If you are required to file Form 2290, the way the return is submitted affects processing time, acceptance by the Internal Revenue Service, and how quickly Schedule 1 becomes available for registration or compliance purposes.
Filing methods available for Form 2290
Form 2290 may be filed electronically or by mail, depending on the number of vehicles reported and the filing method selected by the taxpayer.
Both methods report the same information, but they differ significantly in processing time and how quickly confirmation documents are issued.
Electronic filing of Form 2290
Electronic filing is required when reporting a larger number of vehicles and is commonly used because it allows the return to be processed more quickly.
When Form 2290 is filed electronically and accepted, Schedule 1 is generally made available in stamped form shortly after processing.
Filing Form 2290 by mail
Form 2290 may be filed by mail when reporting a smaller number of vehicles.
Mailed returns are processed manually, which results in longer processing times before Schedule 1 is issued and available for use.
Information required before filing
Before filing Form 2290, the filer must have accurate vehicle identification numbers, taxable gross weight classifications, the month of first use, and any applicable suspension or credit information.
Errors in this information can delay processing or require later correction.
What happens after Form 2290 is filed
Once Form 2290 is filed and accepted, the Internal Revenue Service processes the return and issues Schedule 1 as confirmation of the reported tax or suspension status.
Schedule 1 is then used as official proof of compliance for registration and other regulatory purposes.
Details about how Schedule 1 is used are explained in Schedule 1 for Form 2290.
If filing involves suspension or mileage-based reporting, see Form 2290 suspension rules.
For a complete view of how filing fits into the overall process, return to the Form 2290 practical guide.
Official filing instructions and submission requirements are provided on the document reference page for IRS Form 2290.