Hello, truckers! We all know that the IRS charges truck taxes from the truckers for operating their taxable heavy vehicles or trucks on public highways. Every trucker and trucking company with taxable vehicles should file Form 2290 and report their truck taxes to the IRS each year during the tax period, usually starting on the first of July. If you decide to purchase a new heavy vehicle or first used an existing vehicle in your fleet during any month other than July, the IRS charges Form 2290 HVUT returns on a pro-rated basis. The general tax period starts on the first of July every year and ends on the last of June the following year. So, the trucks with the first used month other than July should estimate their 2290 truck taxes pro-rated from the first used month to June.