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IRS.gov Website
Instructions for Form 2290
taxmap/instr2/i2290-002.htm#en_us_publink100030235

taxmap/instr2/i2290-002.htm#TXMP2534aa2d
When To File(p3)

For Use in Tax Year 2016
rule
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, 2017, and ends June 30, 2018. 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, as shown in Example 3 below.
The filing rules apply whether you are paying the tax or reporting suspension of the tax. The following examples demonstrate these rules.

taxmap/instr2/i2290-002.htm#TXMP7ca27057
Example 1. (p3)

John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2017, after purchasing it. John must file Form 2290 by August 31, 2017, for the period beginning July 1, 2017, through June 30, 2018. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).

taxmap/instr2/i2290-002.htm#TXMP578f2396
Example 2.(p3)

John purchases a new taxable vehicle on November 3, 2017. 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 January 2, 2018, for the period beginning November 1, 2017, through June 30, 2018. Because December 31, 2017, falls on a Sunday, John doesn’t have to file until the next business day, January 2, 2018 (January 1 is the New Year’s Day holiday). To figure the tax, John would use Table I, later.

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Example 3.(p3)

All of Trucker A’s vehicles are first used in the current period in July 2017 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, 2017. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicles first used in July on the return normally due on August 31, 2017, and the vehicles first used in August on a separate return filed by October 2, 2017. Because September 30, 2017, falls on a Saturday, Trucker B doesn’t have to file until the next business day, October 2, 2017.
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, 2017August 31, 2017201707
August, 2017October 2, 2017201708
September, 2017October 31, 2017201709
October, 2017November 30, 2017201710
November, 2017January 2, 2018201711
December, 2017January 31, 2018201712
January, 2018February 28, 2018201801
February, 2018April 2, 2018201802
March, 2018April 30, 2018201803
April, 2018May 31, 2018201804
May, 2018July 2, 2018201805
June, 2018July 31, 2018201806
* File by this date regardless of when 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.
taxmap/instr2/i2290-002.htm#en_us_publink100030239
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Extension of time to file.(p3)
For Use in Tax Year 2016
rule
Before the due date of the return, you may request an extension of time to file your return by writing to:

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0031


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.