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previous pagePrevious Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Who Must File
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - How To File
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions
taxmap/instr2/i2290-002.htm#TXMP42cd2b9e

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When To File


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Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2009, and ends June 30, 2010. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below). The filing rules apply whether you are paying the tax or reporting suspension of the tax. The following examples demonstrate these rules.
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Example.

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John uses a taxable vehicle on July 1, 2009. John must file Form 2290 by August 31, 2009, for the period beginning July 1, 2009, through June 30, 2010. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).
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Example, continued.

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John purchases a new taxable vehicle on January 3, 2010. The vehicle is required to be registered in his name. The vehicle is first used in January. John must file another Form 2290 reporting the new vehicle by February 28, 2010, for the period beginning July 1, 2009, through June 30, 2010. To figure the tax, John would use Table I on page 10.
IF, in this period, the vehicle is first used during ...THEN, file Form 2290 and make your payment by1... and enter this date on Form 2290, line 1
JulyAugust 31200907
AugustSeptember 30200908
SeptemberOctober 31200909
OctoberNovember 30200910
NovemberDecember 31200911
DecemberJanuary 31200912
JanuaryFebruary 28201001
FebruaryMarch 31201002
MarchApril 30201003
AprilMay 31201004
MayJune 30201005
JuneJuly 31201006
1 File by this date regardless of when state registration for the vehicle is due.
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Note..
If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.

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Extension of time to file.

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Before the due date of the return, you may request an extension of time to file your return by writing to the Department of the Treasury, Internal Revenue Service, Cincinnati, OH 45999-0031. In your letter, you must fully explain the cause of the delay. Except for taxpayers abroad, the extension may be for no more than 6 months. An extension of time to file does not extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.
previous pagePrevious Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - Who Must File
next pageNext Page: Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return - How To File
 Use previous pagenext page to find additional occurrences of topic items.Index for these Instructions