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Please review the information below.

This July 2026 revision is for the tax period beginning on July 1, 2026, and ending on June

30, 2027. Don’t use this revision if you need to file a return for a tax period that began on or

before June 30, 2026. To obtain a prior revision of Form 2290 and its separate instructions,

visit www.irs.gov/Form2290.

Nota: El formulario, las instrucciones o la publicación que

busca se encuentra luego de esta portada.

Por favor lea la información a continuación.

Esta revisión de julio de 2026 es para el período tributario que comienza el 1 de julio de

2026 y termina el 30 de junio de 2027. No use esta revisión si necesita presentar una

declaración para un período tributario que haya comenzado en o antes del 30 de junio de

2026. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por

separado, visite www.irs.gov/Form2290SP.

THIS PAGE INTENTIONALLY LEFT BLANK

Instructions for Form 2290

(Rev. July 2026)

Heavy Highway Vehicle Use Tax Return

Section references are to the Internal Revenue Code unless

otherwise noted.

Contents

Page

Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Who Must File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Taxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

When To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Where To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Form 2290 Call Site . . . . . . . . . . . . . . . . . . . . . . . . . 4

Penalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . 4

Getting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Employer Identification Number (EIN) . . . . . . . . . . 4

Vehicle Identification Number (VIN) . . . . . . . . . . . 4

Taxable Gross Weight . . . . . . . . . . . . . . . . . . . . . 4

Name and Address . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Part I. Figuring the Tax . . . . . . . . . . . . . . . . . . . . . . . . 5

Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

How To Pay the Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Schedule 1 (Form 2290) . . . . . . . . . . . . . . . . . . . . . . 9

Schedule 1 (Form 2290), Consent to

Disclosure of Tax Information . . . . . . . . . . . . . . 9

Third Party Designee . . . . . . . . . . . . . . . . . . . . . . . . 9

Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 10

Partial-Period Tax Tables (for vehicles first used

after July of the period) . . . . . . . . . . . . . . . . . . . 14

Future Developments

For the latest information about developments related to

Form 2290 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form2290.

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.

Apr 15, 2026

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.

General Instructions

Purpose of Form

Use Form 2290 for the following actions.

• Figure and pay the tax due on highway motor vehicles

used during the period with a taxable gross weight of 55,000

pounds or more.

• Figure and pay the tax due on a vehicle for which you

completed the suspension statement on another Form 2290

if that vehicle later exceeded the mileage use limit during the

period. See Suspended vehicles exceeding the mileage use

limit, later.

• Figure and pay the tax due if, during the period, the taxable

gross weight of a vehicle increases and the vehicle falls into a

new category. See Line 3, later.

• Claim suspension from the tax when a vehicle is expected

to be used 5,000 miles or less (7,500 miles or less for

agricultural vehicles) during the period.

• Claim a credit for tax paid on vehicles that were destroyed,

stolen, sold, or used 5,000 miles or less (7,500 miles or less

for agricultural vehicles).

• Report acquisition of a used taxable vehicle for which the

tax has been suspended.

• Figure and pay the tax due on a used taxable vehicle

acquired and used during the period. See Used vehicle, later.

Use Schedule 1 (Form 2290) for the following actions.

• To report all vehicles for which you are reporting tax

(including an increase in taxable gross weight) and those that

you are reporting suspension of the tax by category and

vehicle identification number (VIN).

• As proof of payment to register your vehicle(s) (unless

specifically exempted) in any state. Use the copy of Schedule

1 stamped and returned to you by the IRS for this purpose.

Use Form 2290-V, Payment Voucher, to accompany your

check or money order. Form 2290-V is used to credit your

heavy highway vehicle use tax payment to your account. If

filing electronically, see How To Pay the Tax, later.

Instructions for Form 2290 (Rev. 7-2026) Catalog Number 27231L

Department of the Treasury Internal Revenue Service www.irs.gov

Who Must File

You must file Form 2290 and Schedule 1 for the tax period

beginning on July 1, 2026, and ending on June 30, 2027, if a

taxable highway motor vehicle (defined later) is registered, or

required to be registered, in your name under state, District of

Columbia, Canadian, or Mexican law at the time of its first

use during the tax period and the vehicle has a taxable gross

weight of 55,000 pounds or more. See the examples under

When To File, later.

You may be an individual, limited liability company (LLC),

corporation, partnership, or any other type of organization

(including nonprofit, charitable, educational, etc.).

Disregarded entities and qualified subchapter S subsidiaries. Qualified subchapter S subsidiaries (QSubs) and

eligible single-owner disregarded entities are treated as

separate entities for most excise tax and reporting purposes.

QSubs and eligible single-owner disregarded entities must

pay and report excise taxes; register for excise tax activities;

and claim any refunds, credits, and payments under the

entity’s employer identification number (EIN). These actions

can’t take place under the owner’s taxpayer identification

number (TIN). Some QSubs and disregarded entities may

already have an EIN. However, if you are unsure, please call

the IRS Business and Specialty Tax line at 800-829-4933. For

more information on applying for an EIN, see Employer

Identification Number (EIN), later.

Generally, QSubs and eligible single-owner disregarded

entities will continue to be treated as disregarded entities for

other federal tax purposes (other than employment taxes).

