Annual Filing Deadline: August 31
The primary deadline for filing IRS Form 2290 is August 31st of each year. This deadline applies to the tax period that begins on July 1 and ends on June 30 of the following year. If August 31 falls on a weekend or federal holiday, the deadline extends to the next business day.
For the 2025-2026 tax period, the filing deadline is August 31, 2025. All vehicle owners who had taxable vehicles registered during July must file by this date. This is the most important date on the trucking calendar, and missing it can result in significant financial penalties.
Prorated Filing Deadlines for New Vehicles
If you acquire a new vehicle or first use an existing vehicle on public highways after July, you have until the last day of the month following the month of first use to file. Here is the complete schedule:
- First used in July: Due August 31 - First used in August: Due September 30 - First used in September: Due October 31 - First used in October: Due November 30 - First used in November: Due December 31 - First used in December: Due January 31 - First used in January: Due February 28/29 - First used in February: Due March 31 - First used in March: Due April 30 - First used in April: Due May 31 - First used in May: Due June 30 - First used in June: Due July 31
The tax for these vehicles is prorated based on the number of months remaining in the tax period.
Penalties for Late Filing
Filing your Form 2290 after the deadline can be expensive. The IRS imposes the following penalties:
Failure-to-File Penalty: 4.5% of the total tax due for each month or partial month the return is late, up to a maximum of 5 months (22.5% total).
Failure-to-Pay Penalty: 0.5% of the unpaid tax for each month or partial month the tax remains unpaid, up to 25%.
Interest Charges: Interest accrues on unpaid tax from the due date until the date of payment. The interest rate is determined quarterly by the IRS.
For a truck owing $550 in HVUT, a three-month delay could cost an additional $82.50 in penalties alone, plus interest. The message is clear: file on time to protect your bottom line.
Tips to Never Miss Your Deadline
Here are practical strategies to ensure you always file on time:
1. Set calendar reminders for at least two weeks before your filing deadline 2. E-file early to avoid last-minute technical issues or website congestion 3. Keep your EIN and VINs readily accessible so you can file quickly 4. Use an authorized e-file provider like 2290Forms.com for instant processing 5. File as soon as you acquire a new vehicle rather than waiting until the deadline 6. Bookmark your filing service so you can access it quickly each year
Remember, e-filing through 2290Forms.com takes less than 10 minutes, so there is no reason to procrastinate.