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When Form 2290 Taxes are Due

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For vehicles first used on a public highway during July, file Form 2290 and pay the appropriate tax between July 1 and Aug. 31.

If you place an additional taxable truck on the road during any month other than July, you are liable for 2290 taxes on it, prorated for the months during which it was in service. You must file Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways. Use the table below to determine your filing deadline.

These due date rules apply whether you are paying the tax or reporting the suspension of tax. It is important to file and pay all your 2290 taxes on time to avoid paying interest and penalties.

IF, in this period, the vehicle is first used during Then, file Form 2290 and make your payment by*... and enter this date on Form 2290, line 1
July Aug. 31 YYYY07
August Sept. 30 YYYY08
September Oct. 31 YYYY09
October Nov. 30 YYYY10
November Dec. 31 YYYY11
December Jan. 31 YYYY12
January Feb. 28 YYYY01
February March 31 YYYY02
March April 30 YYYY03
April May 31 YYYY04
May June 30 YYYY05
June July 31 YYYY06

*File by this date regardless of when state registration for the vehicle is due

If a vehicle is first used on a public highway after July of the current year, see the table above to determine the due date of the return and payment of tax. If the vehicle is still being used in July of the following year, the Form 2290 filing deadline for it would be Aug. 31.

Example. John purchases a new taxable vehicle on Jan. 3, 2015. The vehicle is required to be registered in his name. The vehicle is first used on the public highway in January. John must file a new Form 2290 reporting the new vehicle by March 2, 2015, (Feb. 28, 2015, is a Saturday so the deadline is extended to the next business day) for the period beginning July 1, 2014, through June 30, 2015. If this same truck is still on the road in July 2015, John would file Form 2290 for it and any other vehicles that are still in service by Aug. 31, 2016.

Page Last Reviewed or Updated: 01-Jul-2014