Authorized IRS e-File Provider
2290ASAP
Log in or create an account to begin filing.

When to file your IRS Form 2290

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, 2021, and ends June 30, 2022. 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 one 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- John uses a taxable vehicle on a public highway by driving it home from the dealership on July 2, 2021, after purchasing it. John must file Form 2290 by August 31, 2021, for the period beginning July 1, 2021, through June 30, 2022. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).
  • Example 2-John purchases a new taxable vehicle on September 2, 2021. 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 September. John must file another Form 2290 reporting the new vehicle by November 1, 2021, for the period beginning September 1, 2021, through June 30, 2022. Because October 31, 2021, falls on a Sunday, John does not have to file until the next business day, November 1, 2021. To figure the tax, John would use Table I.
  • Example 3-All vehicles that are first used in the current period in July 2021 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, 2021. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicles first used in July by August 31, 2021, and the vehicles first used in August on a separate return filed by September 30, 2021.
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 2022 August 31, 2022 202207
August 2022 September 30, 2022 202208
September 2022 October 31, 2022 202209
October 2022 November 30, 2022 202210
November 2022 January 3, 2023 202211
December 2022 January 31, 2023 202212
January 2023 February 28, 2023 202301
February 2023 March 31, 2023 202302
March 2023 May 1, 2023 202303
April 2023 May 31, 2023 202304
May 2023 June 30, 2023 202305
June 2023 July 31, 2023 202306

*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.

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 does not extend the time to pay the tax. If you want an extension of time to pay, you must request that separately.