Form 2290 Due Dates, Extensions, and Penalties
Stay ahead of every Form 2290 deadline with an easy-to-follow calendar and penalty breakdown for the 2025 HVUT year.
Annual HVUT Season Timeline
The HVUT season aligns with the federal fiscal year: July 1 through June 30.
Returns for vehicles first used in a month are due by the last day of the month following first use.
Grace Periods and Extensions
There is no automatic extension for Form 2290. However, disaster relief declarations can extend deadlines.
If you cannot pay in full, file anyway to avoid the late filing penalty and request an installment agreement.
Penalty Rates
Late filing penalty: 4.5% of the total tax due for each month or part of a month, up to five months.
Late payment penalty: 0.5% per month plus 0.54% interest, compounded daily until paid.
Best Practices
Create calendar reminders for each unit entering service, especially for purchased or transferred vehicles.
Keep proof of timely filing and payment for at least three years in case of IRS reviews or DOT audits.
Frequently Asked Questions
What if my truck stays off the road?
File Form 2290 and mark the vehicle as suspended. If it stays under 5,000 miles, you can claim a credit next year.
Can I request a penalty abatement?
Yes. If you have reasonable cause (such as illness or natural disaster), file Form 843 with evidence to request relief.