For more information, see Regulations section 301.7701-2(c)

(2)(v).

Dual registration. If a taxable vehicle is registered in the

name of both the owner and another person, the owner is

liable for the tax. This rule also applies to dual registration of

a leased vehicle.

Dealers. Any vehicle operated under a dealer’s tag, license,

or permit is considered registered in the name of the dealer.

Used vehicle. See Used vehicles and Tax computation for

privately purchased used vehicles and required claim

information for sold used vehicles, later.

Logging vehicles. A vehicle qualifies as a logging vehicle if:

1. It is used exclusively for the transportation of products

harvested from the forested site, or it exclusively transports

the products harvested from the forested site to and from

locations on a forested site (public highways may be used

between the forested site locations); and

2. It is registered (under the laws of the state or states in

which the vehicle is required to be registered) as a highway

motor vehicle used exclusively in the transportation of

harvested forest products. A vehicle will be considered to be

registered under the laws of a state as a highway motor

vehicle used exclusively in the transportation of harvested

forest products if the vehicle is so registered under a state

statute or legally valid regulations. In addition, no special tag

or license plate identifying a vehicle as being used in the

transportation of harvested forest products is required.

Products harvested from the forested site may include

timber that has been processed for commercial use by

sawing into lumber, chipping, or other milling operations if the

processing occurs before transportation from the forested

site.

Tip: Logging vehicles are taxed at reduced rates. See Table

II, later.

Taxable Vehicles

Highway motor vehicles that have a taxable gross weight of

55,000 pounds or more are taxable.

A highway motor vehicle includes any self-propelled

vehicle designed to carry a load over public highways,

whether or not also designed to perform other functions.

Examples of vehicles that are designed to carry a load over

public highways include trucks, truck tractors, and buses.

Generally, vans, pickup trucks, panel trucks, and similar

trucks aren’t subject to this tax because they have a taxable

gross weight less than 55,000 pounds.

A vehicle consists of a chassis, or a chassis and body, but

doesn’t include the load. It doesn’t matter if the vehicle is

designed to perform a highway transportation function for

only a particular type of load, such as passengers,

furnishings, and personal effects (as in a house, office, or

utility trailer), or a special kind of cargo, goods, supplies, or

materials. It doesn’t matter if machinery or equipment is

specially designed (and permanently mounted) to perform

some off-highway task unrelated to highway transportation

except to the extent discussed later under Vehicles not

considered highway motor vehicles.

Use means the use of a vehicle with power from its own

motor on any public highway in the United States.

A public highway is any road in the United States that

isn’t a private roadway. This includes federal, state, county,

and city roads.

Example. You purchased your heavy truck from the

dealer and drove it over the public highways to your home.

The drive home was your first taxable use of the vehicle.

Exemptions. The use of certain highway motor vehicles is

exempt from the tax (and thus not required to be reported on

a Form 2290) if certain requirements are met. The use of a

highway motor vehicle isn’t subject to the tax if it is used and

actually operated by:

• The federal government;

• The District of Columbia;

• A state or local government;

• The American National Red Cross;

• A nonprofit volunteer fire department, ambulance

association, or rescue squad;

• An Indian tribal government but only if the vehicle’s use

involves the exercise of an essential tribal government

function; or

• A mass transportation authority if it is created under a

statute that gives it certain powers normally exercised by the

state.

Also exempt from tax (and thus not required to be reported

on a Form 2290) is the use of:

• Qualified blood collector vehicles (see below) used by

qualified blood collector organizations; and

• Mobile machinery that meets the specifications for a

chassis as described under Specially designed mobile

machinery for nontransportation functions, later.

Qualified blood collector vehicle. A qualified blood

collector vehicle is a vehicle at least 80% of the use of which

during the prior tax period was by a qualified blood collector

organization for the collection, storage, or transportation of

blood. A vehicle first placed in service in a tax period will be

treated as a qualified blood collector vehicle for the tax period

Instructions for Form 2290 (Rev. 7-2026)

if the qualified blood collector organization certifies that the

organization reasonably expects at least 80% of the use of

the vehicle by the organization during the tax period will be in

the collection, storage, or transportation of blood.

after purchasing it in November. Trucker A must file another

Form 2290 reporting the new vehicle by December 31, 2026,

for the period beginning November 1, 2026, through June 30,

2027. To figure the tax, Trucker A would use Table I.

Vehicles not considered highway motor vehicles.

Generally, the following kinds of vehicles aren’t considered

highway vehicles.

1. Specially designed mobile machinery for

nontransportation functions. A self-propelled vehicle isn’t

a highway vehicle if all the following apply.

a. The chassis has permanently mounted to it machinery

or equipment used to perform certain operations

(construction, manufacturing, drilling, mining, timbering,

processing, farming, or similar operations) if the operation of

the machinery or equipment is unrelated to transportation on

or off the public highways.

b. The chassis has been specially designed to serve only

as a mobile carriage and mount (and power source, if

applicable) for the machinery or equipment, whether or not

the machinery or equipment is in operation.

c. The chassis couldn’t, because of its special design

and without substantial structural modification, be used as

part of a vehicle designed to carry any other load.

