taxmap/instr2/i2290-011.htm#TXMP49b6ab2d
Schedule 1 (Form 2290)(p7)

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 is not attached to Form 2290.

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.

Enter your name and address on Schedule 1 exactly as shown on Form 2290. See Name and Address later.

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, EIN, and the taxable period for each list you attach. Failure to include the full VIN may prevent you from registering your vehicle with the state.

Complete as follows:

• Enter on line a the total 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.)

Generally, states will require verification of payment of the tax for any taxable vehicle before they will register the vehicle.

During the period July 1 through November 30, 2010, states must accept the stamped prior-year Schedule 1 for the taxable period ending June 30, 2011, as a substitute proof of payment.

For newly-acquired heavy highway use vehicles registered during the period July 1 through November 30, 2011, states must register a vehicle without proof of highway use tax payment if: 

• You present the original or a photocopy of a bill of sale showing that the vehicle was purchased by the owner during the 150 days before the date the state received the application for registration; and
• The vehicle has not been registered in any state after the date of purchase.

Use the stamped copy of Schedule 1 for the taxable period beginning July 1, 2011, 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.

No proof of payment is required for 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 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 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.

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, U.S. Customs and Border Protection, state Departments of Motor Vehicles, and the American Association of Motor Vehicle Administrators. The IRS needs your consent to release this information. If you agree to have the information released, please sign and date the consent. 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.