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IRS.gov Website
Instructions for Form 2290
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Schedule 1 (Form 2290)

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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.
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E-file.
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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.
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Note..
If you want a copy of a prior-period Schedule 1 returned, you must send a written request to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031




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Name and address.
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Enter your name and address on Schedule 1 exactly as shown on Form 2290. See Name and Address, earlier.
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Part I.
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Enter by category the VIN of each vehicle for which you are reporting tax. Failure to include the full VIN may prevent you from registering your vehicle with the state.
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Part II.
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Complete as follows:
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Proof of payment for state registration and entry into the United States.
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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.
U.S. Customs also requires this proof of payment for entering a Canadian or Mexican vehicle into the United States.
If you do not have the stamped copy, you may use a photocopy of Schedule 1 and both sides of your canceled check as proof of payment.
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Note.
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If the state receives your application for registration of your highway motor vehicle during the months of July, August or September, you may provide the immediately previous taxable period's approved Schedule 1 that was returned to you by the IRS, as proof of payment. Remember to file Form 2290 for the current period by the due date of the return. See Regulation section 41.6001-2(b)(4).
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.
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Schedule 1 (Form 2290), Consent to Disclosure of Tax Information

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The IRS will share 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 Form 2290, line 6. This information will be shared with the Department of Transportation, U.S. Customs and Border Protection, and state Departments of Motor Vehicles. The IRS needs your consent to release this information. If you agree to have the information released, please sign and date the consent.