2026–2027 Tax Period

How to Send Your Form 2290 Payment

The IRS accepts four ways to pay the heavy vehicle use tax. Here is how each one works and where it goes, from the IRS Form 2290 instructions (July 2026 revision).

E-File and Pay Online

Quick Answer

Pay the full tax with the return by direct debit (e-file only), EFTPS, credit or debit card, or check or money order.

Mailing a check? Make it payable to “United States Treasury” and send it with Form 2290-V to Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500.

The four ways to pay Form 2290

Form 2290 payment methods and where each is sent
MethodWorks withHow it worksIf you file on paper
Direct debit (electronic funds withdrawal)E-file onlyGive your bank routing and account number in the e-filed return and the IRS withdraws the tax. No IRS fee.Not available on a paper return.
EFTPSE-file or paperFree IRS payment system. Enroll first (new enrollments can take up to five business days), then submit the payment by 8:00 p.m. Eastern the day before the due date. Check the EFTPS box on line 6.Mail the return to Ogden, UT 84201-0031. No voucher.
Credit or debit cardE-file or paperPay through an IRS-approved card processor at IRS.gov/PayByCard. The processor charges a convenience fee. Check the credit/debit card box on line 6.Mail the return to Ogden, UT 84201-0031. No voucher.
Check or money orderE-file or paperPayable to "United States Treasury", sent with a completed Form 2290-V payment voucher.Mail the return, both Schedule 1 copies, the voucher and the check to Louisville, KY 40293-2500.

Paying by check: Form 2290-V

The IRS uses Form 2290-V, the payment voucher, to credit a check to your account. Fill in four boxes:

  1. Box 1: your EIN (an SSN is not accepted on Form 2290).
  2. Box 2: the amount you are paying.
  3. Box 3: the same date as Part I, line 1 of Form 2290 (the month of first use).
  4. Box 4: your name and address exactly as on Form 2290.

Make the check or money order payable to “United States Treasury”, and write your name, address, EIN, “Form 2290” and the box 3 date on it. Do not send cash or staple the payment.

You…Mail thisTo
Filed on paperForm 2290, both copies of Schedule 1, Form 2290-V and the checkInternal Revenue ServiceP.O. Box 932500Louisville, KY 40293-2500
E-filedOnly Form 2290-V and the check (not the return or Schedule 1)Internal Revenue ServiceP.O. Box 932500Louisville, KY 40293-2500

A check drawn from an international financial institution goes to Internal Revenue Service, International Accounts, 1973 Rulon White Blvd., Ogden, UT 84201-0038. All other paper-filing addresses are on our Form 2290 mailing address page.

Paying online: EFTPS and card

EFTPS is free, but you must enroll before you can pay, and new enrollments can take up to five business days. For the payment to be on time, submit it by 8:00 p.m. Eastern the day before the due date. EFTPS does not process payments from international financial institutions.

Cards are paid through IRS-approved processors listed at IRS.gov/PayByCard. As of November 2026, the IRS lists Pay1040 (debit $2.15; credit 1.75%, $2.50 minimum) and ACI Payments (debit $2.10; credit 1.85%, $2.50 minimum). Fees go to the processor, not the IRS.

With either method, check the matching box on line 6 of Form 2290 and leave out the voucher. A paper return paid this way goes to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0031.

File and pay in one step

Send 2290 is an IRS-authorized e-file provider. Choose direct debit, EFTPS or card when you e-file, and get your stamped Schedule 1 by email, usually within minutes.

Start My 2290 Filing

When the payment is due

The tax is due in full with the return, by the last day of the month after the month of first use: August 31 for trucks in use in July, November 30, 2026 for a truck first used in October 2026. A due date on a weekend or holiday moves to the next business day. See every date on the Form 2290 due dates page, and the amount owed on the Form 2290 tax table. For a deeper comparison of the methods, read Form 2290 payment methods explained.

Form 2290 payment FAQs

Where do I send my Form 2290 payment?
A check or money order goes with Form 2290-V to: Internal Revenue Service, P.O. Box 932500, Louisville, KY 40293-2500. If you paper-file, include Form 2290 and both copies of Schedule 1 in the same envelope. If you e-filed, mail only the voucher and the check. Checks drawn from an international financial institution go to Internal Revenue Service, International Accounts, 1973 Rulon White Blvd., Ogden, UT 84201-0038.
Who do I make the 2290 check payable to?
Make the check or money order payable to "United States Treasury." Write your name, address, EIN, "Form 2290" and the date from box 3 of the payment voucher on it. Do not send cash, and do not staple the payment to the voucher or the return.
Do I need Form 2290-V?
Only when you pay by check or money order. Skip the voucher if you pay by direct debit, EFTPS or credit or debit card.
Can I pay the 2290 tax later, after filing?
No. The IRS instructions say you must pay the tax in full with your Form 2290, by the same due date as the return: the last day of the month after the month of first use. For example, a truck first used in October 2026 is due November 30, 2026.
Can I pay Form 2290 with a credit card?
Yes. Pay through one of the IRS-approved card processors listed at IRS.gov/PayByCard; the IRS does not take cards directly and the processor charges a convenience fee. Card payments work for both e-filed and paper returns. A paper return paid by card goes to the Ogden, UT 84201-0031 address.
What if my 2290 has no tax to pay?
You still file. A return where every vehicle is suspended (category W, 5,000 miles or less, or 7,500 for agricultural vehicles) has $0 due and needs no payment. On paper, mail it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0031.

Disclaimer: Payment rules and addresses are from the Instructions for Form 2290 (July 2026 revision), IRS.gov/PayByCard and the EFTPS page, last checked November 3, 2026. The IRS and card processors can change them; verify at IRS.gov before paying. This page is general information, not tax advice. Send 2290 is an IRS-authorized e-file provider and is not affiliated with the IRS.