2. Vehicles specially designed for off-highway

transportation. A vehicle isn’t treated as a highway vehicle if

the vehicle is specially designed for the primary function of

transporting a particular type of load other than over the

public highway and because of this special design, the

vehicle’s capability to transport a load over a public highway

is substantially limited or impaired.

To make this determination, you can take into account the

vehicle’s size; whether the vehicle is subject to licensing,

safety, or other requirements; and whether the vehicle can

transport a load at a sustained speed of at least 25 miles per

hour. It doesn’t matter that the vehicle can carry heavier loads

off highway than it is allowed to carry over the highway.

Example 3. Trucker A first uses vehicles on the public

highway in July and August. The vehicles are required to be

registered in Trucker A’s name. Trucker A must report the

vehicles first used in July by August 31, 2026, and the

vehicles first used in August on a separate return filed by

September 30, 2026.

IF, in this period, the

vehicle is first used

during...

THEN, file Form 2290 and

make your payment by...*

and enter

this date on

Form 2290,

line 1**

July 2026

August 31, 2026

202607

August 2026

September 30, 2026

202608

September 2026

November 2, 2026

202609

October 2026

November 30, 2026

202610

November 2026

December 31, 2026

202611

December 2026

February 1, 2027

202612

January 2027

March 1, 2027

202701

February 2027

March 31, 2027

202702

March 2027

April 30, 2027

202703

April 2027

June1, 2027

202704

May 2027

June 30, 2027

202705

June 2027

August 2, 2027

202706

File by this date regardless of when the state registration for the vehicle is due. If

any due date falls on a Saturday, Sunday, or legal holiday, file by the next business

day.

This date may not apply for privately purchased used vehicles. See Tax

computation for privately purchased used vehicles and required claim information

for sold used vehicles, later.

When To File

Form 2290 must be filed for the month the taxable vehicle is

first used on public highways during the current period. The

current period begins July 1, 2026, and ends June 30, 2027.

Form 2290 must be filed by the last day of the month

following the month of first use (as shown in the chart, later).

Caution: The filing deadline isn’t tied to the vehicle

registration date. Regardless of the vehicle’s registration

renewal date, you must file Form 2290 by the last day of the

month following the month in which you first use the vehicle

on a public highway during the tax period.

Note: If any due date falls on a Saturday, Sunday, or legal

holiday, file by the next business day.

Extension of time to file. Before the due date of the return,

you may request an extension of time to file your return by

writing to:

If you first use multiple vehicles in more than 1 month, then

a separate Form 2290 must be filed for each month, as

shown in Example 3, later.

The filing rules apply whether you are paying the tax or

reporting suspension of the tax. The following examples

demonstrate these rules.

Example 1. Trucker A uses a taxable vehicle on a public

highway by driving it home from the dealership on July 2,

2026, after purchasing it. The vehicle is required to be

registered in Trucker A’s name. Trucker A must file Form 2290

by August 31, 2026, for the period beginning July 1, 2026,

through June 30, 2027. To figure the tax, Trucker A would use

the amounts on Form 2290, page 2, column (1).

Example 2. Trucker A purchases a new taxable vehicle

on November 3, 2026. The vehicle is required to be

registered in Trucker A’s name. The vehicle is first used on

the public highway by driving it home from the dealership

Instructions for Form 2290 (Rev. 7-2026)

Internal Revenue Service

7940 Kentucky Drive

Florence, KY 41042-2915

In your letter, you must fully explain the cause of the delay.

Except for taxpayers abroad, the extension may be for no

more than 6 months. An extension of time to file doesn’t

extend the time to pay the tax. If you want an extension of

time to pay, you must request that separately.

How To File

Caution: Electronic filing is required for each return reporting

and paying tax on 25 or more vehicles. Tax-suspended

vehicles (designated by category W) aren’t included in the

electronic filing requirement for 25 or more vehicles because

you aren’t paying tax on them. However, all taxpayers are

encouraged to file electronically. Electronic filing generally

allows for quicker processing of your return. A stamped

Schedule 1 can be available within minutes after filing and

acceptance by the IRS.

Electronically. File Form 2290 electronically through any

electronic return originator (ERO), transmitter, and/or

intermediate service provider (ISP) participating in the IRS

e-file program for excise taxes. For more information on e-file,

visit the IRS website at IRS.gov/e-File-Providers/e-FileForm-2290 or visit IRS.gov/Trucker.

Paper. Mail Form 2290 to the address shown under Where

To File next. If you didn’t pay the tax using the Electronic

Federal Tax Payment System (EFTPS) or using a credit or

debit card, mail Form 2290-V and your check or money order

with Form 2290. For more information on payments, see How

To Pay the Tax, later.

Where To File

If you are filing a paper return, mail Form 2290 to:

Form 2290 with full payment and

that payment is not drawn from an

international financial institution

Internal Revenue Service

P.O. Box 932500

Louisville, KY 40293-2500

Form 2290 without payment due

or if payment is made through

EFTPS or by credit/debit card

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0031

Form 2290 with a check or

money order drawn from an

international financial institution

Internal Revenue Service

International Accounts

1973 Rulon White Blvd.

Ogden, UT 84201-0038

The assistor will have access to your Form 2290 account

information. Spanish-speaking assistors are available. Have

your Form 2290 and information about your filing available

when you call. For help with other returns filed, taxes paid,

etc., visit IRS.gov/Help/Tax-Law-Questions for individual

returns or call 800-829-4933 for business returns.

