When To File
Form 2290 must be filed for each month a taxable vehicle is
first used on public highways during the current period. For
the current period, which begins July 1, 2011, and ends
June 30, 2012, you must file Form 2290 and pay the tax by
the last day of the month after the month you first use the
vehicle, or by November 30, 2011, whichever date is later
(as shown in the chart below). Taxpayers should not file
Form 2290 for the current period before November 1, 2011.
The IRS will not provide a stamped Schedule 1 for the
current period until November 1.
If you first use multiple vehicles in more than one month,
then a separate Form 2290 must be filed for each month, as
shown in Example 3 below.
The filing rules apply whether you are paying the tax or
reporting suspension of the tax. The following examples
demonstrate these rules.
- Example 1.
- John uses a taxable vehicle on a public
highway July 1, 2011. John must file Form 2290 by
November 30, 2011, for the period beginning July 1, 2011,
through June 30, 2012. To figure the tax, John would use
the amounts on Form 2290, page 2, column (1).
- Example 2.
- John purchases a new taxable vehicle on
January 3, 2012. The vehicle is required to be registered in
his name. The vehicle is first used on the public highway in
January. John must file another Form 2290 reporting the
new vehicle by February 29, 2012, for the period beginning
July 1, 2011, through June 30, 2012. To figure the tax, John
would use Table I, later.
- Example 3.
- All of Trucker A’s vehicles are first used in
the current period in July, 2011. Trucker A must file one
Form 2290 in November 2011. Trucker B first uses vehicles
on the public highway in July and August. Trucker B must
file two Forms 2290 in November 2011. Trucker C first uses
vehicles on the public highway in July, August, September,
and October, and must file four Forms 2290 in November,
If any due date falls on a Saturday, Sunday, or legal
holiday, file by the next business day.
Extension of time to file:
Before the due date of the return, you may request an extension of time to file your
return by writing to the Department of the Treasury, Internal
Revenue Service, Cincinnati, OH 45999-0031. In your letter,
you must fully explain the cause of the delay. Except for
taxpayers abroad, the extension may be for no more than 6
months. An extension of time to file does not extend the time
to pay the tax. If you want an extension of time to pay, you
must request that separately.