You can still file Form 2290 on paper. If you do, the address depends on one thing: how you are paying the tax.
The three IRS mailing addresses
| If you are mailing… | Send it to |
|---|---|
| Form 2290 with full payment, not drawn from an international financial institution | Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500 |
| Form 2290 with no payment due, or paid through EFTPS or by credit/debit card | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0031 |
| Form 2290 with a check or money order drawn from an international financial institution | Internal Revenue Service, International Accounts, 1973 Rulon White Blvd., Ogden, UT 84201-0038 |
If you pay by check or money order, include Form 2290-V, the payment voucher, and make the payment out to "United States Treasury". Don't send cash, and don't staple the payment to the voucher or the return. The ways to pay Form 2290 tax covers each method.
Using FedEx, UPS, or another private carrier
Certain IRS-designated private delivery services count for the "timely mailing as timely filing/paying" rule. The current list is at IRS.gov/PDS. If you use one, send it to the Ogden Processing Center street address listed at IRS.gov/PDSstreetAddresses.
Private delivery services can't deliver to P.O. boxes. Anything going to an IRS P.O. box — like the Louisville address above — has to go by U.S. Postal Service.
Who isn't allowed to mail it
Electronic filing is required for each return reporting and paying tax on 25 or more vehicles. Suspended category W vehicles aren't counted toward the 25, because no tax is paid on them. Above that line, a paper return isn't an option — fleets usually upload the vehicle list from a spreadsheet.
E-filing takes one sitting. Set up your business once and every later return starts from it.
Paper vs. e-file: what actually changes
| Paper | E-file | |
|---|---|---|
| Allowed for 25+ taxable vehicles | No | Yes |
| Stamped Schedule 1 | IRS stamps the second copy and returns it to you | Can be available within minutes after IRS acceptance |
| Payment options | Check or money order with 2290-V, EFTPS, or card | Electronic funds withdrawal, EFTPS, or card |
The Schedule 1 timing is the part that matters most, because states generally won't register a heavy vehicle without it. See using Schedule 1 for DMV registration.
If you do file on paper
- Complete and file both copies of Schedule 1. The second copy is the one stamped and returned to you. A return can be rejected if Schedule 1 isn't attached.
- Sign the return. An unsigned return isn't considered filed.
- If you paid through EFTPS or by card, check the matching box on line 6 and use the Ogden "no payment due" address.
- Mail it early enough to meet your deadline — the due date calculator shows it for your month.