Penalties and Interest

If you receive a penalty for filing your return late or paying

your tax late and believe you have reasonable cause for

doing so, send a letter to the IRS explaining why you believe

you have reasonable cause for filing late or paying late.

Alternatively, you may visit IRS.gov/PenaltyRelief for more

information on how to request penalty relief, or call the

number on the notice you received from the IRS informing

you of the penalty and/or interest assessed. Don’t attach an

explanation when you file your return.

Specific Instructions

Getting Started

To complete Form 2290, have the following information

available.

1. Your employer identification number (EIN). You must

have an EIN to file Form 2290. You can’t use your social

security number (SSN).

2. The vehicle identification number (VIN) of each

vehicle.

3. The taxable gross weight of each vehicle to determine

its category.

Employer Identification Number (EIN)

Caution: If you are using or sending a payment that is drawn

from an international financial institution, see International

payments, later.

Enter the correct EIN. If you don’t have an EIN, apply for one

online at IRS.gov/EIN. Only persons with an address in a

foreign country, for example, Canada, may apply for an EIN

by calling 267-941-1099 (not a toll-free call). You may also

apply for an EIN by faxing or mailing Form SS-4, Application

for Employer Identification Number, to the IRS.

Private Delivery Services

Vehicle Identification Number (VIN)

See When To File, earlier, to determine the due date of your

return.

You can use certain private delivery services (PDSs)

designated by the IRS to meet the “timely mailing as timely

filing/paying” rule for tax returns and payments. Go to

IRS.gov/PDS for the current list of designated services. If you

are using a PDS, use the address for the Ogden Processing

Center found at IRS.gov/PDSstreetAddresses.

The PDS can tell you how to get written proof of the

mailing date.

Caution: PDSs can’t deliver items to P.O. boxes. You must

use the U.S. Postal Service to mail any item to an IRS P.O.

box address.

Form 2290 Call Site

You can get immediate help with your Form 2290 questions

by calling the Form 2290 call site. The hours of operation are

Monday–Friday, 8:00 a.m. to 6:00 p.m., Eastern time.

IF you are calling from...

THEN use...

the United States

866-699-4096 (toll free).

Canada or Mexico

859-320-3581 (not toll free).

The VIN of your vehicle can be obtained from the registration,

title, or actual vehicle. Generally, the VIN is 17 characters

made up of numbers and letters. Be sure to use the VIN for

the vehicle and not from the trailer.

Taxable Gross Weight

The taxable gross weight of a vehicle (other than a bus) is the

total of:

1. The actual unloaded weight of the vehicle fully

equipped for service,

2. The actual unloaded weight of any trailers or

semitrailers fully equipped for service customarily used in

combination with the vehicle, and

3. The weight of the maximum load customarily carried

on the vehicle and on any trailers or semitrailers customarily

used in combination with the vehicle.

Actual unloaded weight of a vehicle is the empty (tare)

weight of the vehicle fully equipped for service.

A trailer or semitrailer is treated as customarily used in

connection with a vehicle if the vehicle is equipped to tow the

trailer or semitrailer.

Instructions for Form 2290 (Rev. 7-2026)

Fully equipped for service includes the body (whether

or not designed for transporting cargo, such as a concrete

mixer); all accessories; all equipment attached to or carried

on the vehicle for use in its operation or maintenance; and a

full supply of fuel, oil, and water. For buses, this includes

equipment for the accommodation of passengers or others

(such as air conditioning equipment and sanitation facilities,

etc.). The term doesn’t include the driver; any equipment (not

including the body) mounted on, or attached to, the vehicle,

for use in handling, protecting, or preserving cargo; or any

special equipment (such as an air compressor, crane, or

specialized oilfield equipment).

Buses

The taxable gross weight of a bus is its actual unloaded

weight fully equipped for service plus 150 pounds for each

seat provided for passengers and driver.

Determining Taxable Gross Weight

Caution: The weight declared for registering a vehicle in a

state may affect the taxable gross weight used to figure the

tax.

State registration by specific gross weight. If the vehicle

is registered in any state that requires a declaration of gross

weight in a specific amount, including proportional or

prorated registration or payment of any other fees or taxes,

then the vehicle’s taxable gross weight must be no less than

the highest gross weight declared for the vehicle in any state.

If the vehicle is a tractor-trailer or truck-trailer combination,

the taxable gross weight must be no less than the highest

combined gross weight declared.

State registration by gross weight category. If the

vehicle is registered in any state that requires vehicles to be

registered on the basis of gross weight, and the vehicle isn’t

registered in any state that requires a declaration of specific

gross weight, then the vehicle’s taxable gross weight must fall

within the highest gross weight category for which the vehicle

is registered in that state.

State registration by actual unloaded weight. If the

vehicle is registered only in a state or states that base

registration on actual unloaded weight, then the taxable gross

weight is the total of the three items listed under Taxable

Gross Weight, earlier.

Special permits. In determining a vehicle’s taxable gross

weight, don’t consider weights declared to obtain special

temporary travel permits. These are permits that allow a

vehicle to operate:

1. In a state in which it isn’t registered,

2. At more than a state’s maximum weight limit, or

3. At more than the weight at which it is registered in the

state.

