When Form 2290 Taxes are Due
For vehicles first used on a public highway during July, file Form 2290 and pay the appropriate tax between July 1 and Aug. 31. Complete the first four pages of Form 2290. Include the last two pages, if applicable.
If you place an additional taxable truck on the road during any month other than July that was registered in your name, you are liable for the Heavy Highway Vehicle Use Tax (Form 2290) 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 Form 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|
*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, 2016. John is required to register the vehicle in his name. He first uses the vehicle on a public highway in January 2016. John must file a new Form 2290 reporting the new vehicle by Feb. 29, 2016, for the period beginning July 1, 2015, through June 30, 2016. If this same truck is still on the road in July 2016, John would file Form 2290 for it and any other vehicles that are still in service by Aug. 31, 2016.