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How to Efile Form 2290? 

Electronic (e-file) ◦ E-file is required for owners with 25 or more vehicles ◦ Through any electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) participating in the IRS e-file program for excise taxes.

Paper ◦ Mail Form 2290 to the address shown under Where To File. If you did not pay the tax using Electronic Funds Withdraw (EFT) or the Electronic Federal Tax Payment System (EFTPS), mail Form 2290-V and your check or money order with Form 2290