However, special temporary travel permits don’t include

permits that are issued for your vehicle if the total amount of

time covered by those permits is more than 60 days or (if

issued on a monthly basis) more than 2 months during a tax

year.

Name and Address

Enter your name and address. Include the suite, room, or

other unit number and street address in the appropriate entry

Instructions for Form 2290 (Rev. 7-2026)

spaces. If your address has changed, check the Address

Change box on Form 2290.

P.O. box. If the post office doesn’t deliver mail to the street

address and you have a P.O. box, show the box number

instead of the street address.

Canadian or Mexican address. Follow the country’s

practice for entering the postal code. Don’t abbreviate the

country name.

Final return. If you no longer have vehicles to report, file a

final return. Check the Final Return box on Form 2290, sign

the return, and mail it to the IRS.

Amended return. Check the Amended Return box only if

reporting (a) additional tax from an increase in taxable gross

vehicle weight, or (b) suspended vehicles exceeding the

mileage use limit. Don’t check the box for any other reason.

For more information, see Line 3 or Suspended vehicles

exceeding the mileage use limit, later.

VIN correction. Check the VIN Correction box if you are

correcting a VIN listed on a previously filed Schedule 1 (Form

2290). List the corrected VIN or VINs on Schedule 1. Be sure

to use the Form 2290 for the tax period you are correcting.

Attach a statement with an explanation for the VIN

correction. Don’t check this box for any other reason.

Part I. Figuring the Tax

Line 1

Enter the date for the month of first use during the tax period.

See the chart under When To File, earlier, for the

corresponding date and format.

For used vehicles purchased from a private seller during

the period, see Used vehicles, later.

Line 2

To figure the tax on line 2, complete the Tax Computation

table on Form 2290, page 2. Don’t use line 2 to report

additional tax from an increase in taxable gross weight.

Instead, report the additional tax on line 3.

Column (1)—annual tax. Use the tax amounts listed in

column (1)(a) for a vehicle used during July.

Logging vehicles. Use the tax amounts listed in column

(1)(b) for logging vehicles used in July. For more information

on these vehicles, see Logging vehicles under Who Must

File, earlier.

Column (2)—partial-period tax. For used vehicles

purchased from a private seller during the period, see Used

vehicles, later. For all other vehicles, if the vehicle is first used

after July, the tax is based on the number of months

remaining in the period. See Table I (Table II for logging

vehicles) for the partial-period tax table. Enter the tax in

column (2)(a) for the applicable category; use column (2)(b)

for logging vehicles.

Used vehicles. If you acquire and register or are required

to register a used taxable vehicle in your name during the tax

period, you must keep as part of your records proof showing

whether there was a use of the vehicle or a suspension of the

tax during the period before the vehicle was registered in your

name. The evidence may be a written statement signed and

dated by the person (or dealer) from whom you purchased

the vehicle.

Tax computation for privately purchased used

vehicles and required claim information for sold used

vehicles.

1. For vehicles purchased from a seller who has paid the

tax for the current period: If a vehicle is purchased on or after

July 1, 2026, but before June 1, 2027, and the buyer’s first

use (such as driving it from the purchase location to the

buyer’s home or business location) is in the month of sale,

the buyer’s total tax for the tax period doesn’t include the tax

for the month of sale.

Note: The due date of Form 2290 doesn’t change. The

buyer should enter the month after the sale on Form 2290,

line 1 (Example: November 2026 is entered as “202611”).

2. If a vehicle is sold, the name and address of the

purchaser (along with previously required information) must

be included with the seller’s claim for a credit or refund of tax

paid for the remaining months of the current period.

For vehicle purchases from a seller who has paid the

tax for the current period: Buyer’s tax computation for a

used vehicle privately purchased on or after July 1,

2026, but before June 1, 2027, when the buyer’s first

use is in the month of sale. The tax on the buyer’s use of a

vehicle after the purchase is prorated by multiplying a full tax

period’s tax by a fraction.

1. The numerator is the number of months in the period

from the first day of the month after the month of sale through

the end of the tax period.

2. The denominator is the number of months in the entire

tax period.

The buyer MUST also do the following.

• Determine that the seller has paid the tax for the current period. A

copy of the seller’s stamped Schedule 1 is one way to make this

determination.

• Enter the month after the sale on line 1.

• Enter the prorated tax in column (2) of page 2.

Example. On July 2, 2026, Linda paid the full tax period

tax of $550 for the use of her 80,000-pound taxable gross

weight vehicle. John purchased the used truck from Linda on

September 9, 2026, and drove it on the public highway from

Linda’s home to his own home the next day. Linda, the seller,

can claim a credit or refund of the tax she paid for the 9

months after the sale. Because of that, and that John’s first

taxable use was to drive the truck to his home in the month of

sale (September), his prorated tax is figured from the first day

of the next month (October) through the end of the tax period,

June 30, 2027. The due date of John’s Form 2290 doesn’t

change, so he must file by October 31, 2026. Because

October 31, 2026, falls on a Saturday, John doesn’t have to

file until the next business day, November 2, 2026.

