IRS Form 2290 Due Dates
Owners of heavy vehicles with a taxable gross weight of 55,000 pounds or more must file their IRS
Form 2290 by August 31 of every year.
When is my form 2290 due date?
If your vehicle was first used during this month: | Then you must file a Form 2290 and make your payment by: | Enter this date on Form 2290, line 1** |
---|---|---|
July | August 31st | YYYY07 |
August | September 30th | YYYY08 |
September | October 31st | YYYY09 |
October | November 30 | YYYY10 |
November | December 31st | YYYY11 |
December | January 31st | YYYY12 |
January | Last day of February | YYYY01 |
February | March 31st | YYYY02 |
March | April 30th | YYYY03 |
April | May 31st | YYYY04 |
May | June 30th | YYYY05 |
June | July 31st | YYYY06 |
What Information Do I Need to File Form 2290?
1: EIN (Employer Identification Number):- An EIN is a unique nine-digit number given by the IRS for tax purposes.
- You can apply for EIN online or via Form SS-4.
- A VIN is a 17-character code unique to each vehicle.
- It is located on the vehicle's dashboard or driver's side door frame.
- Taxable Gross Weight is the total weight of a taxable vehicle, including the vehicle itself and any trailers or semi-trailers typically attached to it, along with the maximum load usually carried on the vehicle.
- Accurate reporting of your vehicle's taxable gross weight is crucial to avoid tax discrepancies.
How Do I Get My Schedule 1 Before the Filing Deadline?
Don't wait until the last minute to file your Form 2290! It's recommended that you file well in advance of the deadline to ensure you receive your Schedule 1 on time and that you have time to correct any errors in your filing before the deadline. When you e-file with eform2290.com, you receive your Schedule 1 as soon as the IRS processes your filing.What If I Missed the Form 2290 Deadline?
Don't panic! You still need to file your form, but you should do it as soon as possible to minimize penalties and interest charges, which the IRS may impose and that increase the longer your delay.Frequently asked questions around form 2290 due dates
The deadline to file The IRS Form 2290 is on August 31st of each year. The filing season begins on July 1st and continues through August 31st. Filing before this deadline ensures that you won't incur late filing penalties.
When you buy a heavy vehicle mid-year, you will need to file IRS Form 2290 for the vehicle by the last day of the month following the month in which you first used the vehicle on public highways. For example, if you start using the vehicle in September, you must file Form 2290 by the end of October.
Pro Tip: Our HVUT 2290 form due date calculator tool helps determine your form 2290 due date based on the 'First use' month you specify. Select your 'first use' month from the list on the left side and your IRS Form 2290 due date will be displayed on the right side.
The IRS form 2290 for Heavy Vehicle Use Taxes (HVUT) needs to be filed annually. The tax period starts on July 1st and ends on June 30th of the next year.
HVUT tax is calculated based on the number of months used, and not for the full 12 months in advance. In other words, taxes are calculated on a pro-rata basis by taking into account the month of 'first use'.
For example, Chris purchased a new taxable vehicle on November 1, 2024. The vehicle is first used on public highways by driving it home from the dealership in November. So Chris must file form 2290 reporting the new vehicle by December 31, 2024, for the period beginning November 1, 2024, through June 30, 2025
When you skip your highway use 2290 tax due date, you will be notified by the IRS. If you’ve registered an account with eForm2290, we will send you timely reminders before 31st August so that you will not miss your form 2290 filing deadline.
The 2290 form due date to report your suspended vehicle is July 1st, 2024. If July 1st falls on a Saturday, Sunday, or a legal holiday, you must e-file by the next business day.
You must file your form 2290 before the specified due date so that you can make changes or correct errors on the off chance that your form gets rejected - without attracting penalties.
If the form 2290 deadline falls on a Saturday, Sunday, or a legal holiday, the deadline will be moved to the next business day.
If you skip the HVUT filing deadline, the IRS will impose a penalty of 4.5% of the total amount you owe, which will accrue on a monthly basis for up to five months. Late filers will also attract an additional monthly penalty of 0.5% of total tax due. Additional interest charges of 0.54% per month accrue as well.
Penalty for non-payment of HVUT is way more costly. If you fail to file your tax after 5 months, the penalty amount would mount to its maximum by summing all the penalties and interest. The IRS, FHWA, and the State & local agents will launch a criminal investigation against you for tax evasion, and if found guilty, you could be prosecuted.
Although you can file your form 2290 after the due date, it is not recommended to skip the IRS form 2290 due date. When you skip the deadline, you will need to pay interest as well as late payment fees imposed by the IRS.
If your form has been rejected after the filing deadline, you need to resubmit your return within five days of being informed of rejection, so that you won't incur late filing penalties.
If you want an extension of time to pay the tax, you must request that separately stating the reason for non-payment.
If your vehicle has a gross weight of 55,000 pounds or more, you will have to pay the tax on the date specified no matter what the vehicle type is. However, for privately purchased used vehicles, the due dates may vary.
A privately purchased used vehicle is bought from another owner who has already paid the Heavy Highway Vehicle Use Tax. Therefore, if you purchased a used vehicle on or after July 1, 2024, but before June 31, 2025, and your first use (such as driving it from the purchase location to your home or business location) is in July 2024 (the month of sale), then you need to pay total tax for the period extending from August 2024 till June 2025.