What is First Used Month (FUM) in IRS Form 2290?
366 views | Last modified 8/26/2020 3:33:55 AM EST | Added by ExpressEfile Team

Applicable To
Form 941 Form 1099 / W-2 Form 2290

The first used month (FUM) of a vehicle is required when you file Form 2290. The FUM of your heavy vehicle is the first month you operated your vehicle on the public highways. 

The due date to file Form 2290 depends on the FUM of the heavy vehicle. Here are the scenarios given by the IRS for you to choose the FUM and its filing deadline:

Scenario 1: John uses a taxable vehicle on a public highway by driving it home from the dealership on July 2, 2020, after purchasing it. John must file Form 2290 by August 31, 2020, for the period beginning July 1, 2020, through June 30, 2021. 

Scenario 2: John purchases a new taxable vehicle on December 2, 2020. The vehicle is required to be registered in his name. The vehicle is first used on the public highway by driving it home from the dealership after purchasing it in December. John must file another Form 2290 reporting the new vehicle by February 1, 2021, for the period beginning December 1, 2020, through June 30, 2021. Because January 31, 2021, falls on a Sunday, John doesn’t have to file until the next business day, February 1, 2021. 

Scenario 3: All of Trucker A’s vehicles are first used in the current period in July 2020 by driving them from the dealership on the public highway to his warehouse after purchasing them. Trucker A must file one Form 2290 on or before August 31, 2020. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicles first used in July by August 31, 2020, and the vehicles first used in August on a separate return filed by September 30, 2020.

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