2290 Due Dates by Month
Form 2290 Due Date 2026: Vehicle First Used in December
Heavy Vehicle Use Tax year 2026 to 2027
Quick answer: a vehicle first used on public highways in December must file Form 2290 by Monday, February 1, 2027, and owes 7 of 12 months of the annual Heavy Vehicle Use Tax.
Filing deadline (December 2026 first use)
Monday, February 1, 2027
187 days remaining.
e-File Form 2290 Now →Your prorated tax
- Months of tax owed7 of 12
- Category A (55,000 lbs)≈ $58.33
- Category V (over 75,000 lbs)≈ $320.83
- Logging vehicles75% of the above
Other weights fall between A and V ($22 per extra 1,000 lbs, prorated). Exact figures come from the IRS partial-period tables when you file.
December first use: what to know
Year-end equipment purchases are common for tax-planning reasons, and each one that touches a public road in December owes a 2290 by January 31 — the same day IFTA Q4 is due. Stack both filings in mid-January and clear the desk in one sitting.
The rule behind the date: Form 2290 is always due the last day of the month following the month of first highway use, rolling to the next business day on weekends and holidays. “First use” means the public highway — not the purchase date, not the registration date.
Dates shown are computed for the current tax period and adjust for weekends; IRS holiday shifts may apply. General information, not tax advice.