Instructions for Form 2290
taxmap/instr2/i2290-002.htm#TXMP72bca131Form 2290 must be filed for each month a taxable vehicle is first
used on public highways during the current period. For the current period, which
begins July 1, 2011, and ends June 30, 2012, you must file Form 2290 and pay the
tax by the last day of the month after the month you first use the vehicle, or
by November 30, 2011, whichever date is later (as shown in the chart below).
Taxpayers should not file Form 2290 for the current period before November 1,
2011. The IRS will not provide a stamped Schedule 1 for the current period until
November 1.
If you first use multiple vehicles in more than one month, then
a separate Form 2290 must be filed for each month, as shown in Example 3 below.
The filing rules apply whether you are paying the tax or reporting
suspension of the tax. The following examples demonstrate these rules.
John uses a taxable vehicle on a public highway July 1, 2011.
John must file Form 2290 by November 30, 2011, for the period beginning July 1,
2011, through June 30, 2012. To figure the tax, John would use the amounts on
Form 2290, page 2, column (1).
John purchases a new taxable vehicle on January 3, 2012. The
vehicle is required to be registered in his name. The vehicle is first used on
the public highway in January. John must file another Form 2290 reporting the
new vehicle by February 29, 2012, for the period beginning July 1, 2011, through
June 30, 2012. To figure the tax, John would use
Table I,
later.
All of Trucker A's vehicles are first used in the current period
in July, 2011. Trucker A must file one Form 2290 in November 2011. Trucker B
first uses vehicles on the public highway in July and August. Trucker B must
file two Forms 2290 in November 2011. Trucker C first uses vehicles on the
public highway in July, August, September, and October, and must file four Forms
2290 in November, 2011.
| 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 |
|---|
| July, 2011 | November 30, 2011 | 201107 |
| August, 2011 | November 30, 2011 | 201108 |
| September, 2011 | November 30, 2011 | 201109 |
| October, 2011 | November 30, 2011 | 201110 |
| November, 2011 | December 31, 2011 | 201111 |
| December, 2011 | January 31, 2012 | 201112 |
| January, 2012 | February 29, 2012 | 201201 |
| February, 2012 | March 31, 2012 | 201202 |
| March, 2012 | April 30, 2012 | 201203 |
| April, 2012 | May 31, 2012 | 201204 |
| May, 2012 | June 30, 2012 | 201205 |
| June, 2012 | July 31, 2012 | 201206 |
| 1
File by this date regardless of when state registration for the vehicle is due.
|
taxmap/instr2/i2290-002.htm#TXMP6ba32dc5
Note.(p3).
If any due date falls on a Saturday, Sunday, or legal holiday,
file by the next business day.
taxmap/instr2/i2290-002.htm#TXMP32d3c736Before 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.
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