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You must file Form 2290 by the last day of the month following the month of first use during the current tax period (Ex:July 1, 2018 to June 30, 2019). Normally for a tax year the filing period starts from July 1st to June 30th of next year, it is due by August 31st. If any due date falls on a weekend (Saturday & Sunday) or on a federal holiday, please file by the next business day.