This if off of the IRS website.
When To File
Form 2290 must be filed for each month a taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2010, and ends June 30, 2011. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below). The filing rules apply whether you are paying the tax or reporting suspension of the tax. The following examples demonstrate these rules.
Example. John uses a taxable vehicle on July 1, 2010. John must file Form 2290 by August 31, 2010, for the period beginning July 1, 2010, through June 30, 2011. To figure the tax, John would use the amounts on Form 2290, page 2, column (1).
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