Heavy Vehicles first used in August 2019 falls due this September 30
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. If you place an additional taxable truck registered in your name on the road during any month other than July, you are liable for the Heavy Highway Vehicle Use Tax (Form 2290), 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.
Partial Period Tax also referred as Pro Rated 2290 Tax
When you use it on road for the first time in August then the tax is pro rated on the vehicle and paid by September 30. Say Mr. John a trucker uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2019, after purchasing it. John must file Form 2290 by September 3, 2019, for the period beginning July 1, 2019, through June 30, 2020. Although the due date to file Form 2290 is normally August 31, in 2019 that date is a Saturday, and Monday is a federal holiday, so the 2019 due date is pushed to Tuesday, September 3.Vehicle Purchased from a Private Seller
For vehicles purchased from a seller who has paid the tax for the current period: If a vehicle is purchased on or after July 1, 2019, but before June 1, 2020, and the buyer's first use (such as driving it from the purchase location to the buyer's home or business location) is in the month of sale, the buyer's total tax for the tax period does not include the tax for the month of sale.
For used vehicles purchased from a private seller during the period, see Used vehicles next. For all other vehicles, if the vehicle is first used after July, the tax is based on the number of months remaining in the period.
If you acquire and register or are required to register a used taxable vehicle in your name during the tax period, you must keep as part of your records proof showing whether there was a use of the vehicle or a suspension of the tax during the period before the vehicle was registered in your name. The evidence may be a written statement signed and dated by the person (or dealer) from whom you purchased the vehicle.
On July 2, 2019, Linda paid the full tax period tax of $550 for the use of her 80,000-pound taxable gross weight vehicle. John purchased the used truck from Linda on September 9, 2019, and drove it on the public highway from Linda’s home to his own home the next day. Linda, the seller, can claim a credit or refund of the tax she paid for the 9 months after the sale. Because of that, and that John’s first taxable use was to drive the truck to his home in the month of sale (September), his prorated tax is figured from the first day of the next month (October), through the end of the taxable period, June 30, 2020. The due date of John’s Form 2290 doesn’t change, so he must file by October 31, 2019.
Electronic Filing for 2290 Truck Tax
Electronic filing is required for each return reporting and paying tax on 25 or more vehicles that you file during the tax period. Tax-suspended vehicles (designated by category W) aren’t included in the electronic filing requirement for 25 or more vehicles since you aren’t paying tax on them. However, you are encouraged to file electronically regardless of the number of vehicles being reported. File Form 2290 electronically through Tax2290.com a provider participating in the Internal Revenue Service (IRS) e-file program for excise taxes since 2007. Once your return is accepted by the IRS, your stamped Schedule 1 can be available within minutes.
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