Form 2290: July 1, 2026 – June 30, 2027

Form 2290 (Rev. July 2026) and its instructions (Rev. July 2026) are for the tax period beginning July 1, 2026, and ending June 30, 2027. The IRS cover sheet on the form says not to use this revision for a return for a tax period that began on or before June 30, 2026; prior revisions are at IRS.gov/Form2290.

The July 2026 instructions have no “What's New” section. Their Reminders section highlights:

• Form 2290 tax can be paid by credit or debit card.
• Filers must enter the month of first use on Schedule 1.
• U.S. Customs and Border Protection requires proof of payment to enter a Canadian or Mexican vehicle into the United States.
• File both copies of Schedule 1; the second copy is stamped and returned as proof of payment.
• E-filing is required for each return reporting and paying tax on 25 or more vehicles; category W vehicles don't count toward the 25.

Part II of the July 2026 form refers to the prior period: lines 8a and 9 ask about vehicles listed as suspended on the Form 2290 filed for July 1, 2025, through June 30, 2026.

Schedule 6 (Form 8849) instructions (Rev. June 2026): the only “What's New” item is a new refund claim for the remittance transfer tax (CRN 475), which doesn't involve Form 2290. The Form 2290 claim rules remain under CRN 365, and the Reminders note that for vehicles disposed of on or after July 1, 2015, a sold-vehicle claim must include the purchaser's name and address.

Form 8879-EX: the form currently on IRS.gov is still the December 2010 revision.

A return is due by the last day of the month following the month of first use. If a due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. The IRS chart for this period already applies that rule:

• July 2026 first use — due August 31, 2026 (line 1: 202607)
• August 2026 — September 30, 2026
• September 2026 — November 2, 2026 (October 31 is a Saturday)
• October 2026 — November 30, 2026
• November 2026 — December 31, 2026
• December 2026 — February 1, 2027 (January 31 is a Sunday)
• January 2027 — March 1, 2027 (February 28 is a Sunday)
• February 2027 — March 31, 2027
• March 2027 — April 30, 2027
• April 2027 — June 1, 2027
• May 2027 — June 30, 2027
• June 2027 — August 2, 2027 (July 31 is a Saturday)

• July 1, 2026 through May 31, 2027: the window for the used-vehicle rule — a vehicle bought from a seller who paid the period's tax, on or after July 1, 2026, but before June 1, 2027, with first use in the month of sale, is taxed from the month after the sale.
• Before June 1, 2027: a vehicle must be sold, destroyed, or stolen before June 1 (and not used during the rest of the period) to qualify for a credit or pro rata refund.
• After June 30, 2027: the earliest a low-mileage credit (on the first Form 2290 for the next period) or Schedule 6 refund can be claimed for the 2026–27 period.
• July, August, and September 2026: a state receiving a registration application in these months may accept the prior period's stamped Schedule 1 as proof of payment — the 2026–27 return must still be filed on time.
• EFTPS: submit the payment by 8:00 p.m. Eastern time the day before the due date.

These are points in the IRS documents that are easy to get wrong in practice.

• The deadline follows the month of first use, not the registration renewal date.
• Vehicles first used in different months go on separate returns.
• Suspended (category W) vehicles have the same due date rules as taxable ones, and don't count toward the 25-vehicle e-file requirement.
• Check Amended Return only for a taxable gross weight increase or a suspended vehicle exceeding the mileage limit. A VIN correction uses its own box, on the Form 2290 for the period being corrected, with an explanation attached.
• The mileage use limit counts all highway miles in the period, across every owner. Farm miles don't count toward an agricultural vehicle's 7,500-mile limit.
• Taxable gross weight can't be less than the highest weight declared for registration in any state that requires a specific declared weight. Short-term special permit weights don't count.
• Use the vehicle's VIN, not the trailer's.
• For a privately purchased used vehicle, line 1 shows the month after the sale, but the due date doesn't move.
• Logging vehicles use column (1)(b) and Table II — and only if they meet both the exclusive-use and registration tests.
• A line 5 credit can't exceed line 4; the excess goes on Form 8849, Schedule 6. Don't claim the same amount as both a Form 2290 credit and a Schedule 6 refund.
• No credit or refund is allowed for an occasional light or decreased load, or for a discontinued or changed use.
• Form 8879-EX must be signed before the return is transmitted, and the PIN can't be all zeros.
• The e-file provider charges its own fee, not the tax. Allow four weeks for a new EIN to be established before e-filing.