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taxmap/instr2/i2290-016.htm#TXMP2a4c8ae7
Privacy Act and Paperwork Reduction Act Notice.


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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. Section 6011 requires you to provide the requested information. Section 6109 requires you to provide your taxpayer identification number. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and cities, states, and the District of Columbia 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. If you fail to provide this information in a timely manner, you may be liable for penalties and interest.
You are not 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, 42 hr., 33 min.; Learning about the law or the form, 24 min.; Preparing, copying, assembling, and sending the form to the IRS, 1 hr., 6 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 2290 to this address. Instead, see Where To File on page 3.

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 page 2 of Form 2290.
• 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 in column 2 on page 2 of Form 2290.
Table IVehicles Except Logging (enter in column 2(a))
CATEGORYAUG (11)SEP (10)OCT (9)NOV (8)DEC (7)JAN (6)FEB (5)MAR (4)APR (3)MAY (2)JUNE (1)
A$ 91.67$ 83.33$ 75.00$ 66.67$ 58.33$ 50.00$ 41.67$ 33.33$ 25.00$ 16.67$ 8.33
B111.83101.6791.5081.3371.1761.0050.8340.6730.5020.3310.17
C132.00120.00108.0096.0084.0072.0060.0048.0036.0024.0012.00
D152.17138.33124.50110.6796.8383.0069.1755.3341.5027.6713.83
E172.33156.67141.00125.33109.6794.0078.3362.6747.0031.3315.67
F192.50175.00157.50140.00122.50105.0087.5070.0052.5035.0017.50
G212.67193.33174.00154.67135.33116.0096.6777.3358.0038.6719.33
H232.83211.67190.50169.33148.17127.00105.8384.6763.5042.3321.17
I253.00230.00207.00184.00161.00138.00115.0092.0069.0046.0023.00
J273.17248.33223.50198.67173.83149.00124.1799.3374.5049.6724.83
K293.33266.67240.00213.33186.67160.00133.33106.6780.0053.3326.67
L313.50285.00256.50228.00199.50171.00142.50114.0085.5057.0028.50
M333.67303.33273.00242.67212.33182.00151.67121.3391.0060.6730.33
N353.83321.67289.50257.33225.17193.00160.83128.6796.5064.3332.17
O374.00340.00306.00272.00238.00204.00170.00136.00102.0068.0034.00
P394.17358.33322.50286.67250.83215.00179.17143.33107.5071.6735.83
Q414.33376.67339.00301.33263.67226.00188.33150.67113.0075.3337.67
R434.50395.00355.50316.00276.50237.00197.50158.00118.5079.0039.50
S454.67413.33372.00330.67289.33248.00206.67165.33124.0082.6741.33
T474.83431.67388.50345.33302.17259.00215.83172.67129.5086.3343.17
U495.00450.00405.00360.00315.00270.00225.00180.00135.0090.0045.00
V504.17458.33412.50366.67320.83275.00229.17183.33137.5091.6745.83
Table IILogging Vehicles (enter in column 2(b))   
A$ 68.75$ 62.49$ 56.25$ 50.00$ 43.74$ 37.50$ 31.25$ 24.99$ 18.75$ 12.50$6.24
B83.8776.2568.6260.9953.3745.7538.1230.5022.8715.247.62
C99.0090.0081.0072.0063.0054.0045.0036.0027.0018.009.00
D114.12103.7493.3783.0072.6262.2551.8741.4931.1220.7510.37
E129.24117.50105.7593.9982.2570.5058.7447.0035.2523.4911.75
F144.37131.25118.12105.0091.8778.7565.6252.5039.3726.2513.12
G159.50144.99130.50116.00101.4987.0072.5057.9943.5029.0014.49
H174.62158.75142.87126.99111.1295.2579.3763.5047.6231.7415.87
I189.75172.50155.25138.00120.75103.5086.2569.0051.7534.5017.25
J204.87186.24167.62149.00130.37111.7593.1274.4955.8737.2518.62
K219.99200.00180.00159.99140.00120.0099.9980.0060.0039.9920.00
L235.12213.75192.37171.00149.62128.25106.8785.5064.1242.7521.37
M250.25227.49204.75182.00159.24136.50113.7590.9968.2545.5022.74
N265.37241.25217.12192.99168.87144.75120.6296.5072.3748.2424.12
O280.50255.00229.50204.00178.50153.00127.50102.0076.5051.0025.50
P295.62268.74241.87215.00188.12161.25134.37107.4980.6253.7526.87
Q310.74282.50254.25225.99197.75169.50141.24113.0084.7556.4928.25
R325.87296.25266.62237.00207.37177.75148.12118.5088.8759.2529.62
S341.00309.99279.00248.00216.99186.00155.00123.9993.0062.0030.99
T356.12323.75291.37258.99226.62194.25161.87129.5097.1264.7432.37
U371.25337.50303.75270.00236.25202.50168.75135.00101.2567.5033.75
V378.12343.74309.37275.00240.62206.25171.87137.49103.1268.7534.37