Full tax period tax: $550

Numerator: 9 (number of months from October through

June)

Denominator: 12 (full 12-month tax period, July through

June)

Prorated tax: 9/12 of $550 = $412.50

John should enter “202610” on line 1 and $412.50 in

column (2)(a) on the category V line.

Logging vehicles. For logging vehicles, see Table II for

the partial-period tax table. Enter the tax in column (2)(b) for

the applicable category.

Column (3)—Number of vehicles. Enter the number of

vehicles for categories A–V in the applicable column. Add the

number of vehicles in columns (3)(a) and (3)(b), categories

A–V, and enter the combined number on the total line in

column (3). For category W, enter the number of suspended

vehicles in the applicable column.

Column (4)—Amount of tax. Multiply the applicable tax

amount times the number of vehicles. Add all amounts in a

category and enter the result in column (4). Then, add the tax

amounts in column (4) for categories A–V, and enter the total

tax amount.

Line 3

Complete line 3 only if the taxable gross weight of a vehicle

increases during the period and the vehicle falls in a new

category. For instance, an increase in maximum load

customarily carried may change the taxable gross weight.

Report the additional tax for the remainder of the period on

Form 2290, line 3. Don’t report any tax on line 2 unless other

taxable vehicles are being reported in addition to the

vehicle(s) with the increased taxable gross weight. Check the

Amended Return box and to the right of “Amended Return”

write the month the taxable gross weight increased. File Form

2290 and Schedule 1 by the last day of the month following

the month in which the taxable gross weight increased.

Figure the additional tax using the following worksheet.

Attach a copy of the worksheet for each vehicle.

Enter the month the taxable gross weight increased.

Enter the month here and in the space next to the

Amended Return box on Form 2290, page 1 . . . .

From Form 2290, page 2, determine the new taxable

gross weight category. Next, go to the Partial-Period

Tax Tables, later. Find the month entered on line 1

above. Read down the column to the new category;

this is the new tax. Enter the amount here . . . . . .

On the Partial-Period Tax Tables, later, find the tax

under that month for the previous category reported.

Enter the amount here . . . . . . . . . . . . . . . . . .

Additional tax. Subtract line 3 from line 2. Enter the

additional tax here and on Form 2290, line 3 . . . .

Caution: If the increase in taxable gross weight occurs in

July after you have filed your return, use the amounts on

Form 2290, page 2, for the new category instead of the

Partial-Period Tax Tables.

Instructions for Form 2290 (Rev. 7-2026)

Line 5

Complete line 5 only if you are claiming a credit for tax paid

on a vehicle that was:

• Sold before June 1 and not used during the remainder of

the period,

• Destroyed (so damaged by accident or other casualty it

isn’t economical to rebuild it) or stolen before June 1 and not

used during the remainder of the period, or

• Used during the prior period 5,000 miles or less (7,500

miles or less for agricultural vehicles).

A credit, lower tax, exemption, or refund isn’t allowed for

an occasional light or decreased load or a discontinued or

changed use of the vehicle.

The amount claimed on line 5 can’t exceed the tax

reported on line 4. Any excess credit must be claimed as a

refund using Form 8849, Claim for Refund of Excise Taxes,

and Schedule 6 (Form 8849), Other Claims. Also, use

Schedule 6 (Form 8849) to make a claim for an overpayment

due to a mistake in tax liability previously reported on Form

2290. See When to make a claim, later.

Information to be submitted. On a separate sheet of

paper, provide an explanation detailing the facts for each

credit.

For vehicles destroyed, stolen, or sold, include:

1. The VIN;

2. The taxable gross weight category;

3. The date of destruction, theft, or sale;

4. A copy of the worksheet under Figuring the credit

below; and

5. If the vehicle was sold on or after July 1, 2015, the

name and address of the purchaser of the vehicle.

Caution: Your claim for credit may be disallowed if you don’t

provide all of the required information.

Figuring the credit. Figure the number of months of use

and find the taxable gross weight category of the vehicle

before you complete the worksheet below. To figure the

number of months of use, start counting from the first day of

the month in the period in which the vehicle was first used to

the last day of the month in which it was destroyed, stolen, or

sold. Find the number of months of use in the Partial-Period

Tax Tables, later (the number of months is shown in

parentheses at the top of the table next to each month).

1. For the vehicle that was destroyed, stolen, or sold,

enter the tax previously reported on Form 2290,

line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Partial-period tax. On the Partial-Period Tax Tables,

later, find where the taxable gross weight category

and months of use meet and enter the tax here . .

3. Credit. Subtract line 2 from line 1. Enter here and on

Form 2290, line 5 . . . . . . . . . . . . . . . . . . . . .

The credit for each vehicle must be calculated separately.

Vehicle used less than the mileage use limit. If the tax

has been paid for a period on a vehicle that is used 5,000

miles or less (7,500 miles or less for agricultural vehicles), the

person who paid the tax may make a claim for the credit.

When to make a claim. For a vehicle that was destroyed,

stolen, or sold before June 1, a credit for tax paid can be

claimed on the next Form 2290 filed or a refund of tax paid

can be claimed on Form 8849.

