The heavy vehicle use tax returns filed using IRS Tax Form 2290 is now due for the vehicles first used on highways in September since the new tax year 2017-18 from July. Usually the 2290s will be filed by the last day of the month following the month the vehicle was first used on public highways.
October 31 is the Due Date for heavy vehicles used in September
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.
Some of the examples to understand the due date and tax liabilities on pro rated basis.
Example. John uses a taxable vehicle on a public highway by driving it home from the dealership on July 1, 2017, after purchasing it. John must file Form 2290 by August 31, 2017, for the period beginning July 1, 2017, through June 30, 2018.
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, 2017, but before June 1, 2018, 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 2017 is entered as “201711”).
Buyer’s Tax Computation for a Used Vehicle Privately Purchased on or After July 1, 2017, but Before June 1, 2018, From a Seller Who Has Paid the Tax for the Current Period, When the Buyer’s First Use Is in the Month of Sale
For more information, including examples, see the instructions to Form 2290.