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 1, 2016 and ends on June 30, 2017. 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.
|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|
*File by this date regardless of when state registration for the vehicle is due