2290 due date and filing requirements
Owners of heavy vehicles with a taxable gross weight of 55,000 pounds or more must file their IRS Form 2290 by August 31 of every year. However, if you purchase a vehicle mid-year, the deadline is based on the vehicle's First Use Month (FUM). In such cases, Form 2290 must be filed before the vehicle is operated on public highways, and the Heavy Vehicle Use Tax (HVUT) must be paid by the last day of the month following the FUM.
When was the first use?
If you purchase a truck in June 2025, you must file Form 2290 before operating the vehicle on public roads. The Heavy Vehicle Use Tax (HVUT) payment will be due by: July 31, 2025
When is form 2290 due?
Usually, the Heavy Vehicle Use Tax (HVUT) tax period runs from July 1 through June 30 of the following year. The current period begins on July 1, 2025 and ends on June 30, 2026.
File your 2290 before the due date and file on time to stay IRS compliant.
Due date of form 2290 for vehicles on renewals (or on the road by July)For most trucking businesses, the new tax period kicks off in July when their vehicles hit the road. Whether you're putting a vehicle into service for the first time or renewing for a truck already in use, Form 2290 must be filed by August 31—the last day of the month following first use.
Did you put your truck on the road by July?
Form 2290 due date for vehicles with different first use monthThe due date is the last day of the month following the month of the vehicle's first use for such vehicles. A separate 2290 form must be filed for each new vehicle based on its first month of use. For instance, if you first use a vehicle in April, you must file Form 2290 as soon as possible, before driving it on the road, and the HVUT payment deadline would be May 31.
Do you have vehicles with different first use months? Use the 2290 tax calculator to check your exact due dates and tax amounts.
IRS Form 2290 due date chart for tax year
| Month your vehicle first used | Deadline to pay HVUT | Date to enter on Form 2290 - Line 1** |
|---|---|---|
| July | August 31 | YYYY07 |
| August | September 30 | YYYY08 |
| September | October 31 | YYYY09 |
| October | November 30 | YYYY10 |
| November | December 31 | YYYY11 |
| December | January 31 | YYYY12 |
| January | Last day of February | YYYY01 |
| February | March 31 | YYYY02 |
| March | April 30 | YYYY03 |
| April | May 31 | YYYY04 |
| May | June 30 | YYYY05 |
| June | July 31 | YYYY06 |
Note:
- Form 2290 must be filed immediately after purchasing a truck or operating on the public highways, and the payment must be made by the applicable due date as per the first use month.
- If the form 2290 due date falls on a Saturday, Sunday, or legal holiday, you must file by the next business day. Mark your calendar, set reminders, and e-file on time to stay compliant and avoid unnecessary penalties!
When is the form 2290 due for privately purchased used vehicles?
If you purchase a used vehicle from a seller who has already paid the HVUT for the current tax period, the due date for filing your form 2290 still follows the standard IRS rules—it doesn't change. However, there are special considerations when it comes to how you report and calculate your tax.
For example, if you buy a truck in October, and your first use is also in October, you'll enter "202311" (November) as the first month of use on Line 1 of Form 2290. This is because the IRS does not require you to pay tax for the month of purchase if the seller has already covered that period.
The tax you owe will be prorated, based on the number of months remaining in the current tax year starting from the month after the sale. The IRS calculates this by multiplying the full annual tax by a fraction:
- Numerator is the number of months from the first day of the month after the sale through the end of the tax year.
- Denominator is the total number of months in the entire tax year (July to June).
What if you have missed the form 2290 deadline?
The IRS imposes penalties for failing to file or paying the HVUT on time. These penalties increase the longer you wait, and interest is charged monthly on any unpaid tax amount.
There are two main reasons the IRS may assess penalties:
- Failure to file or pay on time
- Filing false or fraudulent returns
Even if you've missed the deadline, it's important to file your form 2290 as soon as possible to reduce the penalties and interest charges that may apply.
Why should you choose eForm2290?
eForm2290 is one of the most trusted and IRS-authorized e-file providers for form 2290. Whether you’re an owner-operator, fleet owner, or tax preparer, here's why thousands of truckers choose eForm2290 every year.
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Frequently asked questions about the form 2290 deadline?
How do you file form 2290 and get Schedule 1 before the deadline?
The IRS strongly recommends e-filing form 2290 for faster processing. When you file electronically with eform2290.com, your Schedule 1 is sent to you as soon as the IRS accepts your return—often within minutes.
You can use our File by Phone feature, a fully-assisted 2290 filing service, at no additional cost. Simply call us at (866)881-6767 and we'll help you every step of the way.
Can you get an extension to file form 2290 if you miss the deadline?
Keep in mind:
- An extension only applies to the filing of the form, not to the payment.
- The HVUT payment must still be made by the original due date to avoid interest and penalties.
- Extensions are not automatic and may not be approved, so it's best to plan.
When is the form 2290 due if it falls on a weekend or a legal holiday?
What if your form 2290 gets rejected after the due date?
Does the form 2290 due date differ for different vehicles?
However, if you purchase a used vehicle, especially from a private owner, your due date may vary depending on the month you start using the vehicle on public highways.
What are the penalties for filing form 2290 late or not paying the HVUT on time?
Here's a breakdown of potential penalties:
- Late filing penalty: If you don't file form 2290 by the due date, the IRS imposes a penalty of 4.5% of the total tax due, which accrues monthly for up to five months.
- Late payment penalty: If you file the form but fail to pay the tax due, you'll be charged 0.5% of the total tax amount, along with 0.54% monthly interest until the payment is made.
Helpful resources for filing form 2290
