The Heavy Vehicle Use Tax (HVUT) helps fund infrastructure maintenance across the United States.
HVUT 2290 filing is a requirement for all vehicles weighing more than 55,000 pounds that drive 5,000 or more miles a year.
This includes specialized heavy vehicles like big rigs and commercial coaches that put more stress on roadways than regular motor vehicles.
IRS form 2290 first use month
In the simplest terms, the first use month policy means that if you started using a new truck in January of 2020, your Form 2290 due date would be February 28, 2020. And if you starting using a truck in September, your Form 2290 due date would be October, 31.
Obviously, if you bought a new truck and didn’t actually start using it on public highways, you would not need to file your 2290 yet. You would wait until the end of the month after you actually began using it.
What this means is that your Form 2290 due date will probably be different than that of many other drivers.
But since the 2290 HVUT calendar year runs from July 30 through July 1, many drivers start using their trucks in July and their Form 2290 due date is August, 31.