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taxmap/instr2/i2290-000.htm#en_us_publink100030214

Instructions for Form 2290

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Heavy Highway Vehicle Use Tax Return

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Future developments(p1)

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For the latest information about developments related to Form 2290 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form2290.
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What's New(p1)

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For dispositions of vehicles on or after July 1, 2015, Treasury Decision 9698 changed the following. See Information to be submitted under Line 5, and New tax computation for privately purchased used vehicles and required claim information for privately sold used vehicles, under Used vehicles, later.
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Reminders(p1)

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U.S. Customs requires proof of payment for entering a Canadian or Mexican vehicle into the United States. See Proof of payment for state registration and entry into the United States, later.
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Expanded Schedule 1.(p1)
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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 regardless of the number of vehicles being reported. 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 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.