When To File

Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2025, and ends June 30, 2026. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart, later). 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 1 month, then a separate Form 2290 must be filed for each month, as shown in Example 3, later.

The filing rules apply whether you are paying the tax or reporting suspension of the tax. The following examples demonstrate these rules.

Example 1. Trucker A uses a taxable vehicle on a public highway by driving it home from the dealership on July 2, 2025, after purchasing it. The vehicle is required to be registered in Trucker A’s name. Trucker A must file Form 2290 by September 2, 2025, for the period beginning July 1, 2025, through June 30, 2026. To figure the tax, Trucker A would use the amounts on Form 2290, page 2, column (1).

Example 2. Trucker A purchases a new taxable vehicle on November 3, 2025. The vehicle is required to be registered in Trucker A’s name. The vehicle is first used on

the public highway by driving it home from the dealership after purchasing it in November. Trucker A must file another Form 2290 reporting the new vehicle by December 31, 2025, for the period beginning November 1, 2025, through June 30, 2026. To figure the tax, Trucker A would use Table I.

Example 3. Trucker A first uses vehicles on the public highway in July and August. The vehicles are required to be registered in Trucker A’s name. Trucker A must report the vehicles first used in July by September 2, 2025, and the vehicles first used in August on a separate return filed by September 30, 2025. Because August 31, 2025, falls on a Sunday, Trucker A doesn't have to file until the next business day, September 2, 2025.

The filing deadline isn’t tied to the vehicle registration