For vehicles first used on a public highway during the month of July, file Form 2290 and pay
the appropriate tax between July 1 and Aug. 31.
If you place an additional taxable truck registered in your name on the road during any month other than July, you are liable for the Heavy Highway Vehicle Use Tax (Form 2290), prorated for the months during which it was in service. You must file HVUT Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways. Use the table below to determine your form 2290 filing deadline.
These form 2290 e-file due date rules apply whether you are paying the tax or reporting the suspension of tax. It is important to file and pay all your HVUT Form 2290 taxes on time to avoid paying interest and penalties.
|IF, in this period, the vehicle is first used during
|Then, file Form 2290 and make your payment by*...
|First used month to be shown on the Form 2290 (Tax period 2022-23)
*File by this date regardless of when state registration for the vehicle is due. If any HVUT Form 2290 due date falls on a Saturday, Sunday or legal holiday, file by the next business day.
**This date may not apply for privately purchased used vehicles. See Tax Computation for Privately Purchased Used Vehicles, below
If a vehicle is first used on a public highway after July of the current year, see the table above to determine the Form 2290 due date of the return and payment of tax. If the vehicle is still being used in July of the following year, the Form 2290 filing deadline would be August 31.
John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2022, after purchasing it. John must file Form 2290 by August 31, 2022, for the period beginning July 1, 2022, through June 30, 2023.
For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2022, but before June 1, 2023, and the buyer's first use (such as driving it from the purchase location to the buyer's home or business location) is in the month of sale, the buyer's total tax for the tax period does not include the tax for the month of sale.
If a vehicle is sold, the name and address of the purchaser (along with previously required information) must be included with the seller's claim for a credit or refund of tax paid for the remaining months of the current period.
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