The IRS Form 2290 for Heavy Vehicle Use Taxes (HVUT) must be filed annually for each taxable vehicle that is used on public highways during the current tax period. The normal tax period for heavy vehicles begins on July 1st and ends on June 30th of the following year. A Form 2290 must also be filed once a vehicle is placed in service. The due date for each month is the last day of the following month. For example: if a vehicle is placed in service on October 3rd, the Form 2290 will be due on November 30th.
This Year has been different because the legislation that controls Heavy Vehicle Use Taxes nearly expired. This caused the due dates of several months to be pushed back to November of 2011. That is why the due dates for this year slightly deviate from the traditional dates outlined in the previous paragraph.
IRS Form 2290 Due Dates for the Tax Year 2011-2012:
| Vehicle first used month | Due date |
| July-2011 | 30-November-2011 |
| August-2011 | 30-November-2011 |
| September-2011 | 30-November-2011 |
| October-2011 | 30-November-2011 |
| November-2011 | 03-January-2012 |
| December-2011 | 31-January-2012 |
| January-2012 | 29-February-2012 |
| February-2012 | 02-March-2012 |
| March-2012 | 30-April-2012 |
| April-2012 | 31-May-2012 |
| May-2012 | 02-June-2012 |
| June-2012 | 03-July-2012 |
