The Federal Heavy Vehicle Use Tax is now due for heavy highway vehicles first used in November 2018 since July 2018 – 2019 tax period. Estimate and report the 2290 taxes, pro rate it accordingly.

Form 2290 Reporting For 2018 – 2019 Tax Year

IRS Tax Form 2290 must be filed for each month when a taxable vehicle is first used on public highways. The current period begins on July 1, 2018 and ends on June 30, 2019 of the following year. The Heavy Vehicle Use Tax (HVUT) Form 2290 must be filed by the last day of the month following the month of first use. The filing rules apply whether you are paying the tax or reporting suspension of the tax.

For vehicles first used on a public highway during July, file Form 2290 and pay the appropriate tax between July 1 and Aug. 31. Why wait till the due date file it now and receive back your IRS stamped Schedule-1 proof immediately. If you place an additional taxable truck on the road during any month other than July that was registered in your name, you are liable for the Heavy Highway Vehicle Use Tax (Form 2290) on it, prorated for the months during which it was in service. You must file Form 2290 for these trucks by the last day of the month following the month the vehicle was first used on public highways.

For vehicles first used on a public highway during the month of July, file Form 2290 and pay the appropriate tax between July 1 and Aug. 31.

November 30th Deadline 

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, 2018, and ends June 30, 2019. Form 2290 must be filed by the last day of the month following the month of first use, if it is October being your first used month then you need to file this 2290 by November 30.

Say John purchases a new taxable vehicle on October 3, 2018. 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 October. John must file Form 2290 reporting the new vehicle by November 30, 2018, for the period beginning October 1, 2018, through June 30, 2019.