Form 2290 must be filed by the last day of the month following the month of first use. You can efile 2290 with eform2290.com and get your Schedule 1 in minutes. The filing rules apply whether you are paying the tax or reporting suspension of the tax. Anyone who registers a heavy highway vehicle in their name with a gross weight of 55,000 pounds or more must file efile 2290 and pay the heavy highway vehicle use tax.

WHEN TO FILE

Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2018, and ends June 30, 2019.

The below examples demonstrates the filing rules: Also click here to read FAQ's

Example 1

John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2018, after purchasing it. John must file Form 2290 by August 31, 2018, for the period beginning July 1, 2018, through June 30, 2019.

Example 2

John purchases a new taxable vehicle on November 3, 2018. 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 December 31, 2018, for the period beginning November 1, 2018, through June 30, 2019. Because December 31, 2018, falls on a Saturday, John doesn't have to file until the next business day, January 3, 2019 (January 2 is the New Year's Day designated holiday as January 1 falls on a Sunday).

Example 3

All of Trucker A's vehicles are first used in the current period in July 2018 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, 2018. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicle first used in July on the return normally due on August 31, 2018, and the vehicle first used in August on a separate return filed by September 30, 2018.

  • JULY 2018
  • AUGUST 2018
  • SEPTEMBER 2018
  • OCTOBER 2018
  • NOVEMBER 2018
  • DECEMBER 2018
  • JANUARY 2019
  • FEBRUARY 2019
  • MARCH 2019
  • APRIL 2019
  • MAY 2019
  • JUNE 2019
If, in this period, the vehicle is first used during
then, file Form 2290 and make your payment by

Terms of use | Privacy policy
*File by this data regardless of when state registration for the vehicle is due.