Understanding the First Used Month for Form 2290 Filing
The First Used Month (FUM) of your vehicle is the first month that your vehicle is operated on public highways in the US during the tax year.
If your vehicle has a taxable gross weight of 55,000 pounds or more and exceeds the mileage limit of 5,000 mile (7,500 for agricultural vehicles), you need to file IRS Form 2290 and pay the HVUT tax a month after it’s 'First Used Month'.
For example: John uses a taxable vehicle on a public highway by driving it home from the dealership on September 1, 2024 after purchasing it. John’s ‘First Used Month’ will be September, 2024 and he must file Form 2290 by October 31, 2024 for the period beginning September 1, 2024 through June 30, 2025
When to file Form 2290 using 'First Used Month'?
The table below indicates the deadline for filing Form 2290 with respect to the FUM.
If the vehicle’s | You need to file Form 2290 |
July 2024 | August 31, 2024 |
August 2024 | September 30, 2024 |
September 2024 | October 2, 2024 |
October 2024 | November 30, 2024 |
November 2024 | December 31, 2024 |
December 2024 | January 1, 2025 |
January 2025 | February 1, 2025 |
February 2025 | March 31, 2025 |
March 2025 | April 30, 2025 |
April 2025 | May 1, 2025 |
May 2025 | June 30, 2025 |
June 2025 | July 2, 2025 |
Are you required to file form 2290 even if you don’t use your truck?
The Fiscal year to file your 2290 form begins on July 1st, and ends on June 30th of the next year. If you’re not using your truck within the period, you don’t need to pay HVUT tax. But you need to consider two things:
- Your 'First Used Month' and
- Your records
Although you’re exempted from paying HVUT tax, you still need to file a form 2290 to declare that your vehicle is a suspended vehicle (Category W on paper form). By declaring your vehicle is a suspended vehicle, you’re informing the IRS that your vehicles haven’t exceeded the mileage limit.
- For example: Josh is a seasonal truck owner/operator. He only uses his truck only between October and January, covering 5,000 miles during its operation. The rest of the year, his truck is parked on his property. Therefore, Josh should file his Form 2290 each year specifying the FUM as October, so that his taxes will be prorated.
Can the amended month and ‘First Used’ Month be the same?
The amended month i.e. the month when the mileage use limit of a suspended vehicle exceeded or the taxable gross weight of the vehicle increased can be equal to or greater than the 'First Used Month'.
Final Thoughts
Many factors come into play when you efile 2290. That’s why it always helps to keep a record of details such as FUM, mileage, and gross weight. When you file your tax electronically with eForm2290.com, we will help you figure out your tax amount using your FUM and gross weight. Not just that, we also offer interactive tools to help you find your due date so that you can file your Form 2290 without error or confusion.
