The rule underneath every option: you must pay the tax in full with your Form 2290. The IRS lists four ways to do it.
| Method | How it works | Available when you e-file here |
|---|---|---|
| Electronic funds withdrawal (direct debit) | You authorize the IRS to debit your bank account as part of the e-filed return. | Yes |
| EFTPS | You pay separately through the Treasury's Electronic Federal Tax Payment System and check the EFTPS box on the return. | Yes |
| Credit or debit card | You pay through an IRS-approved card processor at IRS.gov/PayByCard and check the card box on the return. | Yes |
| Check or money order | You mail the payment with Form 2290-V, the payment voucher. | No — paper payment only |
Electronic funds withdrawal (direct debit)
Only available if you file electronically. You enter the bank routing number, account number, and account type (checking or savings), and the debit is part of the return itself — so don't send a payment voucher.
One IRS rule matters here: the requested payment date must equal the date the IRS receives the return (FPYMT-076-02). It isn't a date you pick; it's set for you when the return is sent. A routing number the IRS database doesn't recognize is rejected too (R0000-906-03), so check it against your bank.
EFTPS
- Voluntary, but you must enroll before you can use it — at EFTPS.gov or 800-555-4477.
- To be on time, submit the payment by 8:00 p.m. Eastern time the day before the due date.
- Check the EFTPS box on line 6 of Form 2290 and don't include a payment voucher.
- EFTPS doesn't process payments from international financial institutions.
Pick your payment method on the payment step; the tax is shown before you commit.
Credit or debit card
Pay at IRS.gov/PayByCard. The card processors charge a convenience fee — that's their fee, separate from the tax. Check the credit or debit card box on line 6 and don't include the payment voucher.
Check or money order
- Make it payable to "United States Treasury". Don't send cash.
- Write your name, address, EIN, "Form 2290", and the date from box 3 of the voucher on the payment.
- Complete Form 2290-V and send it with the payment; don't staple them together.
- If you filed electronically, don't mail Form 2290 or Schedule 1 with the voucher.
Where to mail it depends on how you paid — see Form 2290 mailing addresses.
EFTPS vs EFW: which to choose
Direct debit is the shortest path if you're e-filing: the payment goes with the return, with nothing to enroll in. EFTPS suits filers who already use it for other federal taxes and want to schedule the payment themselves — just mind the 8 p.m. Eastern cut-off the day before the deadline. A card is quickest if you'd rather not share bank details, at the cost of the processor's fee.
If you owe nothing
A return with no balance due — for example all suspended category W trucks, or credits that cover the tax — needs no payment method. But a return with a balance due and no payment method indicated is rejected (F2290-068-01).
Paying when you file here
- Fill in the return and check the tax on the summary — or price it first with the Form 2290 tax calculator.
- On the payment step, choose EFW, EFTPS, or credit/debit card.
- For EFW, enter the routing number, account number, and account type.
- E-sign and submit. Once the IRS accepts the return, your stamped Schedule 1 is ready.