The IRS encourages every Form 2290 filer to e-file, and requires it for any return reporting and paying tax on 25 or more vehicles. The practical reason is speed: once an e-filed return is accepted, the stamped Schedule 1 can be available within minutes. A paper return means waiting for it in the mail.
Here is the whole process, in the order you'll do it.
Before you start: three things to have ready
The IRS lists exactly three things you need to complete Form 2290:
- Your employer identification number (EIN). A Social Security number can't be used — see getting an EIN for Form 2290.
- The VIN of each vehicle — from the registration, the title, or the vehicle itself. Use the truck's VIN, not the trailer's.
- The taxable gross weight of each vehicle, which sets its category. It is the truck's empty weight fully equipped, plus its customary trailers, plus the maximum load customarily carried. See Form 2290 weight categories.
You'll also need the month each truck was first used on a public highway this period. That month sets both the deadline and the tax. The due date calculator shows the deadline for any month, and the tax calculator shows what you'll owe.
Step 1: Create your account
Sign up with your email. If you're filing for clients rather than your own trucks, choose the tax preparer option at sign-up — see Form 2290 for tax preparers.
Step 2: Business details
Enter the business's legal name, EIN, business type, and address, plus the name control from your IRS EIN letter. The name control and EIN must match the IRS's records, or the IRS rejects the return (rule R0000-922-01) — see why Form 2290 returns get rejected. This is also where you name the person who signs the return, and an optional third-party designee.
Step 3: Choose the return type
- Form 2290 — the regular return for vehicles first used this period.
- Amended return — only for an increase in taxable gross weight or a suspended vehicle that went over its mileage limit. See Form 2290 amendments.
- VIN correction — to fix a VIN on a Schedule 1 you already filed. See Form 2290 VIN correction.
Step 4: Add your trucks
Pick the month the vehicles were first used, then add each truck's VIN and weight category. Mark logging vehicles (reduced rate) and suspended vehicles — those expected to run 5,000 miles or less, or 7,500 for agricultural vehicles. If you have trucks first used in different months, the IRS requires a separate return for each month. A fleet can import trucks from a spreadsheet instead of typing them.
Step 5: Prior-year suspended trucks and credits
If you reported suspended trucks last period, confirm they stayed under the mileage limit, and list any you sold. Then claim any credit for a truck that was sold, destroyed, or stolen after you paid tax on it — see claiming the Form 2290 credit.
Step 6: Review the tax
The tax summary shows the tax on every truck from the IRS rate tables and the balance due. Read through the full return before you pay — a mistyped VIN is the most avoidable problem on a Schedule 1.
Step 7: Pay the tax
The IRS requires the tax to be paid in full with the return. On an e-filed return you can choose:
- Electronic funds withdrawal — the tax is debited from your bank account.
- EFTPS — you pay separately through EFTPS, which you must be enrolled in first.
- Credit or debit card — you pay through IRS.gov/PayByCard; the card processor charges a fee.
More detail in how to pay Form 2290 tax.
Step 8: Sign, submit, and download Schedule 1
E-sign and transmit. An unsigned return isn't considered filed. When the IRS accepts the return, the watermarked Schedule 1 comes back to us electronically and you download it — that is your stamped Schedule 1, the proof of payment your state asks for at registration.
When to file
Form 2290 is due by the last day of the month after the month the vehicle was first used. Trucks in service in July are due by August 31. If a due date falls on a weekend or legal holiday, file by the next business day. The full chart:
| Vehicle first used in | File and pay by |
|---|---|
| July 2026 | August 31, 2026 |
| August 2026 | September 30, 2026 |
| September 2026 | November 2, 2026 |
| October 2026 | November 30, 2026 |
| November 2026 | December 31, 2026 |
| December 2026 | February 1, 2027 |
| January 2027 | March 1, 2027 |
| February 2027 | March 31, 2027 |
| March 2027 | April 30, 2027 |
| April 2027 | June 1, 2027 |
| May 2027 | June 30, 2027 |
| June 2027 | August 2, 2027 |