! date. Regardless of the vehicle’s registration renewal

Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION date, you must file Form 2290 by the last day of the

month following the month in which you first use the vehicle on a public highway during the tax period.

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:

Internal Revenue Service 7940 Kentucky Drive Florence, KY 41042-2915

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 doesn’t extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.

Instructions for Form 2290 (Rev. 7-2025) 3

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▸Contents — Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return

Instruction 2290 — Instructions for Form 2290, Heavy Highway Vehicle Use Tax Return

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