First Used Month Explained: Key to Filing Form 2290

The "First Used Month" is a crucial piece of information for Form 2290 filers, as it determines the filing deadline for the Heavy Vehicle Use Tax (HVUT). Avoid penalties and overpayment by filing Form 2290 based on when your truck hits the road. File Form 2290 now!

If you own or operate a heavy vehicle on public highways, you're likely familiar with IRS Form 2290 — the Heavy Vehicle Use Tax (HVUT) return. This annual tax applies to vehicles with a gross weight of 55,000 pounds or more and helps fund highway maintenance and infrastructure across the country.

But when you first put that truck on the road, there’s more to consider than just fuel and freight. One key detail for staying on top of your IRS tax obligations is the First Used Month (FUM) — the month your vehicle is first operated on public roads during the tax period. And no, it’s not just a checkbox — the FUM directly affects how much tax you owe and sets your filing deadline.

Whether you're a new owner-operator or managing a full fleet, accurately reporting your First Used Month keeps you compliant and prevents tax overpayments and possible penalties. In this guide, we’ll break down exactly what the FUM is, why it matters, and how to report it correctly when filing your Form 2290.

What is the First Used Month (FUM) in IRS Form 2290?

The First Used Month (FUM) is the first month during the tax year a taxable vehicle is operated on public highways in the United States. In simple terms, it’s the month your truck first hits the road for business, whether that’s hauling freight or running any other commercial load. The FUM determines:

• How much tax you owe: The HVUT is prorated based on the FUM, so the earlier in the tax year your vehicle is used, the more you’ll pay.
• When you need to file: You must file Form 2290 and pay the tax by the last day of the month following your FUM, the filing deadline for IRS Form 2290 in this case.

Why is the First Used Month (FUM) important for Form 2290?

When it’s about filing IRS Form 2290 for Heavy Vehicle Use Tax (HVUT), getting your First Used Month (FUM) right isn’t just a norm but a non-negotiable requirement to stay compliant and pay the right amount. The HVUT tax year runs from July 1 to June 30, and your FUM plays a major role in determining how much tax you owe when your Form 2290 is due.

The IRS only charges HVUT for the months your vehicle is actually on the road. So, if your truck first operates in September, you only owe tax from September through June, not for the full 12 months. Your Form 2290 payment would be due by October 31.

But here’s the catch: if you incorrectly report July as your FUM, you’ll end up paying for extra months if your vehicle wasn’t even in use. Or, misreporting your FUM can trigger IRS penalties or delay your stamped Schedule 1 — and that means potential roadblocks for renewals, registrations, or contracts. Reporting the correct FUM helps you avoid IRS Form 2290 penalties, keeps your Schedule 1 up to date, and ensures you're only paying what you owe.

Understanding the Form 2290 Tax Period vs. First Used Month (FUM)

When filing IRS Form 2290, it’s crucial to understand the difference between the Form 2290 tax period and your vehicle’s First Used Month (FUM). Mixing the two can lead to costly mistakes like overpaying, filing errors, or even IRS penalties.

The Form 2290 tax period runs from July 1 to June 30 of the following year, regardless of when your truck is used. This 12-month window is the standard tax year fixed by the IRS for the Heavy Vehicle Use Tax (HVUT) and applies to all heavy vehicles, no matter when your truck actually goes into service.

On the other hand, your First Used Month (FUM) is the specific month within that tax period when your vehicle first hits the road on public highways. It’s the month your truck is officially in operation and using fuel for business.

For example, if your vehicle isn’t used until October and starts operations in October, then October is your FUM (not July), and that determines your 2290 tax due date and how much HVUT you owe. In this case, your HVUT is only calculated from October through June, and your 2290 would be due by November 30.

Misunderstanding this difference can cost you. If you report July as your FUM when the truck wasn’t used until January, you’ll end up paying six extra months of tax, and you’ll be giving the IRS inaccurate info. That can lead to penalties, delays in getting your stamped Schedule 1, or rejected filings.

<

When to file Form 2290 using 'First Used Month'?

Once you start using your heavy vehicle on public highways, it's time to mark your calendar — because your Form 2290 filing deadline is officially set. The IRS requires you to report the First Used Month (FUM) on Form 2290, and your deadline to pay the Heavy Vehicle Use Tax (HVUT) is the last day of the month following your FUM.

