When is Form 2290 due for a newly purchased truck?
Form 2290 is due the last day of the month following the month of first use. A truck purchased and first used in November is due December 31. The IRS prorates the HVUT automatically based on the months remaining in the federal tax year (July 1 through June 30).
IRS Form 2290 instructions set the due date as the last day of the month following the month of first highway use. "First use" means the first time the vehicle operates on a public highway during the tax year, regardless of whether the truck was purchased earlier or hauled cargo earlier.
For trucks first used in July (the start of a new HVUT tax year), the due date is August 31 — that is the most common annual deadline. For mid-year first-use trucks, the calendar walks forward: November-first-use → December 31, March-first-use → April 30, and so on through the year.
The HVUT itself is prorated by the IRS based on the number of months remaining in the federal tax year. A truck first used in November and weighing 80,000 lbs owes 8/12 of $550 = $366.67, not the full $550. The IRS performs the proration automatically once first-use month is on the return.
Filing late incurs a penalty of 4.5% of the unpaid tax for each month or part of a month the return is late, up to 25%. Late payment of the HVUT itself also accrues interest at the federal short-term rate plus 3 percentage points. New-truck filings should land within the month-following window to avoid both.