Complete both copies of Schedule 1 and file them with your return. Your return may be rejected if Schedule 1 is not attached to Form 2290. A copy of Schedule 1 will be stamped and returned to you.taxmap/instr2/i2290-011.htm#TXMP1f3099c8
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.taxmap/instr2/i2290-011.htm#TXMP3f4b3627
If you want a copy of a prior-period Schedule 1 returned to you, you must send a written request to the Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0031.taxmap/instr2/i2290-011.htm#TXMP2ecae8f9
The first time you file, enter your name and address on Schedule 1 exactly as shown on taxmap/instr2/i2290-011.htm#TXMP10b03db0
Form 2290. See Name and Address on page 5.
Enter by category the VIN of each vehicle for which you are reporting tax. If you need more space, attach separate lists. Be sure to write your name and EIN on each list you attach.taxmap/instr2/i2290-011.htm#TXMP5051b75d
Enter the VIN of each vehicle for which you are claiming suspension from the tax. If you need more space, attach separate lists. Be sure to write your name and EIN on each list you attach. taxmap/instr2/i2290-011.htm#TXMP37752488
Instead of completing Parts I and II, you may attach a statement to Schedule 1 that lists the VINs by category. You must attach two copies of the statement. Be sure to write your name and EIN on each statement you attach.
Complete as follows:
- Enter on line a the total number of taxable vehicles that you reported on Form 2290, page 2, column (3),
- Enter on line b the total number of taxable vehicles that you reported on Form 2290, page 2, column (3),
Generally, states will require verification of payment of the tax for any taxable vehicle before they will register the vehicle.
Use the stamped copy of Schedule 1 as proof of payment when:
- Registering vehicles with the state, or
- Entering a Canadian or Mexican vehicle into the United States.
If you do not have the stamped copy, you may use a photocopy of Form 2290, Schedule 1, and both sides of your canceled check as proof of payment.taxmap/instr2/i2290-011.htm#TXMP31c3a0d1
a newly purchased vehicle, if you present to 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 on page 3.
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 is not 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.taxmap/instr2/i2290-011.htm#TXMP379a48e5
Some states are participating in the electronic sharing of 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 line 6 of Form 2290. This information will also be shared with the Department of Transportation and U.S. Customs and Border Protection. The IRS needs your consent to release this information. If you agree to have the information released, please sign and date the consent on page 2 of Schedule 1. Check with your state to determine if it is participating in the program and if you are still required to submit a stamped Schedule 1 as proof of payment.