Form 2290 Due Date for the 2017-2018 Tax Year

The IRS Form 2290 for Heavy Vehicle Use Taxes (HVUT) must be filed annually by August 31st 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, 2017 and ends on June 30, 2018. 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 in November, 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.

Due Dates for the 2017-2018 Tax Year

IF, in this period, the vehicle is first used duringThen, file IRS Form 2290 and make your payment by*
July, 2017August 31, 2017
August, 2017September 30, 2017
September, 2017October 31, 2017
October, 2017November 30, 2017
November, 2017January 3, 2018
December, 2017January 31, 2018
January, 2018February 28, 2018
February, 2018March 31, 2018
March, 2018May 1, 2018
April, 2018May 31, 2018
May, 2018June 30, 2018
June, 2018July 31, 2018

The Form 2290 due dates for the 2017-2018 tax year have been stated in the table above.

Due Dates for the 2016-2017 Tax Year

IF, in this period, the vehicle is first used duringThen, file IRS Form 2290 and make your payment by*
July, 2016August 31, 2016
August, 2016September 30, 2016
September, 2016October 31, 2016
October, 2016November 30, 2016
November, 2016January 3, 2017
December, 2016January 31, 2017
January, 2017February 28, 2017
February, 2017March 31, 2017
March, 2017May 1, 2017
April, 2017May 31, 2017
May, 2017June 30, 2017
June, 2017July 31, 2017

The Form 2290 due dates for the 2016-2017 tax year have been stated in the table above.

HVUT Penalties

The IRS may impose Penalties for a number of different reasons in regard to filing Heavy Vehicle Use Tax Form 2290. Penalties may be assessed for failing to file your return or pay taxes owed by the 2290 deadline. HVUT Penalties may also be assessed for filing false or fraudulent returns. These penalties are in addition to interest charged on late payments.

HVUT Penalties for late filing or late payment will not be imposed if reasonable cause can be provided for not filing or paying on time. If you file after the Heavy Vehicle Use Tax due date, an explanation must be attached to the return to show reasonable cause.

* File by this date regardless of when state registration for the vehicle is due. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.