Electronic filing is required for each return reporting 25 or more vehicles. 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
Mail Form 2290 to the address shown under Where To File. If you did not pay the tax using the Electronic Federal Tax Payment System (EFTPS), mail Form 2290-V and your check or money order with Form 2290. For more information on payments, see How To Pay The Tax on