Where to Mail Form 2290 With or Without Payment

Mail Form 2290 to the IRS at P.O. Box 932500, Louisville, KY 40293-2500 if you’re enclosing a check or money order, and to the Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0031 if you’re not. That is the whole answer for most filers, but the correct address changes if your payment is drawn on a foreign bank or if you’re shipping through FedEx, UPS, or DHL instead of the U.S. Postal Service. Using the wrong address routes your return through the wrong processing stream and can delay your stamped Schedule 1 by weeks.¹

With a Check or Money Order

If you’re enclosing a check or money order drawn on a U.S. financial institution, send the return to:

Internal Revenue Service
P.O. Box 932500
Louisville, KY 40293-2500

This P.O. Box is reserved for returns that arrive with a physical payment. Do not use it if you’re paying electronically through EFTPS or by credit or debit card, even though your return shows a tax liability. Electronic payers use the no-payment address below.¹

Without a Payment Enclosed

If no check or money order is in the envelope, mail the return to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0031

Two groups of filers use this address. The first is anyone who owes nothing, most commonly filers reporting only suspended low-mileage vehicles. The second is anyone paying electronically. A common paper-filing mistake is paying through EFTPS or by card and still sending the return to Louisville. That routes the paperwork through payment processing it doesn’t need and slows down issuance of the stamped Schedule 1.¹

Payments Drawn on a Foreign Bank

If your check or money order is drawn on a financial institution outside the United States, neither of the standard addresses applies. Send the return to:

Internal Revenue Service
International Accounts
1973 Rulon White Blvd.
Ogden, UT 84201-0038

The ZIP code differs from the standard Ogden no-payment address, and the IRS routes international payments through a separate unit.²

Shipping by FedEx, UPS, or DHL

Private carriers do not deliver to P.O. Boxes, so if you’re shipping through FedEx, UPS, or DHL, the address changes to the physical Ogden Submission Processing Center. Use this address regardless of whether payment is enclosed:

Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

Not every service tier from these carriers counts under the IRS “timely mailing as timely filing” rule. Only specific designated services have their pickup date treated as the filing date. Ship by a non-designated service and the IRS uses the actual arrival date instead.³

The approved services are:

DHL Express: DHL Express 9:00, 10:30, 12:00, Express Worldwide, Express Envelope, Import Express 10:30, Import Express 12:00, and Import Express Worldwide
FedEx: First Overnight, Priority Overnight, Standard Overnight, 2 Day, International Next Flight Out, International Priority, International First, and International Economy
UPS: Next Day Air Early A.M., Next Day Air, Next Day Air Saver, 2nd Day Air, 2nd Day Air A.M., Worldwide Express Plus, and Worldwide Express

Standard ground shipping from any of these carriers does not qualify. If the deadline is close, pick one of the services listed above.³

What Goes in the Envelope

Your mailing needs to include a completed and signed Form 2290 together with Schedule 1 listing every vehicle you’re reporting. Filing requires an Employer Identification Number. The IRS will not accept Form 2290 with a Social Security number, so if you don’t already have an EIN, apply for one at IRS.gov/EIN before filing.²

If you owe tax and are paying by check or money order, also include Form 2290-V, the payment voucher. Make the check payable to “United States Treasury” and write your name, address, EIN, “Form 2290,” and the tax period date on the check itself. Do not staple the payment or voucher to the return.⁴

Once the IRS processes the return, they mail back a stamped Schedule 1, which is your proof of payment for state vehicle registration. Paper processing typically runs four to six weeks. If your registration deadline is close, e-filing through an IRS-approved provider can produce a stamped Schedule 1 within minutes of acceptance.²⁵⁴

Timing Your Mailing to the Deadline

For vehicles already on the road during July, Form 2290 and the full year’s tax are due by August 31. For a vehicle first used later in the year, the return is due the last day of the month following the month of first use. Deadlines that fall on a weekend or federal holiday move to the next business day.⁶

The IRS uses the postmark as your filing date under the mailbox rule. Recent changes to USPS processing mean the postmark reflects when the mail reaches a regional processing facility rather than when you dropped it off, which in rural areas can be a day or more later. Dropping an envelope at the post office on August 31 does not guarantee an August 31 postmark. Building in a couple of extra days, or using a designated private delivery service with tracking, removes that risk.

1
Internal Revenue Service. Where to File Your Taxes for Form 2290
2
Internal Revenue Service. Instructions for Form 2290
3
Internal Revenue Service. Private Delivery Services
4
Internal Revenue Service. Instructions for Form 2290
5
Internal Revenue Service. E-file Form 2290
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Internal Revenue Service. When Form 2290 Taxes Are Due