Part I. Complete as follows.

• 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.

Note: If the state receives your application for registration of your highway motor vehicle during the months of July, August, or September, you may provide the immediately previous tax period’s approved Schedule 1 that was returned to you by the IRS as proof of payment. Remember to file Form 2290 for the current period by the due date of the return. See Regulations section 41.6001-2(b)(4).

No proof of payment is required for a recently purchased new or used vehicle if you present the state a copy of the bill of sale showing that the vehicle was purchased within the last 60 days. However, you must file a return and pay any tax due. See When To File, earlier.

A limited number of states have agreed to participate in an alternate proof of payment program with the IRS. In those states, the Department of Motor Vehicles (DMV) may forward your return to the IRS if certain requirements are met. If you give your Form 2290 (with voucher and payment) to your DMV to be forwarded to the IRS, no further proof of payment is needed to register your vehicle. Contact your local DMV to see if your state participates in this program.

If you give the DMV your Form 2290 to forward, your return isn’t considered filed until the IRS receives it. You are responsible for any penalties or interest if the return is filed late or lost by the DMV.