For vehicles first used on a public highway during July, file Form 2290 and pay the appropriate tax between July 1st and August 31st.
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.
John uses a taxable vehicle on a public
highway by driving it home from the dealership on July 2,
2023, after purchasing it. John must file Form 2290 by
August 31, 2023, for the period beginning July 1, 2023,
through June 30, 2024. To figure the tax, John would use the
tax calculator.
John purchases a new taxable vehicle on
November 2, 2023. The vehicle is required to be registered
in his name. The vehicle is first used on the public highway
by driving it home from the dealership after purchasing it in November. John must file another Form 2290 reporting the
new vehicle by January 2, 2024, for the period beginning
November 1, 2023, through June 30, 2024. Because
December 31, 2023, falls on a Sunday, John doesn’t have to
file until the next business day, January 2, 2024.
All of Trucker A's vehicles are first used in
the current period in July 2023 by driving them from the
dealership on the public highway to his warehouse after
purchasing them. Trucker A must file one Form 2290 on or
before August 31, 2023. Trucker B first uses vehicles on the
public highway in July and August. Trucker B must report the
vehicles first used in July by August 31, 2023, and the
vehicles first used in August on a separate return filed by
October 2, 2023.