Form 2290 (Form 2290 Online for 2020) must be filed for the month the taxable vehicle is first used on public highways during the current period. The current form 2290 tax period begins July 1, 2020, and ends June 30, 2021. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below). Note. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.
If you first use multiple vehicles in more than one month, then a separate Form 2290 must be filed for each month.
The filing rules apply whether you are paying the tax or reporting suspension of the tax. The following examples demonstrate these rules.
Form 2290 Tax Filing period Example 1
John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2020, after purchasing it. John must file Form 2290 by August 31, 2020, for the period beginning July 1, 2020, through June 30, 2021.
Form 2290 Tax Filing period Example 2
John purchases a new taxable vehicle on November 3, 2020. The vehicle is required to be registered in his name. The vehicle is first used on the public highway by driving it home from the dealership after purchasing it in November. John must file another Form 2290 reporting the new vehicle by December 31, 2020, for the period beginning November 1, 2020, through June 30, 2021.
Form 2290 Tax Filing period Example 3
All of Trucker A's vehicles are first used in the current period in July 2020 by driving them from the dealership on the public highway to his warehouse after purchasing them. Trucker A must file one Form 2290 on or before August 31, 2020. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicle first used in July on the return normally due on August 31, 2020, and the vehicle first used in August on a separate return filed by September 30, 2020