Instructions for Form 2290 - Introductory Material


Table of Contents

Future developments

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.

Reminders

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.

IRS telephone hours of operation.   IRS phone lines are now available 7:00 a.m. to 7:00 p.m. local time Monday through Friday, unless otherwise noted. Alaska & Hawaii taxpayers will follow Pacific Time, Puerto Rico taxpayers will receive service from 8:00 a.m. to 8:00 p.m. local time. See How To Get Tax Help, later.

Expanded Schedule 1.   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.

Electronic filing.   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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