Bought a Truck After July? How Prorated 2290 Tax Works

The annual HVUT figures everyone quotes — $100 to $550 — assume a vehicle in service for the full July-to-June period. Put a truck on the road in any later month and both your deadline and your tax change.

The proration formula

Partial-period tax is the annual amount multiplied by the months remaining in the period (counting the first-used month), divided by 12. A Category V truck first used in September owes 10/12ths of $550; first used in March, 4/12ths. The IRS publishes these as partial-period tables, and e-file software computes them from your first-used month automatically.

The deadline travels with the truck

Each newly started vehicle has its own due date: the last day of the month following first use. A truck first used in September is due by October 31; first used in December, by January 31. When that date lands on a weekend or legal holiday, the deadline moves to the next business day. The August 31 date everyone quotes applies only to July-used vehicles — check your own month rather than assuming.

Don't double-pay on a replacement

If the new truck replaces one you sold or lost mid-period, remember the other half of the transaction: the old vehicle's unused months may be claimable as a credit on Form 8849 Schedule 6 or against your next 2290. The proration rules work in both directions.