Understanding Form 2290-First Use Month

When filing Form 2290 for Heavy Vehicle Use Tax, you will be asked to provide the first use date for the vehicle. This dates refers to the time when the vehicle was placed in service during the tax period.  If the vehicle has been placed in service for  previous years and will continue to be in service this year, the first use month will be July.  This is because the tax period for Heavy Vehicle Use Taxes begins in July 1st  and ends June 30th of the following year.

If a new vehicle is placed in service during the tax period, the first use month will be the month in which the vehicle was first used. The deadline to file Form 2290 is the last day of month following the first use month. If a vehicle was only used for part of the tax period, the tax will be prorated.  For example, vehicles that were placed in service during the month of February will need to file HVUT using the Form 2290 by March 31, and the tax will be based on 5 months, instead of the full year.

As a premier processing agency, Truck Services of North America can file your Form 2290 Heavy Highway Use Tax for you.  TSNA takes the paperwork out of your way. Check out all our services at TSNAmerica.com and fill out the Service Request Form, email us at support@TSNAmerica.com or call 803.386.0320.