Instructions for Form 2290 (Rev. 7-2026)

For a vehicle that was used 5,000 miles or less (7,500

miles or less for agricultural vehicles) during the period, a

credit for tax paid can be claimed on the first Form 2290 filed

for the next period. Likewise, a refund for tax paid can’t be

claimed on Form 8849 until the end of the Form 2290 tax

period. For example, if the tax was paid for the period July 1,

2026, through June 30, 2027, for a vehicle used 5,000 miles

or less during the period, a credit on Form 2290 (or refund on

Form 8849) can’t be claimed until after June 30, 2027.

Part II. Statement in Support of

Suspension

Caution: 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 because 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.

Line 7

Complete line 7 to suspend the tax on vehicles expected to

be used less than the mileage use limit during a period.

You must also:

• List the vehicles on which the tax is suspended on

Schedule 1 (see Schedule 1 (Form 2290), later); and

• Count the number of tax-suspended vehicles (designated

by category W) listed on Schedule 1, Part II, and enter the

number on Schedule 1, Part I, line b.

Line 8

You must verify that vehicles listed as suspended on the

Form 2290 for the prior tax period and used 5,000 miles or

less (7,500 miles or less for agricultural vehicles) were not

subject to the tax for that period. To verify that vehicles listed

as suspended in the prior period did not exceed the mileage

use limit, except for any vehicles listed on line 8b, check

box 8a.

If you checked box 8a and vehicles that you previously

listed as suspended on the prior tax period’s Form 2290

exceeded the mileage use limit, you must list on line 8b the

VINs of the vehicles listed as suspended in the prior period

and then used for 5,000 miles or more during the period

(7,500 miles or more for agricultural vehicles). You must

report the tax for these vehicles on a separate Form 2290 for

the prior tax period and pay the tax. For more information,

see Suspended vehicles exceeding the mileage use limit,

later. Attach a separate sheet if needed to list the VINs for

line 8b.

Line 9

If in the prior period, Form 2290, line 7, was completed and

the tax-suspended vehicles were sold or otherwise

transferred, complete line 9.

Sales. If you sell a vehicle while under suspension, a

statement must be given to the buyer and must show:

• The seller’s name, address, and EIN;

• VIN;

• Date of the sale;

• Odometer reading at the beginning of the period;

• Odometer reading at the time of sale; and

• The buyer’s name, address, and EIN.

The buyer must attach this statement to Form 2290 and file

the return by the date shown in the table under When To File,

earlier.

If, after the sale, the use of the vehicle exceeds the

mileage use limit (including the highway mileage recorded on

the vehicle by the former owner) for the period, and the

former owner has provided the required statement, the new

owner is liable for the tax on the vehicle. If the former owner

hasn’t furnished the required statement to the new owner, the

former owner is also liable for the tax for that period. See

Suspended vehicles exceeding the mileage use limit below.

Also, see Used vehicles, earlier.

Suspended vehicles exceeding the mileage use limit.

Once a suspended vehicle exceeds the mileage use limit, the

tax becomes due. Mileage use limit means the use of a

vehicle on public highways 5,000 miles or less (7,500 miles

or less for agricultural vehicles). The mileage use limit applies

to the total mileage a vehicle is used during a period,

regardless of the number of owners.

Figure the tax on Form 2290, page 2, based on the month

the vehicle was first used in the tax period. Report the tax on

Form 2290, line 2. Check the Amended Return box on page 1

and to the right of “Amended Return” write the month in which

the mileage use limit was exceeded. Don’t complete Form

2290, Part II, unless you are reporting other tax-suspended

vehicles (designated by category W) in addition to the

previously tax-suspended vehicle(s) that exceeded the

mileage use limit. File the amended Form 2290 and Schedule

1 by the last day of the month following the month in which

the mileage use limit was exceeded.

Agricultural vehicles. An agricultural vehicle is any

highway motor vehicle that is:

1. Used (or expected to be used) primarily for farming

purposes, and

2. Registered (under state laws) as a highway motor

vehicle used for farming purposes for the entire period. A

special tag or license plate identifying the vehicle as used for

farming isn’t required for it to be considered an agricultural

vehicle.

A vehicle is used primarily for farming purposes if more

than half of the vehicle’s use (based on mileage) during the

period is for farming purposes (defined below).

Don’t take into account the number of miles the vehicle is

used on the farm when determining if the 7,500-mile limit on

the public highways has been exceeded. Keep accurate

records of the miles that a vehicle is used on a farm.

Farming purposes means the transporting of any farm

commodity to or from a farm, or the use directly in agricultural

production.

Farm commodity means any agricultural or horticultural

commodity, feed, seed, fertilizer, livestock, bees, poultry,

fur-bearing animals, or wildlife. A farm commodity doesn’t

include a commodity that has been changed by a processing

operation from its raw or natural state.

Example. Juice extracted from fruits or vegetables isn’t a

farm commodity for purposes of the suspension of tax on

agricultural vehicles.

A vehicle is considered used for farming purposes if it is

used in an activity that contributes to direct agricultural

production or in any way to the conduct of a farm. Activities

that qualify include cultivating the soil, raising or harvesting

any agricultural or horticultural commodity, clearing land,

repairing fences and farm buildings, building terraces or

irrigation ditches, cleaning tools or farm machinery, and

painting. But a vehicle will not be considered used for farming

purposes if used in connection with operations such as

canning, freezing, packaging, or other processing operations.

