Instructions For Form 2290 - 2016 (Page 10 of 14) in pdf

Check or money order using the payment voucher.

Address, earlier. Make sure the EIN is also the same as that

entered on page 1 of Form 2290.

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

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

Electronic funds withdrawal (direct debit). If you are

you are reporting tax. Failure to include the full VIN may

filing Form 2290 electronically, you can authorize a direct

prevent you from registering your vehicle with the state.

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

Part II. Complete as follows.

visit the IRS website at

Enter on line a the total vehicles reported on Form 2290,

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

page 2.

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

Enter on line b the total number of taxable vehicles on

enroll in EFTPS, visit the EFTPS website at

which the tax is suspended, reported on Form 2290, page 2,

call 1-800-555-4477 (24 hours a day, 7 days a week).

column (3), category W.

Enter on line c the total number of taxable vehicles

If you make your payment using EFTPS, do not include

(subtract line b from line a).

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

2290 to:

Proof of payment for state registration and entry into

the United States. Generally, states will require verification

Department of the Treasury

of payment of the tax for any taxable vehicle before they will

Internal Revenue Service

Cincinnati, OH 45999-0031

proof of payment when registering vehicles with the state.

U.S. Customs also requires this proof of payment for

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

entering a Canadian or Mexican vehicle into the United

must submit the payment by 8 p.m. Eastern time the day

States.

before the date the payment is due.

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

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

photocopy of Schedule 1 and both sides of your canceled

also complete the payment voucher. See Payment voucher

check as proof of payment.

below.

Do not send cash. Make your check or money order

Note. If the state receives your application for registration of

your highway motor vehicle during the months of July,

payable to “United States Treasury.” Write your name,

August, or September, you may provide the immediately

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

previous taxable period's approved Schedule 1 that was

3) on your payment.

returned to you by the IRS, as proof of payment. Remember

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

to file Form 2290 for the current period by the due date of the

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

return. See Regulations section 41.6001-2(b)(4).

electronically, do not send Form 2290 and Schedule 1 with

the payment voucher. See Where To File, earlier.

No proof of payment is required for a newly purchased

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

vehicle, if you present the state a copy of the bill of sale

Payment voucher. Complete Form 2290-V, Payment

showing that the vehicle was purchased within the last 60

days. However, you must file a return and pay any tax due.

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

See When To File, earlier.

party, provide this payment voucher to the return preparer.

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

A limited number of states have agreed to participate in an

Employer Identification Number (EIN), earlier.

alternate proof of payment program with the IRS. In those

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

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

your return to the IRS, if certain requirements are met. If you

Box 3. Enter the same date that you entered on Form 2290,

give your Form 2290 (with voucher and payment) to your

Part I, line 1.

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

is needed to register your vehicle. Contact your local DMV to

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

see if your state participates in this program.

Form 2290. Print your name clearly.

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

Schedule 1 (Form 2290)

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

responsible for any penalties or interest if the return is filed

Complete and file both copies of Schedule 1. The second

late or lost by the DMV.

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.

Schedule 1 (Form 2290), Consent to Disclosure

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

of Tax Information

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

The IRS will share information reported on Form 2290 and

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

Schedule 1. The information shared includes the VINs for all

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

vehicles reported on Schedule 1 and verification that you

Schedule 1.

paid the tax reported on Form 2290, line 6. This information

will be shared with the Department of Transportation, U.S.

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

Customs and Border Protection, and state DMVs. The IRS

returned, you must send a written request to:

needs your consent to release this information. If you agree

to have the information released, please sign and date the

Department of the Treasury

consent.

Internal Revenue Service

Cincinnati, OH 45999-0031

Third Party Designee

Name and address. Enter your name and address on

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

Schedule 1 exactly as shown on Form 2290. See Name and

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

Instructions for Form 2290 (Rev. 072016)

Instructions For Form 2290 - 2016 Page 10

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