Hello, truckers! Form 2290 pro-rated truck taxes for the heavy vehicles first used in December 2022 is due by the end of this month. Therefore, truckers and trucking taxpayers with December used heavy vehicles or trucks must report form 2290 on a pro-rated basis and pay the tax dues to the IRS on or before January 31. Or else IRS will charge hefty penalties, late charges and interests on tax dues. Remember that the IRS doesn’t give any extension or extra time to file your taxes. You must report your highway heavy vehicle use tax using form 2290 on a pro-rated basis for your December used vehicle and get the IRS stamped schedule 1 copy before the deadline.