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IRS.gov Website
Instructions for Form 2290
taxmap/instr2/i2290-002.htm#en_us_publink100030235

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, 2016, and ends June 30, 2017. 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.

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

John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2016, after purchasing it. John must file Form 2290 by August 31, 2016, for the period beginning July 1, 2016, through June 30, 2017. 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 November 3, 2016. The vehicle is required to be registered in his name. The vehicle is first used on the public highway by driving it home from the dealership after purchasing it in November. John must file another Form 2290 reporting the new vehicle by December 31, 2016, for the period beginning November 1, 2016, through June 30, 2017. Because December 31, 2016, falls on a Saturday, John doesn't have to file until the next business day, January 3, 2017 (January 2 is the New Year's Day designated holiday as January 1 falls on a Sunday). To figure the tax, John would use Table I, later.

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Example 3.(p3)

All of Trucker A's vehicles are first used in the current period in July 2016 by driving them from the dealership on the public highway to his warehouse after purchasing them. Trucker A must file one Form 2290 on or before August 31, 2016. 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, 2016, and the vehicle first used in August on a separate return filed by September 30, 2016.
IF, in this period, the vehicle is first used during ...THEN, file Form 2290 and make your payment by*... and enter this date on Form 2290, line 1**
July, 2016August 31, 2016201607
August, 2016September 30, 2016201608
September, 2016October 31, 2016201609
October, 2016November 30, 2016201610
November, 2016January 3, 2017201611
December, 2016January 31, 2017201612
January, 2017February 28, 2017201701
February, 2017March 31, 2017201702
March, 2017May 1, 2017201703
April, 2017May 31, 2017201704
May, 2017June 30, 2017201705
June, 2017July 31, 2017201706
* 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.
** This date may not apply for privately purchased used vehicles. See New tax computation for privately purchased used vehicles and required claim information for privately sold used vehicles, later.
taxmap/instr2/i2290-002.htm#en_us_publink100030239
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.