Electronic filing.   Electronic filing is required for each return reporting 25 or more vehicles that the taxpayer files during the tax period. However, all taxpayers are encouraged to file electronically. File Form 2290 electronically through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes. For more information on e-file, visit the IRS website at
www.irs.gov/efile.

Amended returns, VIN correction.   Taxpayers can now check boxes on page 1 of Form 2290 to indicate if the return is amended or if a Vehicle Identification Number (VIN) is being corrected. For more information see page 5.