IRS Form 2290 First Used Month of the Vehicle

What is Form 2290 First Use Month?

The month in which the heavy vehicle was purchased and started to use on public highways in the US during the tax year is called “First Use Month of the vehicle”. According to the IRS, the heavy vehicle which is newly purchased with a taxable gross weight of 55,000 pounds or more is required to pay Heavy Vehicle Use Tax. HVUT is the tax imposed on heavy vehicles for using public highways in the course of business or trade. It depends on the taxable gross weight, mileage limit, and FUM of the vehicle.
For instance, Jackson purchased a heavy vehicle in the month of September, 2025 and started using it on public highways. The FUM of the heavy vehicle is “September”.

When to file Form 2290 for new vehicles?

The truckers must file Form 2290 for newly purchased vehicles by the last date of the following month of FUM of the vehicle. For instance, Jackson purchased the heavy vehicle in the month of October. Then he must file Form 2290 by November 30, 2025 for the tax period November 2025 to June 30th, 2025. For more details, look at the below table for filing Form 2290 with respect to FUM:

Importance of Form 2290 First Use Month

As per IRS guidelines, a tax year begins in the month of July of the current year and ends in the month of June 30th of the following year. Every trucker needs to pay road tax annually by filing Form 2290 at the end of August i.e., 31st August. You are not required to pay road tax when the heavy vehicle was not used on public highways during the tax period. When you are filing 2290 return Form, you need to consider:

For example, Jackson is a seasonal truck operator. This means he uses the heavy vehicle only in a particular period in a tax year. He mostly uses his truck only between September and December covering 5,000 miles. Therefore, Jackson should File Form 2290 each year specifying FUM as September.

Difference between IRS Form 2290 amendment month and First Use Month

The difference between IRS Form 2290 amendment month and First Use Month are discussed in the below table:

HVT Form 2290 filing requirements

Most of the truckers get confused and file IRS Form 2290 errors and face the risk of heavy penalties. To avoid penalty issues, every truck holder needs to keep a track of records which are required to file the Form. Given below are the key requirements to file 2290 tax returns:

First Use Month

The trucker who is paying road tax to the IRS must keep a record of when the vehicle was firstly used on public highways. As we know earlier, FUM of heavy vehicles plays a major role in calculating and paying Heavy Vehicle Use Taxes. The IRS suggests every truck owner to keep a track of FUM of the vehicle.

Mileage limit

Secondly, the mileage limit of the vehicle is necessary to file HVUT returns to the IRS. You’re required to pay the taxes on heavy vehicles when the vehicle travels more than 5,000 miles in a calendar year.

Taxable Gross weight

The truck tax depends on the taxable gross weight of the vehicle. So, as a truck owner keep a track of records on the gross weight of the heavy vehicle. Immediately report the change in the vehicle category and pay additional taxes using another Form 2290.