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 and the Form 2290 will need to be filed no later than August 31st.  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 May will need to file HVUT using the Form 2290 by June 30, and the tax will be based on 2 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.

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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.

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Recordkeeping Requirements For Form 2290

There are specific recordkeeping requirements regarding Form 2290.  According to the Instructions for the IRS Form 2290:

You must keep records for all taxable highway vehicles registered in your name for at least 3 years after the date the tax is due or paid, whichever is later. They must be available at all times for inspection by the IRS. Also keep copies of all returns and schedules you have filed. Keep your records even if a vehicle is registered in your name for only a portion of a period. If the tax is suspended on a highway motor vehicle for a period because its use on public highways during the period did not exceed 5,000 miles (7,500 miles for agricultural vehicles), the registrant must keep the records at least 3 years after the end of the period to which the suspension applies.

Records for each vehicle should show all of the following information.

1. A detailed description of the vehicle, including the VIN
2. The weight of loads carried by the vehicle in the same form as required by any state in which the vehicle is registered or required to be registered.
3. The date you acquired the vehicle and the name and address of the person from whom you acquired it.
4. The first month of each period in which a taxable use occurred and any prior month in which the vehicle was used in the period while registered in your name, with proof that the prior use was not a taxable use.
5. The date the vehicle was sold or transferred and the name and address of the purchaser or transferee. If it was not sold, the records must show how and when you disposed of it.
6. If the tax is suspended for a vehicle, keep a record of actual highway mileage. For an agricultural vehicle, keep accurate records of the number of miles it is driven on a farm.

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.

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