What’s the Deal with Form 2290 Deadlines and Month of First Use?

How to figure out your Form 2290 deadline

| March 31, 2021

Your IRS Form 2290 deadline can be a bit difficult to figure out. There’s a lot of legalese surrounding when your deadline might fall.

This is a problem because late filings and late HVUT payments almost always result in penalties and interest from the IRS.

Let’s cut through the confusion and phrasing so you can figure out exactly when you need to file your Form 2290.

The Form 2290 Tax Period

Let’s start with the first factor to consider when trying to figure out your Form 2290 deadline – the HVUT tax season. Unlike the primary IRS individual and business income tax year that we are all familiar with, the Heavy Vehicle Use Tax season runs from July 1 – June 30 each year. Why? We don’t know. Who knows why the IRS is the way it is?

What we do know is that if you are using the same truck as the last HVUT tax year, your Form 2290 deadline will be one month after the end of the current tax year – August 31. Since the tax season ends on July 1, the IRS generously gives you almost two months to file your new Form 2290 before the due date.

But what if you start using a different truck during the tax year?

Form 2290 First Use Month

If you start using a different truck during the tax year, you cannot wait until the typical August 31 deadline to file. You will need to file Form 2290 by the end of the month following the month of first use. So, for instance, if you started using a vehicle in February 2021, you will need to file your Form 2290 by March 31, 2021 (today).

Then for the next tax year, if you are still using that truck, your Form 2290 deadline will be August 31 along with everyone else.

What do you need to file Form 2290?

In order to file your Form 2290 by your deadline, you will need the following information:

1. Business Details: Name, EIN, and Address
2.Vehicle Details: VIN. and gross weight of the vehicle.
3. Type of Return: If you are filing a 2290 VIN Correction or amended return, be sure to choose the type of amendment.
4. Suspended Vehicle Details: If your vehicle is tax suspended choose the mileage category and enter the VIN.
5. Paid Preparer Details: If you are Tax Professional filing for your clients, Enter your Firm name, address, EIN, name, and PTIN.