IRS Form 2290 Instructions

Step 1: Gather Required Information

Before you start filing, have the following ready:

• Employer Identification Number (EIN): You must have an EIN. A Social Security Number (SSN) is not acceptable.
• Vehicle Identification Number (VIN): 17-character code be found on the vehicle’s registration, title, or the vehicle itself.
• Taxable Gross Weight: Calculate the total weight of the vehicle, trailers, and maximum load.

Step 2: Determine Taxable Gross Weight

Taxable gross weight includes:

• Unloaded weight of the vehicle, fully equipped for service
• Unloaded weight of trailers/semitrailers used with the vehicle
• Weight of the maximum load typically carried

Step 3: Complete the Information Section of Form 2290

Fill out the name and address including the suite, room, or other unit number after the street address. If address has changed, check the Address Change box on Form 2290.

Step 4: Line 1

Enter First Use Month (FUM) for the vehicle in YYYYMM format.

Step 5: Line 2

Use the Tax Computation Table (on Form 2290, Page 2) to calculate your base tax.

• Column 1(a): Standard vehicles
• Column 1(b): Logging vehicles
• Column 2: Use partial-period tax tables if vehicle was first used after July

For used vehicles, calculate the tax based on the number of months remaining in the tax year.

Step 6: Line 3

Use only if the vehicle’s gross weight increased during the tax year.

Step 7: Line 4

Multiply the tax per vehicle by the number of vehicles in each category and add all amounts in Column 4 to get the total tax due.

Step 8: Line 5

Claim credits if:

• A vehicle was sold, destroyed, or stolen before June 1 and not used afterward
• A vehicle was used 5,000 miles or less (7,500 for agricultural vehicles)

Step 9: File Form 2290

E-file if you’re reporting 25 or more vehicles. Once processed, you’ll receive a stamped Schedule 1 as proof of payment.