Form 2290 Due Dates and Proration by First-Use Month
The Heavy Vehicle Use Tax period runs 2026-07-01 to 2027-06-30. A vehicle on the road in July owes the full annual figure for its weight category. The rule for everyone else is in the IRS instructions: Last day of the month following the month of first use; next business day if that falls on a weekend or legal holiday.
Due dates by first-use month
| First used in | Months taxed | Return due | Category V tax |
|---|---|---|---|
| July | 12 | August 31 (next business day if weekend) | $550 |
| August | 11 | September 30 (next business day if weekend) | $504.17 |
| September | 10 | October 31 (next business day if weekend) | $458.33 |
| October | 9 | November 30 (next business day if weekend) | $412.50 |
| November | 8 | December 31 (next business day if weekend) | $366.67 |
| December | 7 | January 31 (next business day if weekend) | $320.83 |
| January | 6 | February 28 (next business day if weekend) | $275 |
| February | 5 | March 31 (next business day if weekend) | $229.17 |
| March | 4 | April 30 (next business day if weekend) | $183.33 |
| April | 3 | May 31 (next business day if weekend) | $137.50 |
| May | 2 | June 30 (next business day if weekend) | $91.67 |
| June | 1 | July 31 (next business day if weekend) | $45.83 |
The IRS's own examples show the weekend shift: first use in July 2026 is due 2026-08-31, and first use in June 2027 is due 2027-08-02 rather than July 31 because that falls on a weekend.
The used-vehicle rule
Buyer of a privately purchased used vehicle prorates: months from the month after the sale through June 30, over 12. The instructions' example: a vehicle whose full-period tax is $550, bought with 9 months left, is taxed $412.50. The seller's tax for the earlier months is not refunded to the buyer; each party pays for the months it had the vehicle.
Suspended vehicles still file
A vehicle expected to run 5,000 miles or fewer on public highways (7,500 for an agricultural vehicle) is category W: it owes nothing but is still listed on Form 2290. If it later exceeds the limit, tax for the whole period becomes due. The HVUT calculator applies all of this to any weight and month.
Questions
When is Form 2290 due for a truck I've had all year?
The tax period starts July 1, so the return for a vehicle in use in July is due 2026-08-31.
I bought a truck in October. Do I owe the full year?
No. Tax is prorated by months remaining: October first use is 9 of 12 months, so a category V vehicle owes $412.50 instead of $550.
Do I have to e-file?
Only if the return reports tax on 25 or more vehicles, but e-filing returns the stamped Schedule 1 in minutes.