached to Form 2290.
E-file. If Form 2290 is filed electronically, a copy of Schedule 1 with an IRS watermark will be sent to the ERO, transmitter, and/or ISP electronically. Ask the ERO, transmitter, and/or ISP for the original electronic copy of Schedule 1.
Note: If you want a copy of a prior-period Schedule 1 returned, you must send a written request to:
Internal Revenue Service 7940 Kentucky Drive Florence, KY 41042-2915
Name and address. Enter your name and address on Schedule 1 exactly as shown on Form 2290. See Name and Address, earlier. Make sure the EIN is also the same as that entered on page 1 of Form 2290.
Month of first use. Enter the same date as that entered on Form 2290, Part I, line 1, in the space for Month of first use .
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