Form 2290 (MFT 60)Tax Rates - Return and Extension Due Dates

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The following table contains Form 2290 , Heavy Highway Vehicle Use Tax Return, Tax Rates for Non-logging Vehicles. This tax rate table reflects the tax rate by category “A-V” by month. For continuous use vehicles or new vehicles first used on public highways in July, the Form 2290 tax period starts July 1 and ends June 30 of the following year. If a vehicle is put into use during the tax year, the return is due by the last day of the month following the month of first use. The numbers below the months in the chart identify the tax period month. See IRM 3.14.2.6.9, CP 161 (CP 861) Balance Due Notice - Non-Math Error, for more information on processing CP 161 notice for Form 2290.

Verify the tax period of the return using BRTVU page R2 to match to the tax rates in the exhibit below. If the TC 150 (tax amount) and the figure below do not match, a reprocess may be required. If MeF return follow IRM 3.14.2.6.18.1, Reprocessing/Adjusting E-filed Returns, and if a paper return request the document from files and follow IRM 3.14.2.6.18, Reprocessing Returns.

Form 2290, Heavy Highway Vehicle Use Tax Return, is the only excise tax form allowing a request for an extension of time to file. Except for taxpayers abroad, the extension may be no more than 6 months.