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Instructions for Form 2290
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taxmap/instr2/i2290-002.htm#TXMP36c117a7

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When To File

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, 2013, and ends June 30, 2014. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below). Note. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
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.

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Example 1.

John uses a taxable vehicle on a public highway July 1, 2013. John must file Form 2290 by August 31, 2013, for the period beginning July 1, 2013, through June 30, 2014. Because August 31, 2013, falls on a Saturday, John doesn't have to file until the next business day, September 3, 2013 (September 2 is Labor Day, a holiday). To figure the tax, John would use the amounts on Form 2290, page 2, column (1).

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Example 2.

John purchases a new taxable vehicle on January 3, 2014. 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, 2014, for the period beginning July 1, 2013, through June 30, 2014. To figure the tax, John would use Table I, later.

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Example 3.

All of Trucker A's vehicles are first used in the current period in July, 2013. Because August 31, 2013, falls on a Saturday, Trucker A doesn't have to file until the next business day, September 3, 2013. Trucker A must file one Form 2290 on or before August 31, 2013. 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, 2013 (actually, September 3, 2013), and the vehicle first used in August on a separate return filed by September 30, 2013.
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, 2013August 31, 2013201307
August, 2013September 30, 2013201308
September, 2013October 31, 2013201309
October, 2013November 30, 2013201310
November, 2013December 31, 2013201311
December, 2013January 31, 2014201312
January, 2014February 28, 2014201401
February, 2014March 31, 2014201402
March, 2014April 30, 2014201403
April, 2014May 31, 2014201404
May, 2014June 30, 2014201405
June, 2014July 31, 2014201406
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.
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Extension of time to file.
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.
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