A:
Although the HVUT, or the
Heavy Vehicle Use Tax is imposed annually, it is also mandatory
for vehicles to file the
IRS Form 2290 after the first use month. If a new vehicle is placed
in service during the tax period, the first use month will be the month in which the vehicle
was first used.
If a vehicle was only used for part of the tax period, the tax will be prorated
based on the number of months the vehicle was actually used.
For example, if a vehicle was used
on May 27th, it will be taxed as though it was used the entire month, regardless of the fact it
was only used for a couple of days, and the tax will be based on 2 months, instead of the full year.
The official due date for a new vehicle is the last day of the month following the month of first use. Therefore,
if a vehicle was first used on May 27th, the Form 2290 must be filed by June 30th.
The tax period for Heavy Vehicle Use Taxes begins on July 1 and ends on June 30 of the following year.
When filing the Form 2290 for the new tax year, the first used month will be July since that is the first
month of the tax period. July will always be the first use month for heavy vehicles that have been in service
throughout the prior year.
Form 2290 Due Date For Vehicles First Used After July
| IF, in this period, the vehicle is first used during |
Then, file IRS Form 2290 and make your payment by |
| July, 2016 |
August 31, 2016 |
| August, 2016 |
September 30, 2016 |
| September, 2016 |
October 31, 2016 |
| October, 2016 |
November 30, 2016 |
| November, 2016 |
January 3, 2017 |
| December, 2016 |
January 31, 2017 |
| January, 2017 |
February 28, 2017 |
| February, 2017 |
March 31, 2017 |
| March, 2017 |
May 1, 2017 |
| April, 2017 |
May 31, 2017 |
| May, 2017 |
June 30, 2017 |
| June, 2017 |
July 31, 2017 |
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