e-file Form 2290 before the deadline with AI assistance and receive instant Schedule 1.
E-File NowForm 2290 is due by the last day of the month following the vehicle’s first use month (FUM). Since most truckers begin using their vehicles at the start of the tax year in July, August 31 is the most common 2290 filing deadline.
Check the table below to find out when Form 2290 is due.
If you are unable to file IRS Form 2290 or pay your HVUT by the due date, you will be subject to penalties.
Penalty Type | Description | Rate/Amount | Maximum Limit | Additional Notes |
---|---|---|---|---|
Failure-to-File Penalty | Penalty for not filing Form 2290 by the due date | 4.5% of unpaid tax per month (or part month) | 25% of unpaid tax (after 5 months) | Accrues from the day after the filing deadline |
Failure-to-Pay Penalty | Penalty for not paying the Heavy Vehicle Use Tax (HVUT) by the due date | 0.5% of unpaid tax per month | 25% of unpaid tax | Accrues monthly until tax is paid in full |
Interest Charges | Interest on unpaid tax amount | Approx. 0.54% per month (variable) | N/A | Interest compounds daily; combined with penalties can total ~5% per month |