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E-filing Form 2290 Is Now Available for the 2019-2020 Tax Year!

Frequently Asked Questions

Q: What is the First use month vehicle?

A: Although the HVUT, or the Heavy Vehicle Use Tax is imposed annually, it is also mandatory for vehicles to file the IRS Form 2290 after the first use month. If a new vehicle is placed in service during the tax period, the first use month will be the month in which the vehicle was first used.

If a vehicle was only used for part of the tax period, the tax will be prorated based on the number of months the vehicle was actually used.

For example, if a vehicle was used on May 27th, it will be taxed as though it was used the entire month, regardless of the fact it was only used for a couple of days, and the tax will be based on 2 months, instead of the full year.

The official due date for a new vehicle is the last day of the month following the month of first use. Therefore, if a vehicle was first used on May 27th, the Form 2290 must be filed by June 30th.

The tax period for Heavy Vehicle Use Taxes begins on July 1 and ends on June 30 of the following year. When filing the Form 2290 for the new tax year, the first used month will be July since that is the first month of the tax period. July will always be the first use month for heavy vehicles that have been in service throughout the prior year.

Form 2290 Due Date For Vehicles First Used After July

IF, in this period, the vehicle is first used during Then, file IRS Form 2290 and make your payment by
July, 2016 August 31, 2016
August, 2016 September 30, 2016
September, 2016 October 31, 2016
October, 2016 November 30, 2016
November, 2016 January 3, 2017
December, 2016 January 31, 2017
January, 2017 February 28, 2017
February, 2017 March 31, 2017
March, 2017 May 1, 2017
April, 2017 May 31, 2017
May, 2017 June 30, 2017
June, 2017 July 31, 2017


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