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-FileForm-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.

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.

Schedule 1 (Form 2290)

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.

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.

• Enter on line c the total number of taxable vehicles

(subtract line b from line a).

Proof of payment for state registration and entry into

the United States. Generally, states will require verification

of payment of the tax for any taxable vehicle before they will

proof of payment when registering vehicles with the state.

U.S. Customs and Border Protection also requires this

proof of payment for entering a Canadian or Mexican vehicle

into the United States.

If you don’t have the stamped copy, you may use a

photocopy of the Form 2290 (with the Schedule 1 attached)

filed with the IRS and a photocopy of both sides of the

canceled check as proof of payment.

Instructions for Form 2290 (Rev. 7-2026)

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.

Part II. Enter by category the VIN of each vehicle for which

you are reporting tax. Failure to include the full VIN may

prevent you from registering your vehicle with the state.

Schedule 1 (Form 2290), Consent to Disclosure

of Tax Information

The IRS will share information reported on Form 2290 and

Schedule 1. The information shared includes the VINs for all

vehicles reported on Schedule 1 and verification that you

paid the tax reported on Form 2290, line 6. This information

will be shared with the Department of Transportation, U.S.

Customs and Border Protection, and state DMVs. The IRS

needs your consent to release this information. If you agree

to have the information released, please sign and date the

consent.

Third Party Designee

If you want to allow an employee of your business, a return

preparer, or other third party to discuss your Form 2290 with

the IRS, check the Yes box in the Third Party Designee

section of Form 2290. Also, enter the designee’s name,

phone number, and any five digits that person chooses as

their personal identification number (PIN). The authorization

applies only to the tax return on which it appears.

By checking the Yes box, you are authorizing the IRS to

speak with the designee to answer any questions relating to

the information reported on Form 2290. You are also

authorizing the designee to:

• Exchange information concerning Form 2290 with the IRS;

and

• 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.

1. A detailed description of the vehicle, including the VIN.

2. 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.

3. The date you acquired the vehicle and the name and

address of the person from whom you acquired it.

4. 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.

5. 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.

6. 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, earlier.

How To Get Tax Help

If you have questions about a tax issue, need help preparing

your tax return, or want to download free publications, forms,

or instructions, go to IRS.gov to find resources that can help

you right away. 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 at IRS.gov.

Tax reform. Tax reform legislation impacting federal taxes,

credits, and deductions was enacted in P.L. 119-21,

commonly known as the One Big Beautiful Bill Act, on July 4,

2025. Go to IRS.gov/OBBB for more information and updates

on how this legislation affects your taxes.

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.

• 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, or download

the free IRS2Go app 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

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.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the earned

income credit (EITC).

Instructions for Form 2290 (Rev. 7-2026)

• 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 paycheck. This is tax

withholding. See how your withholding affects your refund,

take-home pay, or tax due.

• 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 Online. 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 Forms W-2c, Corrected Wage and Tax

Statement.

Business tax account. If you are a sole proprietor, a

partnership, an S corporation, a C corporation, or a

single-member limited liability company (LLC), you can view

your tax information on record with the IRS and do more with

a business tax account. Go to IRS.gov/BusinessAccount 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.

Instructions for Form 2290 (Rev. 7-2026)

The following IRS YouTube channels provide short,

informative videos on various tax-related topics in English

and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosASL.

Over-the-Phone Interpreter (OPI) Service. The IRS offers

the OPI Service to taxpayers needing language

interpretation. The OPI Service is available at Taxpayer

Assistance Centers (TACs), most IRS offices, and every

VITA/TCE return site. This service is available in Spanish,

Mandarin, Cantonese, Korean, Vietnamese, Russian, and

Haitian Creole.

Accessibility Helpline available for taxpayers with disabilities. 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-ready, 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.

Getting tax publications and instructions in eBook format. 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.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax

professionals.

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.

Reporting and resolving tax-related identity theft issues.

• 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.

• Get an Identity Protection PIN (IP PIN). IP PINs are

six-digit numbers assigned to taxpayers to help prevent the

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.

The IRS can’t issue refunds before mid-February for

returns that claimed the EITC 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. The IRS recommends paying

electronically whenever possible. Options to pay

electronically are included in the list below. 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 taxes from your bank account. It’s free

and secure, and no sign-in is required. You can change or

cancel within two days of the scheduled payment.

• 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 and easy.

What if I can’t pay now? Go to IRS.gov/Payments for more

information about your options.

• 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.

• 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.

It can take up to 3 weeks from the date you filed your

amended return for it to show up in our system, and

CAUTION processing it can take up to 16 weeks.

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.

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

Instructions for Form 2290 (Rev. 7-2026)

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.”

————————————————————————

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:

• Go to www.TaxpayerAdvocate.IRS.gov/Contact-Us.

• Check your local directory, or

• Call TAS toll free at 877-777-4778.

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, 9 hr., 19

min.; Learning about the law or the form, 1 hr., 42 min.;

Preparing, copying, assembling, and sending the form

to the IRS, 5hr., 31 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

your comments as we revise our tax forms, instructions, and

publications.

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

Instructions for Form 2290 (Rev. 7-2026)

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))