Form 2290 2021 PDF – Overview
Form 2290 is used as Heavy Highway Vehicle Tax return form and this form has to be filed by everyone who registers a heavy highway motor vehicle in their name with a gross weight of 55,000 pounds or more.
Typically, owners of vans, pickup trucks, panel trucks, etc., are not required to file or pay tax on these smaller trucks.
Form 2290 Due Date: If you have vehicles with a combined gross weight of 55,000 pounds or more, the IRS requires you to file Heavy Vehicle Use Tax Form 2290 each year by August 31.
When Form 2290 Taxes are Due?
- 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 August 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.
- These due date rules apply whether you are paying the tax or reporting the suspension of tax. It is important to file and pay all your Form 2290 taxes on time to avoid paying interest and penalties.
| 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 | August 31 | YYYY07 |
| August | September 30 | YYYY08 |
| September | October 31 | YYYY09 |
| October | November 30 | YYYY10 |
| November | December 31 | YYYY11 |
| December | January 31 | YYYY12 |
| January | Last day of February | YYYY01 |
| February | March 31 | YYYY02 |
| March | April 30 | YYYY03 |
| April | May 31 | YYYY04 |
| May | June 30 | YYYY05 |
| June | July 31 | YYYY06 |
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. See Tax Computation for Privately Purchased Used Vehicles, below.
If a vehicle is first used on a public highway after July of the current year, see the table above to determine the due date of the return and payment of tax. If the vehicle is still being used in July of the following year, the Form 2290 filing deadline would be August 31.
Tax Computation for Privately Purchased Used Vehicles
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, 2020, but before June 1, 2021, 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.
Note. The due date of Form 2290 does not change. The buyer should enter the month after the sale on Form 2290, line 1 (Example: November 2020 is entered as “202011”).
Download Form 2290 2021 PDF from www.irs.gov using the direct download link given below.