Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return

Part I. Enter by category the VIN of each vehicle for which

How To Pay The Tax

you are reporting tax. If you need more space, attach

separate lists. Be sure to write your name and EIN on each

There are three methods to pay the tax.

list you attach.

•

Electronic funds withdrawal (direct debit) if filing

Part II. Enter the VIN of each vehicle for which you are

electronically.

•

claiming suspension from the tax. If you need more space,

Electronic Federal Tax Payment System (EFTPS).

•

attach separate lists. Be sure to write your name and EIN on

Check or money order using the payment voucher.

each list you attach.

You must pay the tax in full with your Form 2290.

Note. Instead of completing Parts I and II, you may attach

How To Make Your Payment

a statement to Schedule 1 that lists the VINs by category.

You must attach two copies of the statement. Be sure to

Electronic funds withdrawal (direct debit). If you are

write your name and EIN on each statement you attach.

filing Form 2290 electronically, you can authorize a direct

Part III. Complete as follows:

debit to make your payment. For more information on e-file,

•

Enter on line a the total number of taxable vehicles that

visit the IRS website at

you reported on Form 2290, page 2, column (3),

EFTPS. Using EFTPS is voluntary, but you must enroll in

categories A – V.

EFTPS before you can use it. To get more information or to

•

Enter on line b the total number of taxable vehicles that

enroll in EFTPS, visit the EFTPS website at

you reported on Form 2290, page 2, column (3),

or call 1-800-555-4477.

category W.

If you make your payment using EFTPS, do not include

Proof of payment for state registration. Generally, states

the payment voucher. If filing a paper Form 2290, mail Form

will require verification of payment of the tax for any taxable

2290 to the Department of the Treasury, Internal Revenue

vehicle before they will register the vehicle.

Service, Cincinnati, OH 45999-0031.

Use the stamped copy of Schedule 1 as proof of payment

Paying on time. For EFTPS payments to be on time,

when:

you must initiate the transaction at least 1 business day

•

Registering vehicles with the state, or

before the date the payment is due.

•

Entering a Canadian or Mexican vehicle into the United

Check or money order. If you use this method, you must

States.

also complete the payment voucher. See Payment voucher

If you do not have the stamped copy, you may use a

below.

•

photocopy of Form 2290, Schedule 1, and both sides of your

Do not send cash. Make your check or money order

canceled check as proof of payment.

payable to the United States Treasury. Write your name,

address, EIN, “Form 2290,” and the date (as entered in

No proof of payment is required for a newly

purchased vehicle, if you present to the state a copy of the

Box 3) on your payment.

•

bill of sale showing that the vehicle was purchased within

Detach the voucher and send it with the Form 2290, both

copies of Schedule 1, and your payment. If you filed

the last 60 days. However, you must file a return and pay

electronically, do not send Form 2290 and Schedule 1 with

any tax due. See When To File on page 3.

the payment voucher. See Where To File on page 3.

A limited number of states have agreed to participate in

•

Do not staple your payment to the voucher or Form 2290.

an alternate proof of payment program with the IRS. In

Payment voucher. If you did not receive a preprinted

those states, the Department of Motor Vehicles (DMV) may

payment voucher, complete Form 2290-V, Payment

forward your return to the IRS if certain requirements are

Voucher. If you have your Form 2290 prepared by a third

met. If you give your Form 2290 (with voucher and payment)

party, provide this payment voucher to the return preparer.

to your DMV to be forwarded to the IRS, no further proof of

payment is needed to register your vehicle. Contact your

Box 1. Enter your EIN. If you do not have an EIN, see

local DMV to see if your state participates in this program.

page 4.

If you give the DMV your Form 2290 to forward, your

Box 2. Enter the amount you are paying with Form 2290.

return is not considered filed until the IRS receives it. You

Box 3. Enter the same date that you entered on Form

are responsible for any penalties or interest if the return is

2290, Part I, line 1.

filed late or lost by the DMV.

Box 4. Enter your name and address exactly as shown on

Form 2290. Print your name clearly.

Schedule 1 (Form 2290), Consent to

Disclosure of Tax Information

Some states are participating in the electronic sharing of

Schedule 1 (Form 2290)

information reported on Form 2290 and Schedule 1. The

Complete both copies of Schedule 1 and file them with your

information shared includes the VINs for all vehicles

return. Your return may be rejected if Schedule 1 is not

reported on Schedule 1 and verification that you paid the tax

attached to Form 2290. A copy of Schedule 1 will be

reported on line 6 of Form 2290. This information will also

stamped and returned to you.

be shared with the Department of Transportation and U.S.

E-file. If Form 2290 is filed electronically, a copy of

Customs and Border Protection. The IRS needs your

Schedule 1 with an IRS watermark will be sent to the ERO,

consent to release this information. If you agree to have the

transmitter, and/or ISP electronically. Ask the ERO,

information released, please sign and date the consent on

transmitter, and/or ISP for the original electronic copy of

page 2 of Schedule 1. Check with your state to determine if

Schedule 1.

it is participating in the program and if you are still required

to submit a stamped Schedule 1 as proof of payment.

Note. If you want a copy of a prior-period Schedule 1

returned to you, you must send a written request to the

Department of the Treasury, Internal Revenue Service,

Third Party Designee

Cincinnati, OH 45999-0031.

Name and address. The first time you file, enter your

If you want to allow an employee of your business, a return

name and address on Schedule 1 exactly as shown on

preparer, or other third party to discuss your Form 2290 with

Form 2290. See Name and Address on page 5.

the IRS, check the “Yes” box in the Third Party Designee

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Instructions For Form 2290 - Heavy Highway Vehicle Use Tax Return - 2009 Page 7

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