2290 Tax Period: Start, End, and Prorated Months
Most truckers think of Form 2290 as an “August 31 deadline,” but the IRS Heavy Vehicle Use Tax (HVUT) system is really built around a 2290 tax period (also called the HVUT tax year) and your vehicle’s first used month (FUM). Once you understand those two pieces, prorated months and due dates become much easier, and you can avoid overpaying or filing for the wrong period.
What is the 2290 tax period?
The 2290 tax period runs from July 1 through June 30 each year.
That means:
- The tax period starts July 1.
- The tax period ends June 30 of the following year.
For example, the HVUT tax period that includes January 2026 is July 1, 2025 through June 30, 2026.
This matters because Form 2290 is not filed for a calendar year (January to December). It is filed for the IRS HVUT tax period.
Start and end dates (quick reference)
| Item | Date range | What it means for you |
|---|---|---|
| 2290 tax period (HVUT tax year) | July 1 to June 30 | The 12-month coverage window the IRS uses for HVUT |
| Annual filing season peak | July and August shown on most schedules | Most fleets file early because registrations and renewals often require Schedule 1 |
The “first used month” rule (why your months may be prorated)
If your truck is already on the road in July, you typically file for the full 12-month tax period.
If your truck is first used on public highways later in the tax period (for example, you put a newly purchased truck into service in November), the IRS generally does not charge the full year. Instead, the HVUT is prorated based on your first used month (FUM).
In simple terms:
- First used month = the first month the vehicle is used on public highways during the tax period.
- Prorated months = the number of months remaining in the tax period, including the first used month.
This is one of the most common places people make mistakes, especially when buying a truck mid-year or returning a truck to service after downtime.
When does Form 2290 become due for a newly used truck?
For vehicles first used during the tax period (other than July), the IRS due date is typically:
The last day of the month following the month of first use.
Example:
- First used month: October
- Due date: November 30 (or the next business day if it falls on a weekend/holiday)
This “month after first use” rule often surprises owner-operators who assume they can wait until the next August.
If you want a deadline-focused explanation, see the Simple Form 2290 guide on Form 2290 due dates.
Prorated months table (based on first used month)
Below is a practical way to visualize how the IRS prorates the HVUT tax across the July to June tax period.
| First used month (FUM) | Months you pay for in that tax period |
|---|---|
| July | 12 |
| August | 11 |
| September | 10 |
| October | 9 |
| November | 8 |
| December | 7 |
| January | 6 |
| February | 5 |
| March | 4 |
| April | 3 |
| May | 2 |
| June | 1 |
If you are calculating the exact dollar amount, your vehicle’s weight category and type (regular vs logging) affect the tax, and the “months remaining” factor applies to that annual amount. For a calculation walk-through, use this guide: How to Calculate HVUT Tax for Form 2290.
Real-world examples of prorated 2290 tax periods
Example 1: You bought a truck and first used it in January
- HVUT tax period: July 1 to June 30
- First used month: January
- Prorated months: 6 months (January through June)
- Filing due date: Last day of February (the month after first use)
Example 2: You added a vehicle to your fleet in May
- First used month: May
- Prorated months: 2 months (May and June)
- Filing due date: Last day of June
This is a common scenario for fleets that add capacity late in the tax year.
Example 3: You first used the truck in July (typical annual filing)
- First used month: July
- Prorated months: 12 months
- Typical deadline: August 31 (or next business day if the IRS deadline falls on a weekend/holiday)
What “2290 tax period” to choose when filing online
Most IRS-authorized e-file platforms will ask you to select the correct tax period before you enter your vehicles.
A good habit is to confirm the tax period with this quick logic:
- If today is between July 1 and June 30, you are inside the current HVUT tax period.
- If you are filing for a truck first used this month, you are filing for the tax period that includes that month.
If you are unsure while preparing your return, the IRS publishes Form 2290 instructions here: IRS Form 2290 and instructions.
Common mistakes truckers make with prorated months
Confusing the HVUT tax period with the calendar year
A frequent error is assuming “2026” means January 2026 to December 2026. For Form 2290, the tax year is July to June.
Picking the wrong first used month
Your first used month is not “the month you registered the truck” or “the month you bought it” if it wasn’t actually used on public highways yet.
Forgetting that suspended vehicles still get reported
If you expect a vehicle to stay under the mileage limit for the tax period, it may be reported as suspended (Category W), but you still file Form 2290 to report it properly. If you later exceed the mileage limit, you generally need to file an amendment and pay the tax.
If this applies to you, see: How to File Form 2290 for Suspended Vehicles.
Overpaying by filing a full year when you only owe prorated months
This tends to happen when a truck is purchased mid-year and the filer selects July by default. If you catch it early, you can often correct the issue, but it is better to get it right the first time.
How the 2290 tax period impacts Schedule 1 and registration
Your stamped Schedule 1 (Form 2290) is the proof that your HVUT filing was accepted, and DMVs often require it for registration and IRP processing.
Because Schedule 1 is tied to your tax period and first used month, choosing the correct period and prorated months helps prevent:
- Registration delays
- Last-minute refiles
- Mismatched paperwork when adding a truck mid-year
To understand what the IRS-stamped proof looks like and when you need an updated one, read: Schedule 1 Form 2290: What You Need to Know.
Frequently Asked Questions
When does the 2290 tax period start and end? The IRS Form 2290 (HVUT) tax period starts July 1 and ends June 30 each year.
What are prorated months on Form 2290? Prorated months are the number of months you owe HVUT for when your vehicle is first used after July. The IRS charges from your first used month through June, so a January first use month equals 6 months (January to June).
If I buy a truck mid-year, do I still file Form 2290? Yes, if the vehicle meets the HVUT requirements, you typically file based on the month it is first used on public highways in that tax period, and the tax is usually prorated.
Is the Form 2290 due date always August 31? No. August 31 is the typical annual deadline for vehicles used in July. For vehicles first used later, the due date is generally the last day of the month after the first used month.
What if the IRS deadline falls on a weekend or holiday? In general, IRS deadlines shift to the next business day when the due date falls on a weekend or legal holiday.
File the correct 2290 tax period and get Schedule 1 fast
If you want to avoid tax period confusion and prorated month mistakes, e-filing helps because the process is guided and your Schedule 1 is delivered after IRS acceptance.
Simple Form 2290 is an IRS-authorized provider that helps owner-operators and fleets file online with a step-by-step process, bulk vehicle support, bilingual assistance (English/Spanish), and fast Schedule 1 delivery.
Get started here: Simple Form 2290
