skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Form 2290
taxmap/instr2/i2290-002.htm#en_us_publink_27231ld0e481

taxmap/instr2/i2290-002.htm#TXMP2534aa2d
When To File(p3)

rule
Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2012, and ends June 30, 2013. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below).
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.

taxmap/instr2/i2290-002.htm#TXMP7ca27057
Example 1. (p3)

John uses a taxable vehicle on a public highway July 1, 2012. John must file Form 2290 by August 31, 2012, for the period beginning July 1, 2012, through June 30, 2013. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).

taxmap/instr2/i2290-002.htm#TXMP578f2396
Example 2.(p3)

John purchases a new taxable vehicle on January 3, 2013. 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 28, 2013, for the period beginning July 1, 2012, through June 30, 2013. To figure the tax, John would use Table I, later.

taxmap/instr2/i2290-002.htm#TXMP4e9412d5
Example 3.(p3)

All of Trucker A's vehicles are first used in the current period in July, 2012. Trucker A must file one Form 2290 on or before August 31, 2012. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicle first used in July on the return normally due on August 31, 2012, and the vehicle first used in August on a separate return filed by September 30, 2012.
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, 2012August 31, 2012201207
August, 2012September 30, 2012201208
September, 2012October 31, 2012201209
October, 2012November 30, 2012201210
November, 2012December 31, 2012201211
December, 2012January 31, 2013201212
January, 2013February 28, 2013201301
February, 2013March 31, 2013201302
March, 2013April 30, 2013201303
April, 2013May 31, 2013201304
May, 2013June 30, 2013201305
June, 2013July 31, 2013201306
1 File by this date regardless of when state registration for the vehicle is due.
taxmap/instr2/i2290-002.htm#TXMP0da00352
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#en_us_publink_27231ld0e719
taxmap/instr2/i2290-002.htm#TXMP62755f26
Extension of time to file.(p3)
rule
Before the due date of the return, you may request an extension of time to file your return by writing to:

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.