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.
|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.
Before the due date of the return, you may request an extension of time to file your return by writing to:
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.