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.
Trucker A uses a taxable vehicle on a public highway by driving it home from the dealership on July 2, 2026, after purchasing it. The vehicle is required to be registered in Trucker A’s name. Trucker A must file Form 2290 by August 31, 2026, for the period beginning July 1, 2026, through June 30, 2027. To figure the tax, Trucker A would use the tax calculator.
Trucker A purchases a new taxable vehicle on November 3, 2025. The vehicle is required to be registered in Trucker A’s name. The vehicle is first used on the public highway by driving it home from the dealership after purchasing it in November. Trucker A must file another Form 2290 reporting the new vehicle by December 31, 2026, for the period beginning November 1, 2026, through June 30, 2027. To figure the tax, Trucker A would use the tax calculator.
Trucker A first uses vehicles on the public highway in July and August. The vehicles are required to be registered in Trucker A’s name. Trucker A must report the vehicles first used in July by August 31, 2026, and the vehicles first used in August on a separate return filed by September 30, 2025. To figure the tax, Trucker A would use the tax calculator.