For example, if you first operate your truck in July 2025, you must file Form 2290 and pay the tax by August 31, 2025. If that deadline falls on a weekend or a federal holiday, you get until the next business day to complete your filing.

We’ve broken down the exact Form 2290 due dates based on different First Used Months, so you’ll always know when your filing is due.

How to file Form 2290 with Different First Used Months (FUMs)?

Managing a fleet where each truck hits the road at different times? If you operate multiple heavy vehicles and each truck begins service at different times during the tax year, you’ll need to file Form 2290 separately for each FUM. The FUM is tied to each individual vehicle and refers to the month that a specific truck is first driven on public highways during the current tax year (July 1 – June 30). Since HVUT is prorated based on each vehicle’s FUM, this approach ensures you’re only paying tax for the months that the truck is actually in use.

Each vehicle requires its own 2290 filing based on its FUM, even if it’s part of the same fleet or EIN. This system helps fleet operators avoid overpaying and stay compliant, especially when trucks are added or rotated in and out of service throughout the year.

Steps to file Form 2290 for vehicles with different FUMs

If you operate multiple vehicles with different First Used Months (FUMs), here’s a simple step-by-step guide to help you file Form 2290 accurately for each one:

• Identify the FUM for each vehicle.
• File a separate Form 2290 for each FUM.
• Calculate the prorated HVUT based on when the vehicle is first used.

Need help? Use our 2290 Tax Calculator to estimate how much tax you owe based on your vehicle's FUM and weight.

• File and pay by the correct due date:
  • FUM: August → Payment Due: September 30
  • FUM: November → Payment Due: December 31
• Receive Stamped Schedule 1: Once filed, you’ll receive a Schedule 1 — your proof of HVUT payment.

To ensure accurate and timely filing, it's best to e-file Form 2290 with an IRS-authorized provider like eForm2290. With features like a built-in HVUT calculator, bulk upload, and automatic error checks, eForm2290 makes the process fast and simple.

File your Form 2290 now!

How to update the First Used Month (FUM) for your vehicles on Form 2290?

Entered the wrong First Used Month (FUM) when filing your Form 2290? The IRS doesn’t allow direct amendments to FUM, but you can correct it using this two-step process:

• File a new Form 2290 with the accurate FUM.
• Submit Form 8849, Schedule 6 to claim a refund for any overpaid tax.

Our IRS-authorized platform allows you to file both forms easily and track your refund.

Frequently asked questions about 2290 First Use Month

1. Do I need to pay the full HVUT if I buy a used truck mid-year?

No. You only pay prorated HVUT based on your First Used Month (FUM). The seller should give you their IRS-stamped Schedule 1 as proof they paid HVUT while owning the truck.

2. Can I transfer the seller’s Form 2290 to my name?

No, Form 2290 is not transferable. Each taxpayer must file using their own EIN and report their own First Used Month.

If you purchase a truck, the seller should provide their stamped 2290 as proof of payment. Once you begin using the vehicle, you must file your own Form 2290 and pay HVUT only for the remaining months in the tax year.

3. What happens if I miss the Form 2290 filing deadline?

If you don’t file or pay by the due date, the IRS may impose penalties and interest. Always file on time and report the correct FUM to avoid penalties.

4. How does FUM on Form 2290 affect tax credits and transfers?

Your FUM impacts credits and tax transfers. If a vehicle is sold, stolen, destroyed, or replaced, you may qualify for a credit or refund. However, incorrect or inconsistent FUM entries may delay or invalidate your claim.

• Ensure the FUM matches your records.
• Make sure it reflects the month the vehicle was actually first used.
• Keep documentation for IRS review.

Accurate FUM reporting ensures smooth credit and refund processing.

5. Do you need to file Form 2290 if you’re not using your truck?

Yes. You must file Form 2290 annually even if your truck is not used.

If your vehicle does not exceed 5,000 miles (7,500 for agricultural trucks), you may not owe HVUT, but you must still report the vehicle as suspended under Category W.

For example, Josh drives fewer than 5,000 miles yearly. He must still file Form 2290, report October as his FUM, and declare the vehicle suspended to avoid penalties.