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Instructions for Form 2290

When To File(p3)

Form 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.

Example 1.(p3)

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).

Example 2.(p3)

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.

Example 3.(p3)

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, 2011November 30, 2011201107
August, 2011November 30, 2011201108
September, 2011November 30, 2011201109
October, 2011November 30, 2011201110
November, 2011December 31, 2011201111
December, 2011January 31, 2012201112
January, 2012February 29, 2012201201
February, 2012March 31, 2012201202
March, 2012April 30, 2012201203
April, 2012May 31, 2012201204
May, 2012June 30, 2012201205
June, 2012July 31, 2012201206
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.

Extension of time to file.(p3)
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.