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IRS.gov Website
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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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Due date.(p1)
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The due date of Form 2290 was temporarily changed for July, August, and September of the prior tax period. For all of the current tax period, the due date is restored to its customary date (the last day of the month following the month of first use). See When To File, later.
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IRS Telephone Hours of Operation.(p1)
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IRS phone lines are now available 7:00 a.m. to 7:00 p.m. local time Monday through Friday, unless otherwise noted. Alaska & Hawaii taxpayers will follow Pacific Time, Puerto Rico taxpayers will receive service from 8:00 a.m. to 8:00 p.m. local time. See How To Get Tax Help, later.
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Future developments.(p1)
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The IRS has created a page on IRS.gov for information about Form 2290 and its instructions, at www.irs.gov/form2290. Information about any future developments affecting Form 2290 (such as legislation enacted after we release it) will be posted on that page.
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Reminders(p1)

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Expanded Schedule 1.(p1)
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Schedule 1 is expanded to allow the reporting of more vehicles. You should complete and file both copies of Schedule 1. The second copy will be stamped and returned to you for use as proof of payment.
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Electronic filing.(p1)
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Electronic filing is required for each return reporting 25 or more vehicles that you file during the tax period. However, you are encouraged to file electronically. File Form 2290 electronically through a provider participating in the IRS e-file program for excise taxes. Once your return is accepted by the IRS, your stamped Schedule 1 can be available within minutes. For more information on e-file, visit www.irs.gov and search 2290 e-file or visit www.irs.gov/trucker.
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General Instructions(p1)

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Purpose of Form(p1)

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Use Form 2290 for the following actions.

Use Schedule 1 (Form 2290) for the following actions.
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, later.