Deadline Alert! Form 2290 HVUT is mandatory for all the taxable heavy vehicles to operate on the public highways of the United States successfully. Every trucker and trucking company with taxable vehicles should file form 2290 and report their truck taxes to the IRS each year during the tax period, usually starting on the first of July.
Apart from July, the regular tax month, IRS charges pro-rated truck taxes for the trucks which are recently purchased or first used in the middle of the tax period or any other month other than July. The general tax period starts on the first of July every year and ends on the last of June the following year. So, the trucks with the first used month other than July should estimate their 2290 truck taxes pro-rated from the first used month to June.