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, 2010, and ends June 30, 2011. 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.taxmap/instr2/i2290-002.htm#TXMP7d3aded9
John uses a taxable vehicle on July 1, 2010. John must file Form 2290 by August 31, 2010, for the period beginning July 1, 2010, through June 30, 2011. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).taxmap/instr2/i2290-002.htm#TXMP188a2988
John purchases a new taxable vehicle on January 3, 2011. 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, 2011, for the period beginning July 1, 2010, through June 30, 2011. 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|
| 1 File by this date regardless of when state registration for the vehicle is due.|
If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.taxmap/instr2/i2290-002.htm#TXMP3db62afe
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.