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.
Whether you're an independent owner-operator or managing a fleet, 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. But 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.
| The month your vehicle was first used | Deadline to pay HVUT |
|---|---|
| July | August 31 |
| August | September 30 |
| September | October 31 |
| October | November 30 |
| November | December 31 |
| December | January 31 |
| January | Last day of February |
| February | March 31 |
| March | April 30 |
| April | May 31 |
| May | June 30 |
| June | July 31 |
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. No more, no less.
Each vehicle requires its own 2290 filing based on its FUM, even if it’s part of the same fleet or EIN. This system may take a little extra coordination, but it 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: Track the exact month each vehicle was first used on public highways. This will determine both your tax amount and your filing deadline.
- File a separate Form 2290 for each FUM: The IRS requires a new Form 2290 filing each time a new vehicle is added to your fleet with a different FUM. You cannot list multiple vehicles with varying FUMs on a single return.
- Calculate the tax based on the FUM: HVUT is prorated based on thenumber of months the vehicle will be in service during the tax year. The later the FUM, the lower the tax for that vehicle.
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: You must file Form 2290 by the last day of the month following the FUM.
For example:- FUM: August → Payment Due: September 30
- FUM: November → Payment Due: December 31
- Receive Stamped Schedule 1: Once filed, you’ll receive a Schedule 1 with an IRS e-file watermark — your proof of HVUT payment, required for registration and compliance.
To ensure accurate and timely filing, it's best to e-file Form 2290 with an IRS-authorized provider like eForm2290. We make the process simple, fast, and stress-free for truckers and fleet owners alike. With eForm2290, you’ll have a user-friendly interface, step-by-step guidance, and instant access to your IRS-stamped Schedule 1. Our platform includes essentials like a built-in HVUT tax calculator, bulk vehicle upload, and automatic error checks to prevent filing mistakes. Whether you’re filing for a single truck or an entire fleet with different First Used Months (FUMs), eForm2290 ensures your return is filed accurately and on time.
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? While the IRS doesn’t allow you to directly amend the FUM on a previously filed return, there is a reliable process to correct it.
To make things right, you’ll need to go through a two-step correction process:
- File a new Form 2290 with the accurate First Used Month. This creates a correct filing for the tax period.
- Submit Form 8849, Schedule 6, to claim a refund for any overpaid taxes based on the incorrect FUM in your original filing.
Our IRS-authorized platform makes both filings simple and fast. In just a few clicks, you can submit accurate forms, track your filing, and even calculate your refund amount — all in one place. Whether you’re a fleet manager or an owner-operator, eForm2290 takes the hassle out of tax corrections and helps you stay compliant with ease.
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. If you've recently purchased a used heavy vehicle, you're not responsible for paying the full year’s Heavy Vehicle Use Tax (HVUT). Instead, you're only required to pay a prorated tax amount based on your First Used Month (FUM) and how many months are remaining in the current tax year. The seller should give you a copy of their IRS-stamped Form 2290 Schedule 1 to show they’ve already paid HVUT for the time the vehicle was under their ownership.
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 (FUM) based on when they begin operating the vehicle on public highways.
If you purchase a truck, the previous owner should provide you with a copy of their IRS-stamped Form 2290 as proof they paid the Heavy Vehicle Use Tax (HVUT) while the vehicle was under their ownership. This protects both parties and confirms the seller’s tax compliance. Once you take ownership and put the truck into service, you’ll need to file your own Form 2290 and pay HVUT only for the remaining months in the tax year, starting with your First Used Month.
3. What happens if I miss the Form 2290 filing deadline?
When it comes to filing IRS Form 2290, understanding your vehicle’s First Used Month (FUM) is just the beginning. Just as important is keeping accurate records of your vehicle’s usage and making sure you file and pay on time. If you don’t file Form 2290 or pay the HVUT by the due date, the IRS may impose penalties and interest on the unpaid tax. The best way to avoid penalties is to file on time and ensure you report the correct First Used Month.
4. How does FUM on Form 2290 affect tax credits and transfers?
The First Used Month (FUM) you report on Form 2290 influences not only your tax amount and filing deadline but also plays a critical role when claiming tax credits or transferring tax payments between vehicles.
If your vehicle is sold, stolen, destroyed, or replaced during the tax year, you may qualify for a credit or refund by filing Form 2290. However, the IRS will closely review your filings, and if the FUM is incorrect or inconsistent, your claim could be denied or delayed.
For a stress-free experience:
- Make sure the FUM you report accurately matches your records
- Ensure it reflects the actual month the vehicle was first used on public highways
- Keep documentation handy, just in case the IRS requests proof
Accurate FUM reporting is key to smooth processing of credits, refunds, and tax transfers — helping you keep your books clean and your fleet compliant.
5. Do you need to file Form 2290 if you’re not using your truck?
Yes. You must file Form 2290 annually to declare your truck as suspended, even if you didn’t use it in any part of the tax year.
The IRS Form 2290 tax year runs from July 1 to June 30 of the following year. If your vehicle is not in use during this period or doesn’t exceed the 5,000-mile limit (7,500 for agricultural vehicles), you may not owe any Heavy Vehicle Use Tax (HVUT). However, you are still required to file Form 2290 and report the vehicle as suspended under Category W. This tells the IRS that your truck didn’t operate enough to trigger a tax obligation — but keeps you compliant.
For example, take Josh, a seasonal truck owner who only uses his vehicle between October and January and drives fewer than 5,000 miles. Even though he doesn’t owe HVUT, he must still file Form 2290, report October as his First Used Month (FUM), and declare the vehicle as suspended. This way, he avoids penalties and maintains clean IRS records.
