What is Meant by the First Used Month in Form 2290?

According to IRS guidelines, truckers who want to start any trucking business or contract with any trucking agency or operate heavy vehicles on public highways in the United States must pay Heavy Vehicle Use Tax (HVUT) to the Internal Revenue Service. According to the IRS, HVUT taxes are calculated based on the vehicle’s first used month (FUM).

Table of contents

First used Month on Form 2290

How to Calculate First Used Month?

According to the IRS, the month a vehicle is first used on public roads is considered the first use month (FUM). Truckers must file form 2290 on the last day of the month following the month in which it was first used.

For example, if you purchased a heavy vehicle in April and used it on public roads that same month, April is your vehicle’s first month, so you must file IRS Form 2290 by the last day of May.

Here, we have provided some examples of the first use month for trucker awareness.

If, during this period, the vehicle is used for the first timeThen, file IRS Form 2290 and make your payment by*
July 2022August 31, 2022
August 2022September 30, 2022
September 2022October 31, 2022
October 2022November 30, 2022
November 2022January 3, 2023
December 2022January 31, 2023
January 2023February 28, 2023
February 2023March 31, 2023
March 2023May 01, 2023
April 2023May 31, 2023
May 2023June 30, 2023
June 2023July 31, 2023

Note: The first month of use of the vehicle is different for all truckers.

Annual filers must file IRS Form 2290 during the filing season from July 1 to August 31 of each year. As we know, the tax year is from July 01 to June 30 of the following year.

Annual & Partial Taxes are calculated based on the first month of usage using the 2290 Tax Calculator. For more information on 2290 questions, due date, and first use month (FUM) visit Truck2290.com or call +1-805-225-7559 Our customer support team is available 24/7.

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