When to File IRS Form 2290

If you have registered a heavy highway vehicle with a gross weight of 55,000 pounds or more in your name, then you must file IRS form 2290 and pay the HVUT. If you’ve used your vehicle for the first time in the current month, then IRS HVUT must be filed within the last day of the following month. When you file with eForm2290, you will receive your Schedule 1 copy in a few minutes after IRS accepts your tax filings. Same rules apply irrespective of whether you’re paying the tax or reporting suspension of the tax.

WHEN TO FILE

The HVUT or form 2290 must be filed for the month, the vehicle is first used on the public highway during the tax year. The current tax year is from 01 July 2019 and extends till 30 June 2020.

Click here, if you have more queries about form 2290.
Read the below examples to gain a better understanding of the filing rules:

Example 1

Steve purchases a taxable vehicle on 1st January 2019 and drives it home from the dealership on a public highway. Steve must file his IRS form 2290 within 28th February 2019 for the tax period of 2019-20.

Example 2

Steve purchases a new taxable vehicle on 3rd November 2019 and drives it home from the dealership on a public highway. Now, Steve must register the truck in his name and file another form 2290 reporting this new vehicle on or before 31st December 2019 for the tax year 2019-20.

Example 3

All of Mark’s vehicles were first used by driving them home from the dealership on the public highway in the current period in July 2019. Mark must file one form 2290 before or on 31st August 2019.
Henry uses his vehicles on the public highway in the month of January and February. Henry must file his returns for the vehicles used in January on or before 28th February 2019 and for the vehicles used in February on or before 31st March 2019. Since 31st March falls on a Sunday, Henry doesn’t have to file his returns until the next day, 1st April 2019.

  • JULY 2019
  • AUGUST 2019
  • SEPTEMBER 2019
  • OCTOBER 2019
  • NOVEMBER 2019
  • DECEMBER 2019
  • JANUARY 2020
  • FEBRUARY 2020
  • MARCH 2020
  • APRIL 2020
  • MAY 2020
  • JUNE 2020
If, in this period, the vehicle is first used during
then, file Form 2290 and make your payment by

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