The IRS Form 2290 for Heavy Vehicle Use Taxes (HVUT) must be filed annually for each taxable vehicle that is used on public highways during the current tax period. The current tax period for heavy vehicles begins on July 1st, 2015 and ends on June 30th, 2016. A Form 2290 must also be filed once a vehicle is placed in service. The due date for each month is the last day of the following month.
For example: if a vehicle is placed in service on November 3rd, the Form 2290 will be due on December 31st. If any Form 2290 due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
|Vehicle first used month||Due date|