WHEN TO FILE

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.

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).

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.