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).
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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 time | Then, file IRS Form 2290 and make your payment by* |
|---|---|
| July 2022 | August 31, 2022 |
| August 2022 | September 30, 2022 |
| September 2022 | October 31, 2022 |
| October 2022 | November 30, 2022 |
| November 2022 | January 3, 2023 |
| December 2022 | January 31, 2023 |
| January 2023 | February 28, 2023 |
| February 2023 | March 31, 2023 |
| March 2023 | May 01, 2023 |
| April 2023 | May 31, 2023 |
| May 2023 | June 30, 2023 |
| June 2023 | July 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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