For vehicles first used on a public highway during the month of 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 registered in your name on the road during any month other than July, you are liable for the Heavy Highway Vehicle Use Tax (Form 2290), 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 any due date falls on a Saturday, Sunday or legal holiday, file by the next business day.
**This date may not apply for privately purchased used vehicles. See Tax Computation for Privately Purchased Used Vehicles, below
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 would be August 31.
Example. John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2019, after purchasing it. John must file Form 2290 by September 3, 2019, for the period beginning July 1, 2019, through June 30, 2020. Although the due date to file Form 2290 is normally August 31, in 2019 that date is a Saturday, and Monday is a federal holiday, so the 2019 due date is pushed to Tuesday, September 3.
Tax Computation for Privately Purchased Used Vehicles
For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2019, but before June 1, 2020, and the buyer's first use (such as driving it from the purchase location to the buyer's home or business location) is in the month of sale, the buyer's total tax for the tax period does not include the tax for the month of sale.
Note. The due date of Form 2290 does not change. The buyer should enter the month after the sale on Form 2290, line 1 (Example: November 2019 is entered as “201911”).
Buyer's Tax Computation for a Used Vehicle Privately Purchased on or After July 1, 2019, but Before June 1, 2020, From a Seller Who Has Paid the Tax for the Current Period, When the Buyer's First Use Is in the Month of Sale
- The tax on the buyer's use of a vehicle after the purchase is prorated by multiplying a full tax period's tax by a fraction.
- The numerator is the number of months in the period from the first day of the month after the month of sale through the end of the tax period.
- The denominator is the number of months in the entire tax period.
- The buyer must also:
- Determine that the seller has paid the tax for the current period. A copy of the seller's stamped Schedule 1 is one way to make this determination.
- Enter the month after the sale on line 1.
- Enter the prorated tax on column (2) of page 2.
Required Claim Information for Privately Sold Used Vehicles
If a vehicle is sold, the name and address of the purchaser (along with previously required information) must be included with the seller's claim for a credit or refund of tax paid for the remaining months of the current period.
For more information, including examples, see the instructions to Form 2290.