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previous pagePrevious Page: Instructions for Schedule SE (Form 1040), Self-Employment Tax - Net Earnings From Self-Employment
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Who Must File
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr2/i2290-000.htm#TXMP50d050a5

Instructions for Form 2290


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Heavy Highway Vehicle Use Tax Return

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What's New


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Electronic filing.

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Electronic filing is required for each return reporting 25 or more vehicles that the taxpayer files during the tax period. However, all taxpayers are encouraged to file 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 
www.irs.gov/efile.
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Amended returns, VIN correction.

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Taxpayers can now check boxes on page 1 of Form 2290 to indicate if the return is amended or if a Vehicle Identification Number (VIN) is being corrected. For more information see page 5.
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General Instructions


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Purpose of Form


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Use Form 2290 to:
Use Schedule 1 (Form 2290):
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 Make Your Payment on page 7.
previous pagePrevious Page: Instructions for Schedule SE (Form 1040), Self-Employment Tax - Net Earnings From Self-Employment
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Who Must File
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions