ira 2290 form for July 2012 to June 2013.

IRS finally releases 2290 form for July 2012 to June 2013. 

What's New
Due date.  The due date of Form 2290 was temporarily changed for July, August, and September of the prior tax period. For all of the current tax period, the due date is restored to its customary date (the last day of the month following the month of first use).

Who Must File

You must file Form 2290 and Schedule 1 for the tax period beginning on July 1, 2012, and ending on June 30, 2013, if a taxable highway motor vehicle (defined below) is registered, or required to be registered, in your name under state, District of Columbia, Canadian, or Mexican law at the time of its first use during the period and the vehicle has a taxable gross weight of 55,000 pounds or more. See the examples under When To File, later.You may be an individual, limited liability company (LLC), corporation, partnership, or any other type of organization (including nonprofit, charitable, educational, etc.). Disregarded entities and qualified subchapter S subsid­iaries.  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for most excise tax and reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes, register for excise tax activities, and claim any refunds, credits, and payments under theentity's employer identification number (EIN). These actions cannot take place under the owner's taxpayer identification number (TIN). Some QSubs and disregarded entities may already have an EIN. However, if you are unsure, please call the IRS Business and Specialty Tax line at 1–800–829–4933. 

When To File

 Form 2290 must be filed for the month the taxable vehicle is first used on public highways during the current period. The current period begins July 1, 2012, and ends June 30,2013. Form 2290 must be filed by the last day of the month following the month of first use (as shown in the chart below)

All of Trucker A's vehicles are first used in the current period in July, 2012. Trucker A must file one Form 2290 on or before August 31, 2012. Trucker B first uses vehicles on the public highway in July and August. Trucker B must report the vehicle first used in July on the return normally due on August 31, 2012, and the vehicle first used in August on a separate return filed by September 30, 2012.

IF, in this period, the vehicle is first used during …	THEN, file Form 2290 and make your payment by…
July, 2012	August 31, 2012
August, 2012	September 30, 2012
September, 2012	October 31, 2012
October, 2012	November 30, 2012
November, 2012	December 31, 2012
December, 2012	January 31, 2013
January, 2013	February 28, 2013
February, 2013	March 31, 2013
March, 2013	April 30, 2013
April, 2013	May 31, 2013
May, 2013	June 30, 2013
June, 2013	July 31, 2013
File by this date regardless of when state registration for the vehicle is due. Note.  If any due date falls on a Saturday, Sunday, or legal holiday, file by the next business day.