When To File — 0726 Inst 2290 (PDF)

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, 2026, and ends June 30, 2027. 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, 2026, after purchasing it. The vehicle is required to be registered in Trucker A’s name. Trucker A must file Form 2290 by August 31, 2026, for the period beginning July 1, 2026, through June 30, 2027. 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, 2026. 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, 2026, for the period beginning November 1, 2026, through June 30, 2027. 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 August 31, 2026, and the

vehicles first used in Aug September 30, 2026.	gust on a separate return	n filed by
IF, in this period, the vehicle is first used during...	THEN, file Form 2290 and make your payment by...*	and enter this date on Form 2290, line 1**
July 2026	August 31, 2026	202607
August 2026	September 30, 2026	202608
September 2026	November 2, 2026	202609
October 2026	November 30, 2026	202610
November 2026	December 31, 2026	202611
December 2026	February 1, 2027	202612
January 2027	March 1, 2027	202701
February 2027	March 31, 2027	202702
March 2027	April 30, 2027	202703
April 2027	June1, 2027	202704
May 2027	June 30, 2027	202705
June 2027	August 2, 2027	202706
* File by this date regardless of when the state registration for the vehicle is due. If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. ** This date may not apply for privately purchased used vehicles. See_Tax_ computation for privately purchased used vehicles and required claim information for sold used vehicles, later.

Caution: The filing deadline isn’t tied to the vehicle registration date. Regardless of the vehicle’s registration renewal 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.